本文选取2010年至2014年度在深圳证券市场主板及中小板A股正常上市的非金融类上市公司作为本文实证分析的研究样本，实证分析上市公司会计信息质量对债务融资资本成本的影响程度。研究发现：上市公司的会计信息质量与其债务融资成本呈显著负相关关系；且针对所有权性质的进一步研究可知，相较于经营更加稳定的国有企业，会计信息质量对非国有企业的债务融资成本的影响更加显著。%This article selects the non-financial listed companies on the mother board and small and medium sized board A share as the research sample to analyze the incidence of accounting information quality of listed companies to debt financing cost. The research found that the quality of accounting information and its cost of debt financing of listed companies has significant negative correlation relationship. And according to further study of the ownership nature, the influence of accounting quality on debt financing cost for non state-owned enterprises is more remarkable than that for state-owned enterprises.
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