中小企业融资难在融资景气指数下降的环境下更显突出.本文以2010年中小企业板块的浙江公司为样本,研究其信息披露质量与股权融资成本间的关系,采用剩余收益模型计算股权融资成本,通过多元回归证明,中小企业信息披露质量对其股权融资成本同样会产生正面影响,基此提出了应对建议.%The financing difficulty of SMEs becomes even more prominent in the drops of financing climate index environment. This paper, taking the Zhejiang enterprise which is listed in SME board as a sample, studies the quality of information disclosure and the relationship between the cost of equity financing, uses the residual income model to calculate the cost of equity financing, and proves the hypothesis that the quality of SMEs information disclosure will have a positive impact on the cost of equity financing by multiple regression. Based on this conclusion, I made suggestions to cope with this problem.
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