企业发债需要综合考虑是选择从银行直接贷款,还是采用银行备用信用证担保发债筹资,二者各有利弊。中国企业境外发债包括以下几种形式:一是在中国境内注册成立的企业(境内主体)直接去境外发债,一般称之为“直接发债”。二是中国境内企业的境外子公司在境外发债,一般称之为“间接发债”。三是中国境内企业的境外母公司在境外发债。该境外公司为持 Enterprises need to consider the issue of bonds is the choice of direct loans from the bank, or the use of bank standby letters of credit guarantees debt financing, both have their own advantages and disadvantages. Overseas issuance of Chinese enterprises includes the following forms: First, companies incorporated in China (domestic entities) directly go abroad to issue bonds, which are generally called “direct bonds.” Second, foreign affiliates of enterprises in China issue bonds abroad, which are generally called “indirect issuance of bonds.” Third, offshore parent companies of enterprises in China issue bonds abroad. The offshore company is holding