企业环境绩效是环境会计重要内容,也是企业履行环境责任的重要标志之一。采用文献归纳法对影响企业环境绩效的主要因素展开分析,主要从利益相关者、企业战略、公司治理和技术创新等四个方面进行总结,并从经济绩效和环境信息披露两个主要方面归纳了企业环境绩效的经济后果,最后指出目前研究中的不足及未来研究方面。 Enterprise environmental performance is an important part of environmental accounting, but also one of the important indicators of corporate environmental responsibility. This paper analyzes the main factors influencing the environmental performance of enterprises through literature inducement, and summarizes from four aspects such as stakeholders, corporate strategy, corporate governance and technological innovation, and concludes the two aspects of economic performance and environmental information disclosure The economic consequences of enterprise environmental performance, and finally points out the shortcomings in the current research and future research.