财务信息披露质量与股权资本成本的关系分析一直是资本市场会计研究的重要课题。本文通过对财务信息披露质量对股权资本成本的作用机理的分析认为,上市公司提高财务信息披露质量是降低股权资本成本的有效途径。 The relationship between the quality of financial information disclosure and the cost of equity capital has always been an important issue in the research of capital market accounting. Through the analysis of the mechanism of the quality of financial information disclosure on the cost of equity capital, this paper argues that it is an effective way for listed companies to improve the quality of financial information disclosure to reduce the cost of equity capital.