摘要
近年来,随着绿色金融的发展,许多企业选择发行绿色债券作为新的融资渠道。由于发行绿色债券需要披露相应绿色资产的信息,而现实中绿色资产的外部性效益不易识别和量化,因此,如何帮助投资方准确识别绿色资产,助力企业高效发行绿色债券,成为实践中不断面临的问题。浙江省衢州市作为全国首批绿色金融改革创新试验区,在推进绿色债券发展工作中成果突出。为解决绿色债券发行过程中的信息不对称、信息安全性等问题,衢州市同步推行“碳账户”体系建设,通过构建不同场景的“碳账户”,应用在部分上市公司相关活动中,为发行绿色债券提供有效的企业生产经营信息。本研究以衢州市的浙江健盛集团股份有限公司为案例,分析了碳账户体系建设助力绿色债券发行的机制,进而总结我国进一步推进绿色债券发展的经验。
In recent years,with the continuous development of green finance,many enterprises have opted to issue green bonds as a new financing channel.Since the issuance of green bonds requires the disclosure of relevant green asset information,and the externality benefits of green assets are not easily identifiable and quantifiable in reality,accurately identifying green assets for investors and efficiently issuing green bonds has become an ongoing challenge in practice.As one of the first pilot areas for green finance reform and innovation in China,Quzhou City in Zhejiang Province has made remarkable achievements in promoting the development of green bonds.In order to address issues related to information asymmetry and information security during the process of issuing green bonds,Quzhou City has concurrently promoted the establishment of a“Carbon Accounts”system.By constructing“Carbon Accounts”across different situations,particularly within activities involving certain listed companies,effective enterprise production and operation information has been provided for facilitating the issuance of green bonds.This study takes Zhejiang Jasan Group Co.,Ltd.in Quzhou City as a case study to analyze how construction of a“Carbon Accounts”system can aid in issuing green bonds,and then summarizes experiences that could further promote development of such financial instruments in China.
出处
《上海商学院学报》
2024年第4期41-55,共15页
Business Economic Review
基金
国家自然科学基金创新研究群体项目(72121002)。
关键词
绿色债券
碳账户
衢州市
green bonds
carbon accounts
Quzhou City
