“营改增”政策在我国实施多年,实践证明,这种方式对我国企业的发展具有积极作用。对建筑企业而言,财务管理十分复杂,只有适应财务管理策略,才能确保其积极发展。笔者就“营改增”给现代房地产企业会计核算带来的影响分析了具体的解决策略。 The policy of “changing the number of battalions into enterprises” has been implemented in our country for many years. Practice has proved that this mode has a positive effect on the development of our country’s enterprises. For construction enterprises, financial management is very complex, and only to adapt to financial management strategies to ensure its positive development. The author on the “business change” to the modern real estate business accounting analysis of the impact of the specific solution strategy.