股票是股份公司发给股东作为已投资入股的证书和领取股息的凭证。债券是发行人向社会借债时所出具的债务证书。股票和债券都是有价证券。从本金结构理论讲,共同构成企业的资本;从投资者角度看都是一种投资方式,但两者有严格的区别: 第一,所体现的法律关系不同。股票体现了所有者关系,它是股东对企业进行投资,并同时 The shares are issued to the shareholders by the joint stock company as a certificate of stock investment and receipt of dividends. Bonds issued by the issuer to the community debt certificate issued. Stocks and bonds are all marketable securities. From the theory of principal structure, together constitute the capital of enterprises; from an investor point of view is an investment, but there are strict differences between the two: First, the legal relationship embodied by different. Equities reflect ownership, which is the shareholder’s investment in the business, and at the same time