随着我国市场体制逐渐完善,政府部门制定调整与改进现有税制。而“营改增”就是政府对市场经济的主要调控措施,有必要做好相关研究工作。本文中以“营改增”概述为切入点,分析其对企业会计核算的影响,并在此基础上给出企业的应对措施。 With the gradual improvement of the market system in our country, the government departments formulate adjustments and improvements to the existing tax system. However, the “reform of the battalion” is the government’s main control over the market economy and it is necessary to make relevant research work. In this article, we will start with the introduction of the outline of “business reform and capital increase”, analyze its impact on enterprise accounting, and on this basis, give the countermeasures of enterprises.