对我国转换公司债制度的若干思考●杨辉一《中华人民共和国公司法》确立了上市公司发行转换公司债的资格，并对发行转换公司债的条件和程序作了原则规定，从而初步确立了我国的转换公司债制度。但是，同国外特别是美日的相关制度相比，我国的转换公司债制度还不尽完善，难... Some Considerations on the System of Converting Corporate Bonds in China ● Yang Huiyi “Company Law of the People’s Republic of China” established the eligibility of listed companies to issue corporate bonds for conversion and set forth the principles for the issuance of the conditions and procedures for the conversion of corporate bonds. Thus, The conversion of corporate debt system. However, compared with the relevant systems in other countries, especially in the United States and Japan, the system of converting corporate bonds in our country is still not perfect and difficult.