我国目前存在着公司债券与企业债券两个法律概念,两种法律制度及相应的实践。企业债券的历史局限性越来越明;更为重要的是,相当一部分企业债券并不是真正的企业债券,而是公共债券。未来应当选择适当时机废止企业债券,并以之为基础严格区分公共债券和公司债券。公司债券的发行应当由中国证券监督管理委员会监管。
<<There are two legal concepts in our country,which are corporate bond and enterprise bond,two legal systems,and two types of corresponding practice.The historical limitations of enterprise bond are becoming more and more evident.And what’s more important is a considerable number of enterprise bonds are not real enterprise bonds,but public bonds.We should abolish enterprise bond at proper time in the future and then at the foundation of that,should distinguish public bonds and corporate bonds severely.The issue of corporate bonds should be supervised by China Securities Regulatory Commission.
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