营改增是我国近年来在会计领域做出最重要的决定,从分析上来看,通过营改增不仅可以减轻企业的经营负担,还可以促进企业的发展。建筑行业相对于其他行业来讲具有一定的特殊性,所以在面对营改增的过程中企业经营与会计核算都会出现很多的变化。本文对相关内容进行了简单的阐述,希望可以帮助我国建筑企业在营改增的过程中更好的进行会计核算工作。本文首先阐述了建筑企业实行营改增的意义,并讨论了营改增对会计行业产生的影响,最后提供了建筑企业在营改增中应该使用的措施,进一步帮助建筑企业在营改增中有所进步。 The reform in our country has made the most important decision in the field of accounting in recent years. From an analysis point of view, it is not only possible to reduce the operating burden but also to promote the development of enterprises through the reform of camps. Construction industry relative to other industries in terms of certain particularities, so in the face of business growth in the process of business and accounting will be a lot of changes. This article briefly described the relevant content, hoping to help China’s construction enterprises in accounting reform in the process of better accounting. This article first expounds the significance of the construction enterprises in the operation of the VAT reform, and discusses the impact of the VAT reform on the accounting industry, and finally provides the construction enterprises in the camp should change the measures should be used to further help construction enterprises in the camp change Improve