中文摘要：

在全球经济进入＂绿色经济＂的大背景下,近年来,生态环境已成为社会各界关注的一个重点问题,也是我国＂十三五＂规划所关注的重要论题之一。本文以上交所与深交所的上市公司2008-2014年的数据为基础,运用GMM模型,从理论层面阐述了环境责任对企业绩效产生的效应,实证探讨了二者间的关系。文章也创造性地探讨了两者之间的非线性关系,研究发现,承担环境责任对中国企业绩效存在显著的正效应,而且二者之间的非线性关系呈现出倒＂U＂型。

英文摘要：

Under the background of ＂green economy＂,the ecological environment has become a focus in recent years.It is also one of the most important topics to Chinese ＂13th Five-Year＂ planning.In this paper,we select the listed companies in the Shanghai Stock Exchange and Shenzhen Stock Exchange.Taking the data from 2008 to 2014 years as samples.We also select related control variables examining the relationship between environment responsibility and firm performance with GMM model from theoretical and empirical views.This paper also creatively describes the nonlinear relationship between them.The empirical study shows that the environmental responsibility has significant positive effects on Chinese firm performance,and nonlinear relationship between them which shows an inverted ＂U＂ type.