Under the background of ecological civilization construction, an important way to achieve high-quality economic growth and effective utilization of resources is to guide the matching development of environmental and financial performances of heavy pollution enterprises. With an iron and steel enterprise as the research subject, this study analyzes the matching mechanism between environmental and financial performances via the matching theory in physics; the matching level of the two, based on the data from 2005 to 2019, is also measured. The results show that the comprehensive development level of the two performances in that enterprise has been improved in recent years, but it must be recognized that the overall development level is still relatively low, thereby, there is much space for continuous progress. The results also demonstrate that the dynamic matching process involves four stages in order, namely, primary mismatch, primary matching, intermediate matching, and good matching. It is observed that we can achieve the maximum economic benefits, the best environmental benefits and obtain positive returns only if the two performances are matched at the advanced level.