Abstract: On the basis of the fully combed domestic and overseas research literatures related to cost stickiness, this paper sets up a research framework based on information to conduct the study. The results show that cost stickiness is derived from dissymmetry and deficiency of corporate internal and external information, and thus it shows that internal control can inhibit cost stickiness. Then it sets up an econometric model based on this and makes use of the financial data of China’s A-share listed companies during 2007-2011 and the internal control index developed by Xiamen University to empirically test the influence of internal control on cost stickiness. The results reveal that the better the quality of internal control of one company, the lower the cost stickiness will be. After controlling the range of income changes or distinguishing the direction of cost changes, the above-mentioned result is still solid. Through further test of each index of the five elements?of?internal control?respectively, it is found that except the risk assessment index, the other high quality elements of internal control all have a significant?inhibitory effect on?cost stickiness.

Key words: cost stickiness; internal control; management accounting