General relativity explains time dilation via geometric curvature of spacetime, but it fails to distinguish differences in material system structures and cannot derive mathematically self-consistent extreme time dilation in extreme physical scenarios. Breaking away from the traditional framework of spacetime geometry, this paper starts from the essence of system information interaction, and proposes a theoretical model that determines the objective time flow rate jointly by the environmental coupling coefficient α and the effective intrinsic recursion intensity β, with the core formula ξ= 1 − (1 − α)β, and strictly limits 0≤α≤1 and 0≤β≤1. The model clarifies that time flow rate is essentially the result of the emergence of internal information recursion efficiency and inter-system information exchange smoothness of systems. Gravity and velocity regulate α and β simultaneously by interfering with the internal and external information transmission of systems, which can self-consistently explain the timing offset of GPS satellite atomic clocks, time dilation effects in high-speed and strong gravitational fields, and distinguish the temporal response differences between complex living systems, quantum timing systems and macroscopic structureless matter. It solves the logical defects of single-variable theories in extreme scenarios and provides a brand-new information theory perspective for the study of spacetime physics.