本文以2010年深交所1056家上市公司内部控制评价报告作为研究基础,通过定义变量采用描述性统计分析法对样本公司的内部控制信息披露质量进行了量化,并利用多元线性回归以及稳健检验的方法分析内部控制信息披露质量对权益资本成本的影响。结果发现,高质量的内部控制信息披露有利于增强公司内部控制水平,降低权益资本成本,从而发挥资本市场的资源配置作用。 In this paper, the 1056 listed companies in 2010 Shenzhen Stock Exchange Internal Control Evaluation Report as a research foundation, through the definition of variables using descriptive statistical analysis of sample companies to quantify the quality of internal control information disclosure, and the use of multiple linear regression and robust test methods Analyze the influence of internal control information disclosure quality on the cost of equity capital. The results show that the disclosure of high-quality internal control information is conducive to enhancing the level of internal control of the company and reducing the cost of equity capital, so as to play the role of resource allocation in the capital market.