建筑业在国民经济中起着基础性作用,具有重要的地位。建筑行业营业税改征增值税是我国税制改革的重点,其能有效地避免重复征税和漏税现象,为我国建筑行业的健康发展提供了保障。会计核算工作是企业财务管理的重要组成部分,是会计工作的核心与重点。“营改增”政策的推行,对建筑企业的财务管理提出了更进一步的要求。 The construction industry plays a fundamental role in the national economy and plays an important role. The construction industry business tax reform levy value-added tax is the focus of our tax reform, which can effectively avoid double taxation and tax evasion for the healthy development of China’s construction industry has provided a guarantee. Accounting work is an important part of the financial management of an enterprise, which is the core and focus of the accounting work. “Camp to increase” policy, the construction company’s financial management has put forward further requirements.