关于上市公司滥用会计估计问题的探讨

现今,上市公司为实现其自身利益,利用各种手段对财务报表进行粉饰,对利润进行操纵,以达到预期的效益或规避检查的目的,从而以优良的财务数据来吸引投资者。其中,在对利润的调节中,以滥用会计估计最甚。会计估计因其较为主观灵活,会计人员在对其进行职业判断时有较大的空间来变更会计估计,从而达到调节利润的目的。本文从研究滥用会计估计的意义出发,阐明在现今环境下,研究滥用会计估计有助于帮助信息使用者正确认识审视披露的会计信息,为自身的投资作出正确的决定。从研究滥用会计估计的原因可以得知滥用会计估计的目的,从研究滥用会计估计的主要手段可得知其主要滥用会计估计的表现,从而使信息使用者更好地应对。最后提出应对滥用会计估计的措施以进一步规范我国的资本市场,为投资者创造良好的投资环境。

Nowadays,listed companies will use various means to gloss over the finacial statements in order to achieve their own interests. In this way,they will achieve the expected benefits and get away from evaluation of supervision. With perfect financial data ,they will attract increasing investors.Among the ways to regulate the profit, the most one is using accounting estimates. Accounting estimates are the most subjective and flexible factor for the accountants use them to regulate profits.As follow,I will start with the meaning of studying accounting estimates,then I will refer the facts that why these companies prefer to use accounting estimates to regulate profits and how they do it.At final,I will refer some useful advices to avoid those phonmenons.By writing it, it would help the authority make policy to regulate China＇ s capital market and the investors have a favorable investment environment.