发行企业债券作为我国经济体制改革过程中一项新尝试,实践证明.是解决企业资金短缺的一种有效方式。最近,我们对邵阳市企业债券发行、使用,以及偿还能力等情况进行了调查。调查中发现,发债企业的偿债能力普遍不足,并已成为造成企业债券滚动发行的“拦路虎”。 据统计,1989—1992年。邵阳市共有94家企业先后发行了7309万元企业债券,大部分陆续在近期内到期。其中;向社会公开发行企业债券17家、2970万元,占40.6％;发行企业内部债券77家、4339万 As a new attempt in the process of economic system reform in our country, the issue of corporate bonds proved to be an effective way to solve the shortage of funds in enterprises. Recently, we conducted an investigation into the issuance, use, and repayment ability of corporate bonds in Shaoyang City. The survey found that the debt-servicing enterprises generally have insufficient solvency and have become “stumbling blockers” that cause the rolling issue of corporate bonds. According to statistics, from 1989 to 1992. A total of 94 enterprises in Shaoyang City have issued 73.09 billion yuan of corporate bonds, most of which will expire in the near future. Among them, 17 were corporate bonds issued to the public, amounting to 29.7 million yuan, accounting for 40.6%; 77 were issued internal bonds, 43.39 million