浅议企业债券融资的风险与防范摘 要随着改革开放和国际经济一体化的不断深入，企业债券融资已成为我国企业再融资的重要渠道和有效途径，它扩大了企业融资渠道，提高了企业融资水平，有效地为企业发展提供了更多的资金支持，在国民经济发展中起着举足轻重的作用。如果我们能够了解债券融资的风险及其形成的原因，从而对债券融资风险进行防范，将对企业的可持续经营和国家的经济发展都具有极大的好处。本文基于所学相关企业债券融资的理论知识，并借鉴国内外的研究成果，分析了企业债券融资过程中存在的各种风险及其产生原因，且结合中国长江三峡集团有限公司的债券融资案例来进一步研究债券融资的风险。本文并在多方借鉴考察下，利用科学的分析方法，提出一系列债券融资风险的防范途径。本文可帮助企业在充分了解债券融资风险的基础上，能够采取多种科学、有效的方法来解决债券融资风险，使其对风险加以防范。同时，企业也可将企业债券融资的优势发挥到最大值，以适应其自身的发展。关键词：企业债券；债券融资；风险与防范IOn the Risk and Prevention of Enterprise Bond FinancingAbstractWith the deepening of the reform and opening-up and international economic integration, enterprise bond financing played an important role in national economic development has become the important channel and the effective way of refinancing. It has enlarged the enterprise financing ways and improved the standard of the enterprise financing, effectively for the enterprise development to provide more financial support. If the risk of bond financing and its causes can be understood and risk ban be prevented, it will be of great benefit to the sustainable operation of enterprises and the economic development of the country.Based on the theoretical knowledge of corporate bond financing, this paper draws lessons from domestic and foreign research results and analyzes various risks in the process of corporate bond financing and their causes, and further studies the risks of bond financing by combining the bond financing...
