当前国有企业改革正处于最关键和最艰难的阶段,急需拓展融资渠道,仅仅依靠银行贷款和股票市场是不够的,发行债券对企业来讲显得尤为重要。本文对比分析了国外企业和国内企业的融资渠道结构,得出了当前正是大力发展债券市场的良好时机的结论,并力图为该市场的发展提出一些建设性 At present, the reform of state-owned enterprises is in the most crucial and difficult stage. It is imperative to expand financing channels. It is not enough to rely solely on bank loans and stock markets. Issuing bonds is especially important for enterprises. This article analyzes the financing channel structure of foreign enterprises and domestic enterprises, draws the conclusion that it is a good time to develop the bond market, and tries hard to put forward some constructive suggestions for the development of the market