中文摘要：

法律渊源理论和约束假说为企业双重上市行为的研究提供了新的视角。本文通过对中国双重上市公司和仅在境内证券市场上市的同类匹配公司的对比研究，分析了双重上市对公司治理与公司绩效关系的影响。虽然总体上双重上市公司报告的公司治理指标优于同类匹配公司，但是两组公司的绩效差异不显著，双重上市对公司治理与公司绩效关系的调节作用不显著。投资者应正确认识双重上市公司的投资价值．而政府管理部门应继续完善相关的监管制度。

英文摘要：

The theory of legal origin and bonding hypothesis provide a new perspective on the study of dual listing. This paper makes a comparison research between Chinese dual listed companies and matched sample companies only listed on Chinese mainland stock exchange, and examines the impact of dual listing on the relationship between corporate governance and corporate performance. The results show that corporate governance of dual listed companies is better than matched nondual listed companies. However, the difference of performance between the dual listed companies and matched non-dual listed companies is insignificant： Furthermore, impact of dual listing on the relationship between corporate governance and corporate performance is insignificant. Thus, Investor should understand the value of investment of dual listed companies correctly, and the government should continue to improve the related supervision system.