随着我国资本市场的日益发展,企业的直接融资方式也趋于多样化,可转换公司债券(以下简称可转债)作为近年新出现的融资品种,在上市公司的融资选择中占据了相当重要的地位。 With the increasing development of China’s capital market, the direct financing methods of enterprises have also become more diversified. Convertible corporate bonds (hereinafter referred to as convertible bonds), as new financing varieties in recent years, occupy a considerable amount of financing options in listed companies. The status.