物流业作为新兴产业,深入影响着我们的生活。本文以20家在2012年实施营改增的上市物流企业为研究样本,对营改增后企业绩效的影响进行实证研究和回归分析。研究结果表明:政策的实施没有显著影响企业绩效水平。针对研究结论,本文将分别从企业管理和政府管理层面提出改进建议,以便对相关行业和政府管控提供借鉴意义。 As a new industry, logistics industry has profound influence on our life. In this paper, 20 listed logistics enterprises that implemented battalion reform in 2012 are selected as the research samples to make empirical research and regression analysis on the impact of the battalion enterprises after the reform. The results show that: the implementation of the policy did not significantly affect the level of business performance. In view of the research conclusion, this article will propose the improvement suggestion separately from the enterprise management and the government management level, in order to provide the reference significance to the related profession and the government control.