可转换债券作为介乎于债券和股权融资两者之间的工具 ,其定价受到诸多因素的影响 ,从对公司财务结构的影响来看 ,可转债严格优于普通债券等融资工具且增强了公司的负债能力。可转换债券的发行和转换与市场环境和公司自身素质密切相关。 Convertible bonds, as a tool between bonds and equity financing, are influenced by many factors. From the impact on the company’s financial structure, convertible bonds are strictly superior to those of ordinary bonds and other financing instruments and enhance The company’s debt ability. The issue and conversion of convertible bonds are closely related to the market environment and the quality of the company itself.