上市公司滥用会计估计问题浅析

Analysis of Listed Companies' Abuse of Accounting Evaluation

目前,在通过关联交易、债务重组等方式受限以后,会计估计这种更新的操纵利润手法正在被越来越多的上市公司所滥用。本文在对上市公司滥用会计估计现状进行分析的基础上,为投资者提出了具体的应对措施。

At present accounting evaluation is being abused by more and more listed companies as a new profit-controling mothod because of failure to employ joined transaction and reorganization of debts.The paper analyses the present situation of the abuse and proposes countermeasures for investors.