论文部分内容阅读
可转债兼具债权和期权的特性,是我国企业进行融资的一种创新型工具。研究表明,企业采用可转债融资能够降低企业的资产负债率,优化企业的资本结构和治理结构,进而不断地提高企业的核心竞争力,但由于多种因素的存在,可转债包含着多种多样的风险,本文重点对上市公司发行可转债存在的风险问题进行研究,进而提出风险管理措施。
Convertible bonds with both debt and options characteristics, is an innovative tool for financing our enterprises. The research shows that adopting convertible bonds financing can reduce the ratio of assets and liabilities of enterprises, optimize the capital structure and governance structure of enterprises, and further improve the core competitiveness of enterprises. However, due to many factors, convertible bonds contain more This article focuses on the issues of listed companies issuing convertible bonds risk research, and then put forward risk management measures.