The Profit Manipulation Used Allowance for Impairment Assets in Chinese Listed Companies has become the central issue, the Asset Impairment has its characteristics owning to the companies in different industries. This paper analyzes the basic circumstance and profession characteristics of Earnings Management by the view port of the Allowances bad debt. Based on the analysis, it suggests that some measures should be taken that strengthening the information management. , enlarging the scope of Allowances for bad debt and intensifying supervise of CPA.