一、中国企业债券发行主体的监管现状中国对企业债券发行主体的监管主要依据1993年颁布的《企业债券管理条例》(以后简称《条例》)、1994年颁布的《公司法》以及《中华人民共和国证券法》。虽然中国《证券法》规定:“国务院证券监督管理机构依法对全国证券市场实行集中统一监管 First, the status quo of China’s corporate bond issuer supervision China’s corporate bond issuance of the main regulatory body based on the 1993 promulgation of the “Enterprise Bonds Management Ordinance” (hereinafter referred to as “Ordinance”), the “Company Law” promulgated in 1994 and the “Chinese people Republic Securities Act. ” Although China’s “Securities Law” stipulates: "The securities regulatory authority under the State Council exercises centralized and unified supervision of the national securities market according to law