“营改增”从刚开始的在几个试点运行到现在全国范围内的运行,这是高校财务管理需要面对的一个新的改革。要想更好的实施“营改增”政策,需要不断提升高校自身的财务管理水平。根据“营改增”实施的具体情况,认真分析“营改增”政策对高校财务管理的影响,对于高校财务管理中存在的不足加以改正,不断推动财务管理水平的提升,将“营改增”运用到财务管理中,促进高校的快速持续发展。一、前言“营改增”政策的推广实施可以有效的推动我国经济结 From the very beginning, running in several pilot projects to the present nationwide operation, this is a new reform that colleges and universities need to face in their financial management. In order to better implement the policy of “increasing profits and increasing taxes”, it is necessary to constantly improve the financial management of colleges and universities. According to the specific circumstances of the implementation of “battalion change ”, careful analysis of the impact of “change by VAT policy ” on the financial management of colleges and universities, to correct the deficiencies in the financial management of colleges and universities, continue to promote the improvement of financial management, will “Camp to increase” applied to the financial management, and promote the rapid and sustainable development of colleges and universities. I. Preface The promotion and implementation of the policy of “increasing, increasing, increasing the number of battalions” can effectively promote China’s economic ties