随着“营改增”政策的逐步推行,财税体制改革对建筑企业生存环境的巨大影响开始显现,倒逼建筑企业优化产业结构、提高产业质量。如何与时俱进、积极应对,是建筑企业当前急需突破的瓶颈。本文旨在分析“营改增”下建筑企业财务管理实务工作中的几个核心问题及应对策略,力求探索出当前新税制背景下提升建筑企业财务管理的新模式。 With the gradual implementation of the policy of “Changing Camps into Branches”, the tremendous influence of fiscal and taxation reform on the living environment of construction enterprises began to emerge, forcing construction enterprises to optimize the industrial structure and improve the industrial quality. How to keep pace with the times and actively respond to it is the bottleneck urgently needed by construction enterprises. The purpose of this paper is to analyze several core issues and countermeasures in the financial management practice of construction enterprises under the condition of “increasing profits and increasing profits”, and to explore a new mode to enhance the financial management of construction enterprises under the current new tax system.