中文摘要：

国内外学者从各种角度对公司可转换债券的发行动机进行了探讨，并提出了各类假说。通过综述学者们的相关研究成果，详细梳理各类假说提出的原由及内容，便于进一步研究可转换债券发行动机。

英文摘要：

Domestic and foreign scholars discussed the company＇s motivation for issuing convertible bonds and put forward various hypotheses from many aspects. This paper summarizes these hypotheses and runs through their reasons and contents in detail therefore to provide a theoretical basis for studying the motivation for convertible bonds issuing in China.