The research of this paper shows that there is u-shaped relationship between the company environmental perfor-mance and financial performance,and the company’s size and the nature have significant regulatory effect on this relationship. The bigger the company’s size, more gentle the U represents to straight line;state-owned company’s environmental perfor-mance does more clearly and directly promoting function to the financial performance. Above research provides environment strategic decision-making and implementation of companies in China with theoretical guidance and empirical evidence.%文章研究发现，公司环境绩效与财务绩效之间存在U型的作用关系，且公司规模和性质对这种关系具有显著的调节作用：公司规模越大，环境绩效与财务绩效之间的U型关系越平缓、越接近于线性关系；而国有公司环境绩效对财务绩效的促进作用更加明显和直接。研究结论为我国公司环境战略决策的制定及实施提供了理论指导和经验依据。
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