在我国发展非政府债券市场问题上,目前存在一个争论:我国是发展企业债券、还是公司债券?按照我国有关法律法规,公司债券和企业债券在概念内涵上是一致的,只是在概念外延上有所区别:公司债券是企业债券一种特定形式。在我国目前的宏观经济环境、微观经济基础以及资本市场发育程度的背景下,目前我国应发展广泛意义上的企业债券市场,而不应只局限于公司债券市场。 At present, there is a debate in our country on the development of the non-government bond market: whether China develops corporate bonds or corporate bonds? According to the relevant laws and regulations of our country, corporate bonds and corporate bonds are identical in conception and connotation, The difference: Corporate bonds are a particular form of corporate bonds. Under the current macroeconomic environment, microeconomic basis and the development of capital market in our country, at present our country should develop the corporate bond market in a broad sense, and should not be confined to the corporate bond market.