会计信息的主要职能是降低信息不对称的影响。在所有权和经营权分离的现代公司理论框架下,委托—代理问题的客观存在提出了信息不对称问题,会计信息是解决信息不对称问题的机制之一。通常,企业存在的代理关系主要包括两种类型,即管理者与投资者之间的代理关系、管理者 The main function of accounting information is to reduce the impact of information asymmetry. Under the modern corporate theory framework of the separation of ownership and management rights, the objective existence of principal-agent problem proposed the problem of information asymmetry. Accounting information is one of the mechanisms to solve the problem of information asymmetry. Generally, there are two types of agency relationships existing in the enterprise, that is, the agency relationship between the manager and the investor, the manager