通过发行可转换公司债券筹资是近年来在国际上相当流行的做法。九十年代初，上海和深圳两地相继有三家企业发行可转换债券，即南玻、中纺机和宝安。今年3月25日，经国务院批准，国务院证券委发布并开始实施《可转换公司债券管理暂行办法》（以下简称《暂行办法》），这标志着可 Funding through the issuance of convertible corporate bonds has been a fairly popular international practice in recent years. In the early nineties, three companies in Shanghai and Shenzhen successively issued convertible bonds, namely CSG, China Textile Machinery and Baoan. March 25 this year, with the approval of the State Council, the State Securities Commission issued and started the implementation of “Interim Measures for the management of convertible bonds” (hereinafter referred to as “Interim Measures”), which marks the