会计估计是一项有效反应企业相关财务状况和运作情况的会计工作,投资者和市场能够根据企业所提供的相关数据来对企业的发展情况和未来作为自己的判断和思考。但是目前滥用会计估计的现象也相当普遍,这不仅严重影响企业的自身发展,同时也在相当程度上造成了市场的混乱和投资者自身经济利益受到极大损害,本文从滥用会计估计的原因分析入手,结合当前管理实际谈谈如何进一步加强对滥用会计估计这一现象的控制和整治力度,以供参考。 Accounting estimates are an accounting job that effectively reflects the financial status and operation of an enterprise. Investors and the market can make their own judgments and reflections on the company’s development and future based on the data provided by the company. However, the current abuse of accounting estimates is also quite widespread, which not only seriously affect the development of enterprises, but also to a considerable extent caused the market chaos and investors’ own economic interests are greatly damaged. This article analyzes the reasons for the abuse of accounting estimates To start with the actual management of the actual talk about how to further strengthen the abuse of accounting estimates this phenomenon control and remediation efforts for reference.