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债券是向投资者发行并且按约还本金的债权债务凭证,是一种重要的融资手段和金融工具。债券具有四个基本特性,即偿还性、流通性、安全性和收益性。它可按发行主体、发行方式、发行时间、期限长短、付息方式等方法进行分类,常见的债券有公债或国库券、金融债券、企业债券、公司债券、可转换公司债券、分离交易可转债、短期融资券及中期票据等。
Bonds are debt and debt certificates issued to investors and repayable in principal. They are an important means of financing and financial instruments. Bonds have four basic characteristics, namely repayment, liquidity, security and profitability. It can be issued by the main body, the issuance method, the issuance time, the length of time, interest payment methods and other methods to classify the common bonds are treasury bonds or treasury bonds, financial bonds, corporate bonds, corporate bonds, convertible corporate bonds, convertible bonds , Short-term financing bills and medium-term notes.