摘要:为了体现公司利益，实现相关目标，上市公司一直在上演着想方设法采取各种措施进行利润操纵，从上市公司运用会计估计的现状来看，会计估计已成为他们进行利润操纵的主要手段，一些公司利用会计估计随心所欲去改变企业的报表，这样不仅扰乱了资本市场，还损害了广大投资者的利益。一些上市公司可能采用对资产减值准备的少提或多提、对固定资产折旧率的变更、对长期待摊费用摊销年限的变更等手段使其达到了人为调节利润、保住上市资格等的目的。滥用会计估计正在成为我国上市公司粉饰财务报表的主要手段。这些上市公司在利用会计估计为自己谋取利益的同时，极大地侵害了广大投资者及相关集体的利益，通过对会计估计的相关研究，针对会计估计滥用情况以及提出的防范措施。将会给上市公司财务报表的相关使用人员提供分辨会计估计运用实质使其能也可以给证券监管部门提供一个如何规范证券市场，使我国的证券市场逐步规范、健全。

关键词：利润， 会计估计， 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