理想状态下的信息供给与信息需求本是一系列契约下各利益团体之间按市场规则进行博弈而形成的制度安排。但由于现代企业制度下两权分离,导致信息供给与需求受到非市场因素的影响。同时,根据价值相关者理论,为增进企业价值,需要提供企业价值信息。本文试对价值信息的供给与需求的动因予以分析。 The supply of information and the demand for information under the ideal state are the institutional arrangements formed by a series of game under the contract between the various interest groups under the market rules. However, due to the separation of the two rights under the modern enterprise system, information supply and demand are affected by non-market factors. At the same time, according to the theory of value-related parties, enterprise value information needs to be provided in order to enhance enterprise value. This paper attempts to analyze the motivation for the supply and demand of value information.