【摘要】 可转换债券丰富的融资机理和多变的设计要素,对证券市场调控资金流动,优化资源配置有重要意义。可转换债券作为一种成本较低的融资工具,有利于企业的长期经营。设计合理的可转换债券可以优化企业的财务结构,达到企业融资的目的。因此,对可转换债券融资动机进行研究具有非常重要的意义。本文通过对西方可转换债券融资动机理论分析研究,以期能对我国上市公司发行可转换债券融资有所启发。更多还原

【Abstract】 The abundant function and changable composition of convertible bonds is quite important to the control of capital flow and the optimization of resource disposal in the security market. As a low cost financing tool, the convertible bond is beneficial to long-term operation. A reasonable design of convertible bonds can optimize the finance construction of a company,helping achieve the goal of corporate finance. So study on the financing motivation of convertible bond is significant. By studying the financing motivation theory of convertible bonds in west conntries, this anticle expect to cultivate the coming to the market of convertible bonds in China.更多还原