然后根据信息非对称理论和抵消应计利润理论提出两相互对立的假设；
Secondly, according to information asymmetry and offsetting accruals earnings, it puts forward two opposing hypothesis.
表明信用评级是一种解决非对称信息问题的手段，这种手段平行于激励理论。
It is shown that credit rating is a way to solve the problem of asymmetric information, different from incentive theory.
因此，非对称信息股利政策理论在我国股利政策实践中失效。
Therefore, the Theory of Dividend Policy under Asymmetric Information is disabled in our dividend policy practices.
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