The audit institution of corporate bonds is the Corporate Bonds Supervision Department of China Securities Regulatory Commission. Bonds are securities issued by debtors such as governments, enterprises and banks in accordance with legal procedures in order to raise funds and promise creditors to repay the principal and interest on a specified date.
Second, detailed analysis
Companies that issue corporate bonds are generally of good quality, good solvency and low risk. Corporate bonds will generally set a resale clause, giving investors more independent choices. Corporate bonds refer to the securities issued by domestic enterprises with legal personality in accordance with legal procedures and agreed to repay the principal and interest within a certain period of time.
3. Who can be the issuer of corporate bonds?
The issuer of corporate bonds can be a company or just a company, but not all companies are qualified to issue corporate bonds and must meet certain conditions. From the perspective of the main body of the company, companies that meet the issuance conditions should issue bonds according to the market demand and the future profitability of their own enterprises, that is, do what they can. Under normal circumstances, other types of enterprises, such as sole proprietorship, partnership and cooperative enterprises, do not have the property right basis for issuing corporate bonds and cannot issue corporate bonds.