随着我国对会计政策变更监管的更加严格,上市公司利用会计估计变更来操纵利润的现象变得十分普遍。近年来许多上市公司利用会计估计变更粉饰财务报表的丑闻被曝光,影响之恶劣可见一斑。本文通过对中国目前存在的上市公司利用会计估计变更进行盈余管理的现象进行揭露和分析,为以后证券市场的监管以及外部社会监督的实施提供建议。 As our country regulates the regulation of accounting policy to be more strict, it becomes very common for listed companies to manipulate profits through changes in accounting estimates. In recent years, many listed companies use accounting estimates to change the whitewash financial report was exposed scandal, the impact of bad can be seen. This article exposes and analyzes the current phenomenon of the earnings management of the listed companies in China by using the change of accounting estimates, and provides suggestions for the future supervision of the securities market and the implementation of external social supervision.