CB, as a new financial tool in China after stocks and common bonds of companies, have become a crucial part of securities business and are playing an increasing important role.
可转债作为我国继股票、一般公司债券之后的又一新的金融工具，已成为证券市场的重要组成部分，发挥着越来越重要的作用。
The efficiency of enterprises after convertible bonds (CB) financing absorbs universal concern overseas;
企业再融资后的效率一直是国外理论和实务界普遍关注的问题。
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