This paper studies the correlation between them with the method of empirical analysis, the object of this study is the company of chemical raw materials and chemical products manufacturing listed in Shanghai and Shenzhen stock exchange from 2011 to 2014. Environmental performance is measured by sewage charges per unit of operating income, financial performance is measured by ROA. Considering that the environmental performance is not the only influence factor of the financial performance, we add other control variables into this study like the size of company. The result of the research proves that the environmental performance is not contrary to the financial performance, which means the improvement of environmental performance can help company get more economic profit. The result can encourage the company to take the initiative to fulfill the responsibility of envi-ronmental protection during the process of production and management so as to realize the common development of environment and economy.%选取沪深两市2011年-2014年化学原料和化学制品制造业88家上市公司为研究样本,采用实证分析方法研究两者之间的关系.环境绩效用单位营业收入排污费来衡量,财务绩效用总资产净利率来衡量.考虑到财务绩效的影响因素不仅有环境绩效,所以加入了公司规模等控制变量.分析结果显示,环境绩效与财务绩效并不是相互矛盾的关系,环境绩效的改善可以帮助公司获得更多的经济利润,企业可以在生产经营的同时主动地去履行环境保护的责任,实现环境与经济绩效的共赢.
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