近年来，中国努力践行发展绿色债券市场，这既可以降低绿色企业融资难度和融资成本、拓宽金融机构发行者的业务空间、满足广大投资者日益多元化的投资需求，又可以借助债券市场融资促进中国向绿色低碳经济转型，可谓一举多得。要进一步发展我国绿色债券市场，建立健全相关的政策及法律法规尤为重要。本文认为，应当建立绿色债券的专门负责机构，专门负责绿色债券监管、审批等相关问题；出台绿色债券激励性政策，在税收、风险权重等方面给予优惠；建立绿色债券的绿色评级体系，对绿色债券的绿色资质进行量化；创建第三方核查体系，实现核查工作标准化；建立信息披露制度，确保资金用途公开透明。

Nowadays China is committed to promoting the development of green bond market. It can help the green enterprises to solve the problems of the difficult and costly financing, expand business scope of financial institutions, meet the increasingly diversified investment demands of the investors and promote China to make a transition to a green and low-carbon economy. The development of China’ green bond market needs specialized agency to be responsible for issuing and supervising green bonds, encouraging policy in tax and risk weight, green rating system to determine the green credentials of green bonds, third party check system to provide independent reviews, information disclosure system to ensure transparency of the fund uses.