以我国A股上市公司2009-2011年的数据为样本,考察农业上市公司社会责任对公司权益资本成本的影响,并进一步分析高质量的农业上市公司社会责任信息披露是否能够降低公司权益资本成本。研究结果表明:农业上市公司社会责任信息披露降低权益资本成本。 Based on the data of A-share listed companies in China from 2009 to 2011, this paper examines the impact of social responsibility of agricultural listed companies on the cost of equity of the company, and further analyzes whether the disclosure of social responsibility information of high-quality listed agricultural companies can reduce the cost of equity capital. The results show that the disclosure of social responsibility information of agricultural listed companies reduces the cost of equity capital.