首先对“营改增”政策的含义进行分析,从对成本核算的影响、对企业所得税的影响、对发票管理的影响等多个方面,解析“营改增”对企业会财务核算的影响,基于此,从提升财务管理水平,应对税制变化、提升财务管理人员的综合能力、加强企业发票管理、制定税务筹划方案四个方面,提出“营改增”后对企业财务核算的建议。希望通过本文的阐述,可以给相关领域研究提供一定思路。 First of all, this paper analyzes the meaning of the policy of “increasing taxes and increasing taxes”, analyzes the impact of “tax reform” on the accounting of enterprises from the aspects of impact on cost accounting, impact on enterprise income tax, and impact on invoice management Based on this, from the aspects of improving the level of financial management, coping with the change of tax system, improving the comprehensive ability of financial management staff, strengthening the administration of invoices and formulating the tax planning plan, Accounting advice. Hope that through the elaboration of this article, we can provide some ideas for the research in related fields.