成本粘性是指成本随业务量的变化而变化时,其边际变化率在业务量不同变化方向上表现的不对称性,这与传统成本性态理论相矛盾。本文通过对1486家制造业上市公司的财务数据进行实证研究后发现:我国制造业各个子行业上市公司都存在成本粘性,而且大部分子行业上市公司的成本粘性随着时期的延长而减弱。 Cost stickiness refers to the asymmetry of the marginal rate of change in the direction of different changes of business when the cost changes with the change of the business volume, which contradicts with the traditional theory of cost state. After empirical research on the financial data of 1486 manufacturing listed companies, this paper finds that all listed companies in manufacturing industry in our country have cost stickiness, and the cost stickiness of most listed companies in the sub-industry weakened with the extension of time.