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1、AbstractInrecentyears,withChina'srapideconomicdevelopment,theattendantenvironmentalproblems,PM2.5andhazehasbeenpaidmoreandmoreattention.Theexpenseoftheenvironmenttoeconomicdevelopmentisnotfeasible,rapideconomicgrowthwhileprotectingthenaturalenvironmentistheonlywaytosustainabledevelopme
2、ntdirection.Whatistherelationshipbetweencorporateenvironmentalperformanceandfinancialperformance,andhowtomakethemaximizationofenterprisevalueandgiveconsiderationtothesocialresponsibilityofenvironmentalprotection,istheimminentproblem.Therefore,hastheprofoundsignificanceoftherelationship
3、ofthetwo.Thisarticleunifiesthedomesticandforeignliterature,thesustainabledevelopmenttheory,stakeholdertheory,empiricalanalysisandcaseanalysisofthetheoryofsocialresponsibilitytheory.Thispaperselectsthenationalindustrialenterprisesabovedesignatedsizeassamples,anenvironmentalindexsystemfr
4、omthetwoaspectsofinputandoutputintheindustrialenergyconsumptionandwasteemissions.Usingtheprincipalcomponentanalysisoftwoaspectsofenvironmentalindicators,identifythemostrepresentativeoftheenvironmentalperformanceindicators.Finally,throughtheanalysisof2008-2012in30differentprovincespanel
5、dataofdifferentvariablesempirical,obtainstherelationshipbetweenenvironmentalperformanceandfinancialperformance,anddrawstheconclusion:thepositivenegativeenvironmentalperformanceandfinancialperformancebytherepresentativeofindustrialenergyconsumptionandwasteemissionsrelated,namelyenvironm
6、entalperformanceandfinancialperformanceisnegativelyrelatedto.ThepaperalsotakesHeilongjiangprovince2001-2010tenyearsofenvironmentalandfinancialsituationasacase,fromtheanalysisofthetwotrendsbrieflybetweenthetwo,anddrawntocoaluseaccountedfortheratiotomeasuretheenvironmentalperformanceandt
7、othetotalindustrialoutputvalueandreturnonequitytomeasurethefinancialperformanceispositivelyrelatedtorelationship.Itappearsfromthepresentsituationofourcountry,theoverallenvironmentalperformanceandfinancialperformanceistemporarilyunabletoachieveawin-winsituation.Butsomestudiesfromdevel
