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目前,企业债券筹资出现了一些问题,主要表现是:1.企业发行债券行为不规范。企业是否具备发行债券的条件,未经注册会计师验证,效益好的企业在发行,效益差的企业也在发行。2.债券利率过高。3.冲击了银行信贷资金的来源,既影响重点建设资金筹集,又是造成农副产品收购打“自条”的原因之一。4.助长固定资产投资过猛,造成一些低水平的重复建设,不利于产品结构和产业结构的调整。针对上述问题,财政、审计部门应加强财务监督:
At present, there are some problems in the financing of corporate bonds. The main performances are: 1. The behavior of companies issuing bonds is not standardized. Whether an enterprise has the conditions for the issuance of bonds has not been verified by certified public accountants, and companies with good returns are issuing, and companies with poor returns are also issuing. 2. The bond interest rate is too high. 3. Impact on the source of bank credit funds, which not only affects the raising of key construction funds, but also causes one of the reasons for the acquisition of agricultural and sideline products. 4. To encourage excessive investment in fixed assets, resulting in some low-level redundant construction, which is not conducive to the adjustment of product structure and industrial structure. In response to the above problems, the financial and auditing departments should strengthen financial supervision: