The performance of two-dimensional transition-metal (oxy)hydroxides (TMOOHs) for the electrocatalytic oxygen evolution reaction (OER), as well as their large-scale practical applications, are severely limited by the sluggish kinetics of the four-electron OER process. Herein, using a symmetry-breaking strategy, we simulated a complex catalyst composed of a single Co atom and a 1,10-phenanthroline (phen) ligand on CoOOH through density functional theory studies, which exhibits excellent OER performance. The active site Co undergoes a valence oscillation between +2, +3 and even high valence +4 oxidation states during the catalytic process, resulting from the distorted coordination effect after the ligand modification. The induced asymmetry in the electronic states of surrounding nitrogen and oxygen atoms modulates the eg occupation of Co-3d orbitals, which should be of benefit to reduce the overpotential in the OER process. By studying similar catalytic systems, the prominent role of ligands in creating asymmetric electronic structures and in modulating the valence of the active site and the OER performance was reconfirmed. This study provides a new dimension for optimizing the electrocatalytic performance of various TM-ligand complexes.