1.引言会计信息质量从产生到现在一直备受人们的关注,它为投资者做出正确决策提供了重要依据。作为会计信息质量的重要特征,与其他会计信息质量特征相比,会计信息可比性在投资者决策过程中能够发挥更大的作用,毕竟投资者决策时不仅仅依赖一家公司提供的信息,还需要参考同类公司的会计信息,因而,会计信息可比性更值得我们进行深入的研究。目前,尚未发现从内部管理角度研究成本粘性对会计信息可比性的影响,因而,本文试图从这一角度对相关文献进行梳理和述评,以期 1. Introduction The quality of accounting information has been attracting much attention from its birth to now. It provides an important basis for investors to make correct decisions. As an important feature of the quality of accounting information, compared with the quality characteristics of other accounting information, the comparability of accounting information can play a greater role in the process of investors’ decision making. After all, investors not only rely on the information provided by one company but also need With reference to the accounting information of the same kind of company, therefore, the comparability of accounting information is more worthy of our in-depth study. At present, we have not found the impact of cost stickiness on the comparability of accounting information from the perspective of internal management. Therefore, this paper attempts to sort out and review the relevant literature from this perspective,