会计信息是股东投资决策的依据,会计信息不对称将导致会计信息供给不足和资本市场失灵。本文从股权配置角度,分析了我国上市公司会计信息不对称的表现及其原因,然后从公司治理的角度提出了缓解会计信息不对称的措施,以期增加会计信息供给,增强资本市场合理配置资源的功能。 Accounting information is the basis of shareholder’s investment decision-making. Asymmetric accounting information will lead to insufficient supply of accounting information and capital market failure. This paper analyzes the performance and reasons of the asymmetry of accounting information of listed companies in our country from the angle of equity allocation, and then puts forward measures to ease the asymmetry of accounting information from the perspective of corporate governance so as to increase the supply of accounting information and enhance the rational allocation of resources in capital markets Features.