近年来,“营改增”作为我国税法体系的重大改革项目对降低企业重复纳税负担、调整产业结构等方面具有重要的作用。与此同时,稳健性作为会计体系中会计信息质量的要求之一仍扮演着重要的角色,对防止企业高级管理层进行过度盈余管理提出了更高的要求。本文旨在探索在交通运输行业内“营改增”和会计稳健性之间的内在关系,并对分析结果提出合理的建议。 In recent years, as a major reform project in China’s tax law system, “business reform and increase ” has an important role in reducing the tax burden on enterprises and in adjusting the industrial structure. At the same time, the robustness still plays an important role as one of the requirements of accounting information quality in the accounting system, putting forward higher requirements for preventing over-earning management of top management. The purpose of this paper is to explore the inherent relationship between the “business reform” and accounting conservatism in the transportation industry and to put forward reasonable suggestions on the analysis results.