中文摘要：

高新技术企业融资,既是一个现实问题,又是一个理论问题。针对高新技术企业运作特点,从可转换债券的功能出发,分析了这一券种在融资过程中对缓解融资成本高企、信息不对称和控制权处理不当等问题的意义,阐释了可转债发行人所需要具备的条件。

英文摘要：

Financing for high tech company has both theoretical and realistic meanings.With high tech company＇s operational character in mind and from the convertible bond＇s perspective,this paper analyzes how this type of bond solve the problem of high costs of financing,information unsystematic,and the difficulties of controlling,it also illustrates the requirements for convertible bond underwriters.