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一、公司债券的性质和种类发行公司债券和股票是公司筹措长期资本的重要形式,公司债券是借债公司为了筹措长期(1年以上)资本而发行的一种书面借款凭证。债券持有人以此凭证有权从债券发行者获取固定利息,并在债券到期日收回本金。(一)债券的性质债券和股票一样,都属于有价证券。但二者有本质上的区别,性质是不同的:1.债券所表示的只是一种债权。债券持有者无权过问发行公司的经营管理;而股票所表示的是对公司
First, the nature and type of corporate bonds Issuance of corporate bonds and stocks is the company an important form of long-term financing, corporate bonds is borrowing company in order to raise long-term (more than one year) capital issued a written loan document. Bond holders have the right to obtain fixed interest from the bond issuers on this voucher and recover the principal on the bond maturity date. (A) the nature of bonds Bonds, like stocks, belong to the securities. But the two are essentially different in nature: 1. What the bond represents is just a claim. The bondholders have no right to question the management of the issuing company; what the stock represents is that of the company