本文主要对信息不对称条件下的企业融资决策进行了理论探讨,在对不对称信息在企业融资中造成的道德风险和逆向选择问题进行分析的基础上,介绍了企业融资理论关于解决信息不对称问题的主要研究成果,首先是建立关于融资方式的新融资优序,二是将信号理论运用在融资决策中,三是针对信息不对称对企业内部融资的影响,选择企业有利的股利政策。 This paper mainly discusses the theory of corporate financing decision-making under the condition of asymmetric information. Based on the analysis of the asymmetric information caused by the moral hazard and adverse selection problem in corporate finance, this paper introduces the theory of corporate finance theory on solving information asymmetry The main research results of the question, first of all, to establish a new financing priority on the financing approach, the second is the signal theory used in financing decisions, the third is for information asymmetry on the internal financing of enterprises, select the company’s favorable dividend policy.