中文摘要：

以2010-2015年我国A股上市公司为样本，采用静态（原值）与动态（差分）相结合的方法，研究了其他综合收益对企业股权资本成本的影响。研究发现：与其他综合亏损企业相比，其他综合收益企业的股权资本成本更低；当其他综合收益增长时，股权资本成本会同期下降；其他综合收益波动越大，股权资本成本就越高。这一结果证实了其他综合收益列报在股权资本成本定价决策中具有有用性，为探究发展中国家强制列报其他综合收益是形式有效还是实质有用提供了经验证据。

英文摘要：

Taking A share listed companies in China during 2010-2015 as sample, this paper studies the impact of other compre- hensive income on the cost of equity capital with the method of combining the static （original） and dynamic （difference）. We found that other comprehensive income finns generally have lower cost of equity capital than other comprehensive loss firm, when other com- perhensive income increasing, the cost of equity capital will decline over the same period, and other comprehensive income fluctuation is larger, the cost of equity capital is higher, which confirms the other comprehensive income report useful in cost the pricing of equity capital. This study provides empirical evidence to explore whether the other countries are forced to report other comprehensive income in the form of effective or substantial.