Abstract
With the proposal of China's new development concept, green finance continues to play its role in resource allocation in the capital market, and bonds, as medium and long-term financing tools, are one of the main means of direct financing for real enterprises, and the birth of green bonds gives bonds a more powerful service function and creates new opportunities for green development. As an important part of green finance, green bonds have injected strong momentum into China's economic development. By combing and discussing the existing green bond literature, this paper has a relatively mature research and development, not only from the macro and micro perspectives, but also can adjust the industrial structure, force enterprises to carry out green transformation, improve the return on net assets of enterprises, and bring "green benefits" when green bonds are issued. Moreover, the long-term social value it brings can promote the high-quality development of China's economy and promote the realization of the "dual carbon" goal.
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