随着我国市场经济的不断发展和经济体制的改革,我国的税务政策也得到了相对应的调整。“营改增”政策在试点区域实施以来,取得了可观的成果,特别是服务行业与交通行业。然而,税收政策的改革给企业发展带来了机遇的同时也增加了企业财务管理工作的风险。本文对“营改增”的作用以及“营改增”政策的实施对企业财务管理工作产生的影响进行了探讨,并提出了相关的应对措施。 With the continuous development of China’s market economy and the reform of the economic system, China’s tax policy has also been adjusted accordingly. Since the implementation of the policy of “Changing Camps and Increasing Prices” in the pilot areas, remarkable achievements have been made, especially in the service industry and the transportation industry. However, the tax policy reform has brought opportunities for the development of enterprises and also increased the risk of the enterprise’s financial management. This paper discusses the effect of “business reform” and the implementation of “business tax reform” policy on the financial management of enterprises, and puts forward relevant countermeasures.