本文认为 ,我国企业债券经过 10多年的发展 ,虽初具规模 ,但还存在着非市场化等诸多问题 ,从世界各国的发展经验来看 ,企业债券应在市场化的融资体系中获得更大的发展空间 ,理论的分析也表明了与其它融资方式相比它的独特优势。最后 ,作者还分析了近期我国发展企业债券市场所面临的环境以及可供参考的现实的政策选择 This paper argues that after more than 10 years of development, China’s corporate bonds have taken shape. However, many problems such as non-marketization still exist. Judging from the experience of other countries in the world, corporate bonds should be given greater benefits in the market-oriented financing system Of the room for development, the theoretical analysis also shows its unique advantages compared with other financing methods. Finally, the author also analyzes the recent environment for the development of corporate bond market in our country and the practical policy options for reference