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企业债券保险制度是指我国社会主义市场经济条件下,为维护企业债券投资者利益,促进企业债券的顺利发行,保证证券市场稳定和经济稳步发展而实行的一项保险制度。其目的在于用经济手段预防债券投资风险,保证个别发债企业因经营管理不善、倒闭破产而无法按期偿还企业债券本息,使债券投资者的投资免遭损失,从而稳定证券市场,保证经济健康发展。目前,随着我国社会主义市场经济总体目标的确立,国有企业转轨变型已全面开始,金融体制改革进一步深化,政府职能开始转变,证券市场稳步发展,企业直接融资的比重逐年增大,发债企业个体承担风险也越来越大,
Under the socialist market economy, the corporate bond insurance system is an insurance system implemented to safeguard the interests of corporate bond investors, promote the smooth issuance of corporate bonds, and ensure the stability of the securities market and the steady economic development. Its purpose is to prevent the risk of bond investment by economic means and to ensure that the individual bond-issuing enterprises can not repay the principal and interest of corporate bonds on schedule because of poor management and bankruptcy, thus avoiding the loss of the investors of bond investors so as to stabilize the securities market and ensure the sound economic development . At present, with the establishment of the overall objective of the socialist market economy in our country, the transitional transformation of state-owned enterprises has started in an all-round way. The reform of the financial system has further deepened. Government functions have begun to change. The securities market has been developing steadily. The proportion of direct financing of enterprises has been increasing year by year. Individuals bear the risk is also growing,