Creditor's rights investment refers to the investment made to obtain creditor's rights, such as purchasing government bonds and corporate bonds. Bond is a kind of contract securities, which clearly stipulates the rights and obligations of the investing enterprise and the invested enterprise in the form of contract. Debt investment includes: investments measured at fair value and whose changes are included in current profits and losses. This kind of investment includes trading investment and investment designated as fair value measurement whose changes are included in the current profit and loss. Among them, trading investment refers to the creditor's rights financial assets purchased and held in order to profit from short-term price fluctuations; An investment designated as being measured at fair value through profit or loss refers to a creditor's financial asset that meets one of the following conditions: the designation can eliminate or significantly reduce the inconsistency in the recognition or measurement of related gains or losses caused by different measurement bases of the financial asset; The formal written document of enterprise risk management or investment strategy has explained that the financial asset portfolio or the combination of financial assets and financial liabilities should be managed and evaluated on the basis of fair value and reported to key management personnel. Loans and receivables refer to non-derivative financial assets purchased and held by enterprises that are not quoted in an active market and have a fixed or determinable recovery amount. Held-to-maturity investment refers to the non-derivative financial assets purchased and held by an enterprise with a fixed maturity date and a fixed or determinable recovery amount, and the enterprise has a clear intention and ability to hold them to maturity. 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. Bond is a kind of financial contract, which is a creditor's right and debt certificate issued to investors when the government, financial institutions and industrial and commercial enterprises directly borrow money from the society and promise to pay interest at a certain interest rate and repay the principal according to the agreed conditions. The essence of a bond is a certificate of debt, which has legal effect. There is a creditor-debtor relationship between bond buyers or investors and issuers. Bond issuers are debtors and investors (bond buyers) are creditors. Bond is a valuable security. Because the interest of bonds is usually determined in advance, bonds are a kind of fixed-interest securities. In countries and regions with developed financial markets, bonds can be listed and circulated.