发行债券同发行股票一样，都是通过吸引社会闲散资金而取得企业发展所需的资金，具有筹资迅速的优点。这两种筹资方式各有利弊发行公司债券不会分散股东权益，削弱股东对公司的控制权但发行债券公司必须在偿还日到来之前，积累和提供大量相应的现金，以保证偿还本息工作的顺利 The issuance of bonds, like the issuance of stocks, is all about obtaining the funds required for the development of enterprises by attracting idle funds from the community and has the advantage of rapid fundraising. Each of these two financing methods has its own advantages and disadvantages. Issuing corporate bonds will not diversify shareholders’ rights and weaken shareholders’ control over the company. But issuing bond companies must accumulate and provide a large amount of cash before the repayment date to ensure the smooth repayment of principal and interest.