本文的主要研究目的是檢視銀行的環境揭露與清潔能源產業和污染產業的綠色信貸之間關聯性。 本研究蒐集2009和2010中國銀行業的企業社會責任報告書和年報，採用獨立樣本t檢定之統計推論方法進行分析。 結果顯示，在綠色信貸佔總負債比重之結果發現，清潔能源產業大於污染產業，但未達統計上的顯著水準。在分析清潔能源產業和污染產業的國有與私有企業在獲得樣本銀行的綠色信貸佔總負債比重上，發現他們有一個共同的現象，不論是清潔能源產業還是污染產業的私有企業所獲得的綠色信貸金額較多，意味著其背後可能存在某些利益(例如銀行獲得較高的利率)。 本研究管理意涵：樣本銀行的管理者可能為了本身的經營績效，願意把綠色信貸的資金給私有企業較多，以獲得較高的利率，來換取承擔私有企業比國有企業更可能倒債或倒閉之風險，這樣的結果就是一個高風險高報酬呈現。 本研究實證分析中國政府利用金融手段來管制產業的環境治理問題，這樣的研究是過去的研究較少探討的議題，將有助建立綠色信貸相關的實證性研究領域文獻。 Purpose: This study intends to examine the relevance between the environmental disclosure of banks and green credit of clean energy industry and dirty industry. Design/methodology/approach:This study collects corporate social responsibility report and annual report of the banking industry in China of 2009 and 2010 and conducts the analysis by applying statistical inference method of independent sample t test. Findings: It is found in the proportion of the green credit to total debt that clean energy industry is higher than that of dirty industry, but has not reached the statistically significant level. In the analysis of state-owned (SOEs) and private-owned (POEs) enterprises in clean energy industry and dirty industry in obtaining the proportion of the sample green credit bank to the total debt, it was discovered that they have a common phenomenon, both private-owned enterprise in clean energy industry and dirty industry obtain more green credit amount, which means that there may be some benefit behind (for example banks get a higher interest rate). Practical implications: Sample bank managers are likely to put more green credit funds to private-owned enterprises for their performance, in order to get a higher interest rate, to assume more risks than state-owned enterprises in debt or bankruptcy. The result is as the manifestation of high risk and high returns. Originality/value: The study conducts an empirical analysis to the Chinese government by the financial means to control industry environmental governance, which is less discussed in the past and will help to establish the empirical research literature related to green credit.