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中文摘要：
金融资产对创业项目价值争议有一定的协调作用．以可转换债券为例，投资双方可能尽管对项目本身的认识大不相同，但却能对可转换债券契约条款达成共识，认为其价值满足投资双方对项目的收益要求．
英文摘要：
Different financial assets may be used to reconcile the valuation differences of ventures between the venture capitalist and entrepreneurs, that is, even though the venture capitalists and entrepreneurs value a venture sharply different, they may still arrive at an investment schedule based on some proper financial arrangement. As to the convertible debt, they agree on the terms of the security, and hence value the debt at the level that satisfies the interests of both sides.
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