The development of information technology brings the challenge of data redundancy and data shortage to information fusion. Based on the dynamic boundary characteristics of p-set, this paper analyzes the structure and generation of p-augmented matrix, and then analyzes the dynamic generation of information equivalence class, and then proposes an intelligent acquisition algorithm of information equivalence class based on matrix reasoning. In addition, this paper analyzes two types of information fusion, namely information redundancy fusion and information supplement fusion. Then, the relationship among redundant information fusion, supplementary information fusion, and information equivalence classes is analyzed. Finally, this paper presents the application of intelligent acquisition of information equivalence class in information retrieval.