Can improve the transparency and fairness of information. In the current information society, the greatest fairness is fairness in information, and information symmetry is the key to realizing the balance of interests of governance subjects. Most of the information of an enterprise is financial information. Therefore, through the rational allocation of financial rights and the careful design of the plan for exercising financial rights, it can increase the opportunity for the governance subject to understand the financial management information of the enterprise and reduce the asymmetry of the information.