营改增提出后建筑企业的会计核算受到一定的影响,从生产结构到会计核算建筑企业都有变化。文章首先对营改增的概念以及作用进行了介绍,之后研究了营改增对建筑企业会计核算的影响,重点分析了建筑企业应对营改增政策的措施。 After the increase of the camp, the accounting of the construction enterprise is affected to a certain extent. There are changes from the production structure to the accounting and construction enterprises. First of all, the article introduced the concept and function of VAT reform, then studied the impact of VAT reform on accounting of construction enterprises, and analyzed the measures that construction companies should deal with.