环境问题毋庸置疑是当今社会发展的热点问题，如何在经济迅速发展的同时保护环境，达到人类与自然和谐共处的目标，对于国内外研究者来说一直都是一项难题。污染密集型行业是经济发展不可缺少的组成部分，但其对环境的破坏不可忽视。明确环境会计信息披露会提升或降低污染密集型行业的绩效，对政府制定相应政策，激励污染密集型行业降低对环境的破坏至关重要。 本文计算出各行业的三废污染排放强度系数，将排名前十的行业定义为污染密集型行业，作为研究的对象。搜集与整理污染密集型行业上市公司的年报与社会责任报告，分析了污染密集型行业环境会计信息披露的现状。基于2012-2014年企业的相关数据，以内容分析法计算出的环境会计信息披露指数作为解释变量，以因子分析法计算出的企业绩效得分作为被解释变量，对环境会计信息披露与企业绩效的关系进行回归分析，发现环境会计信息披露对企业绩效有正面影响，同时得出，企业的成长能力、所在区域、股权集中度、独立董事比例对企业绩效也有正面影响，最后，依据研究结论提出相应的建议政策。

There is no doubt that the environmental problem has been a hot issue in the development of today's society, how to protect environment at the same time of rapid economic development and achieve harmonious coexistence of human and nature, has been a difficult problem for researchers at domestic and abroad in recent years. pollution-intensive industry is an indispensable part of economic development, but its damage to the environment can't be ignored. That clearing environmental accounting information disclosure of listed companies will enhance or reduce pollution intensive industry performance is important for government to formulate corresponding policies to incentive pollution-intensive industries to reducing the environmental damage. First, calculate the coefficient of three wastes pollution emission in various industries, and define the top ten of the industry as pollution intensive industries, as the object studied in this paper. Second, collecting and sorting out the annual report and social responsibility report of the listing corporation in pollution-intensive industry, analyze the present situation of environmental accounting information disclosure in pollution-intensive industry . Third, base on the relevant data of enterprises in 2012-2014, use the environmental accounting information disclosure index calculated by the content analysis method as the independent variable, use the performance score calculated by factor analysis method as the dependent variable, research the relationship between environmental accounting information disclosure and enterprise performance, it is found that the disclosure of environmental accounting information has a positive effect on the performance of enterprises. At the same time, the growth ability, province, of enterprises, ownership concentration, the proportion of independent directors also has positive impact on corporate performance. Last, , make the corresponding policy recommendations based on the conclusions of the study.