This paper considers the relationship between the accuracy of aerosol extinction inversion and the boundary value, and derives a theoretical high-accuracy aerosol extinction coefficient inversion. Aerosol extinction coefficient profiles depend on the boundary value. The relationship function of the differential extinction coefficient and differential boundary value is expressed by a maximum value. The smaller the differential boundary value, the smaller the differential extinction coefficient. The clean atmosphere layer is easily found from the lidar range-corrected signal, and the extinction coefficient of the clean atmosphere layer can be obtained using the slope method. By relating the extinction coefficient of the clean atmosphere layer to the extinction coefficient profiles at different boundary values, an accurate aerosol extinction coefficient profile can be obtained.