会计信息对协调利益分配有着非常重要的作用,是利益分配的信息基础。不同的会计估计会导致产生不同的会计信息,这必然使得利益分配结果不同。因此,一些公司为了调节利润,以调整会计估计为手段,达到其隐瞒亏损或者盈利的目的。文章浅析了会计估计与盈余管理之间的关系,提出了相关的规范建议。 Accounting information plays a very important role in coordinating the distribution of benefits and is the information basis for the distribution of benefits. Different accounting estimates will lead to different accounting information, which inevitably results in different distribution of benefits. Therefore, some companies in order to adjust the profits, to adjust the accounting estimates as a means to achieve its purpose of concealing losses or profit. The article analyzes the relationship between accounting estimates and earnings management, and puts forward relevant normative suggestions.