摘要:為了體現公司利益，實現相關目標，上市公司一直在上演著想方設法采取各種措施進行利潤操縱，從上市公司運用會計估計的現狀來看，會計估計已成為他們進行利潤操縱的主要手段，一些公司利用會計估計隨心所欲去改變企業的報表，這樣不僅擾亂了資本市場，還損害了廣大投資者的利益。一些上市公司可能采用對資產減值準備的少提或多提、對固定資產折舊率的變更、對長期待攤費用攤銷年限的變更等手段使其達到了人為調節利潤、保住上市資格等的目的。濫用會計估計正在成為我國上市公司粉飾財務報表的主要手段。這些上市公司在利用會計估計為自己謀取利益的同時，極大地侵害了廣大投資者及相關集體的利益，通過對會計估計的相關研究，針對會計估計濫用情況以及提出的防范措施。將會給上市公司財務報表的相關使用人員提供分辨會計估計運用實質使其能也可以給證券監管部門提供一個如何規范證券市場，使我國的證券市場逐步規范、健全。

關鍵詞：利潤， 會計估計， 上市公司

Abstract:In order to reflect the interests of the company, achieve the goal, listed companies have been in the stage of try various devices to take all kinds of measures of profit manipulation of listed companies make use of accounting estimates, from the point of the current situation of accounting estimates, they have become the main means to manipulate profit, some companies use accounting estimate change as to the reporting enterprise, which not only disturbs the capital market, also damages the interests of investors. Some of the listed company may adopt a provision for impairment of assets of less or more, to fixed assets depreciation rate of change of long-term deferred expenses, amortization period such as the change of means of achieving to manually adjust profits, keep the qualifications listed and other purposes. Abuse of accounting estimate is becoming our country financial statements of listed companies is the main means of. These listed companies in the use of accounting estimation to seek for their own interests at the same time, greatly against the majority of investors and the collective interests, through to the accounting estimates of the relevant research, in view of accounting estimate and puts forward prevention measures of abuse. Will give the financial statements of listed companies related to the use of personnel to provide resolution estimates using real make it can be to the securities regulatory authorities to provide a how to regulate the securities market, the securities market in China is gradually standard, sound.

Key words：Profit，  Accounting estimate ， Is it a listed company