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1、法律界定和发行主体上的差异。企业债券是我国特有的概念,最初以法律形式出现在1987年颁布的《企业债券管理暂行条例》(以下简称《暂行条例》)中,1993年出台的《企业债券管理条例》(以下简称《条例》)保留了《暂行条例》中对企业债券概念的解
1, the legal definition and distribution of the main differences. Corporate bonds are unique to our country. Originally, they appeared in the “Provisional Regulations for the Administration of Corporate Bonds” promulgated in 1987 (hereinafter referred to as the “Provisional Regulations”). The “Regulations for the Administration of Enterprise Bonds” promulgated in 1993 (the “Regulations ”) Retained the solution to the concept of corporate bonds in the Provisional Regulations