中文摘要：

企业债券利率市场化是我国利率市场化改革的重要组成部分。目前，我国已经基本具备了企业债券利率市场化的条件，宏观经济环境稳定，微观经济主体日趋理性，国债和金融债券发行利率市场化也为下一步实现企业债券发行利率市场化提供了宝贵的经验。鉴于此，可以根据企业债券融资发展的不同阶段，采取相应措施加快我国企业债券利率市场化的步伐，主要包括：取消发债企业的所有制限制、培育企业债券流通市场、逐步取消发债规模限制、放宽发行利率的浮动幅度、健全企业债券风险监管制度、规范企业债券信用评级。

英文摘要：

Interest rate liberalization of enterpries bond is the imporgtant part of the reform of interest rate liberalization. Starting with the reform of interest rate liberalization, the author discusses its necessities such as to the reform of the whole interest rate system, to the development of enterprise bonds mardet, and with the feasiblity so as the stable microenvironment and rational nicro - entities of the reform of interesrt rate liberalization of enterprise bonds, demonstrating several problems to be solved which are highly correlative to the interest rate liberalization of enterprise bond. The paper has the important significance to the rapid dvevlopment of China＇s enterprise bond market and to the smooth advance of the reform of interest rate liberalization.