笔者根据波特假设的理论基础,归纳梳理出国内外学者研究环境管制对企业绩效和环境绩效影响的文献,并比较了国内外学者研究的不同之处,环境管制代理变量的指标选取及非合意产出对生产率的影响。同时,根据对研究对象、研究模型、变量选取和研究结论 4个方面进行了综合评述,指出波特假设研究的重要意义。 Based on the theoretical basis of Porter’s hypothesis, the author summarizes the literature on the impact of environmental regulation on corporate performance and environmental performance at home and abroad, and compares the differences between domestic and foreign scholars, the selection of indicators of environmental regulation variables and the non-consensual Out of the productivity impact. At the same time, based on the research object, the research model, the variable selection and the conclusion of the research, it gives a comprehensive review and points out the significance of Porter’s hypothesis research.