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1、AbstractAbstractWiththerapiddevelopmentofglobaleconomy,theconcomitantenvironmentalissuesbecomeincreasinglyprominent.Especiallyinrecentyearsinourcountry,"clenbuterol","poisonyogurt","zijinmining",groundwaterpollutionandotherenvironmentaleventsemergeinendlessly.Theseenvi
2、ronmentalaccidentsnotonlycaughttheattentionofgovernment,consumersandotherstakeholders,alsocausedtheenterprisetotheattentionoftheenvironmentalproblemsinitsoperationandmanagement.So,inthecontextofsustainabledevelopment,enterprisescanbetofindabalancebetweenfinancialperfor
3、manceandenvironmentalperformance?Improveenvironmentalperformancecanimprovethefinancialperformanceofenterprises?Iftheimprovementoftheenvironmentalperformanceishelpfultoimprovethefinancialperformanceofenterprises,butwhatshouldwedotoimproveenvironmentalperformance,inturn,
4、improvethefinancialperformanceofenterprises,hasbecomeurgenttosolvetheseproblems.Correlationrelationshipbetweenenvironmentalperformanceandfinancialperformanceisnotonlyrelatedtotheimprovementoftheecologicalenvironment,butalsorelatedtothesustainableeconomicdevelopmentofth
5、eenterprise.Therefore,researchesoftherelationshipbetweenenvironmentalperformanceandfinancialperformance,bothfromtheperspectiveoftheenvironmentandfromtheperspectiveofcorporatefinance,havefar-reachingsignificance.Thispaperfirstreviewstheresearchontherelationshipbetweenth
6、eenvironmentalperformanceandfinancialperformanceindomesticandforeign,definingtheconceptsofenvironmentalperformanceandfinancialperformance,combingthetheoreticalbasisoftheevaluationofenvironmentalperformancethatenvironmentalaccountingtheory,corporatesocialresponsibilityt
7、heory,stakeholdertheory,andthenbasedontheviewofsustainabledevelopment,informationdecisionusefulnesstheoryandinformationasymmetrytheory,weanalyzethemechanismofIIIAbstracthowenvironmentalperformanceinfluencesfinancialperformance,forthefollowingdiscussionandanalysisofther
8、elationshipbetweentheenvironmentalperformanceandfinancialperformance.Then,Combingthedomesticandinternationalenvironme