随着我国社会经济的发展,财政税收问题成为国家政府关注的焦点。如何深化改革促进我国经济稳定快速的发展成为重中之重。营业税改征增值税是我国财税体制改革的重要部分,自推行实施以来,对不同行业都产生了深远的影响。工程施工企业在“营改增”政策下,也面临着一定的财务风险,如何防范控制财务风险对施工企业的发展至关重要。本文主要是在“营改增”背景下,对工程施工企业财务风险的防范控制进行研究探讨。 With the social and economic development in our country, the issue of fiscal and taxation has become the focus of the government of our country. How to Deepen the Reform and Promote a Stable and Rapid Development of Our Economy Is the Top Priority. Business tax reform levy value-added tax is an important part of China’s fiscal and taxation system reform, since the implementation of the implementation of different industries have had a profound impact. Under the policy of “increasing profits and increasing profits”, construction enterprises also face certain financial risks. How to prevent and control financial risks is very important to the development of construction enterprises. This article is mainly in the “camp change” background, on the construction company financial risk prevention and control research and discussion.