The invention discloses an efficient bidirectional transcription/expression plasmid and application thereof in influenza virus reverse genetics. The bidirectional transcription/expression plasmid is obtained by transformation by taking a eukaryotic expression vector pEF4/myc-His B as a skeleton. In order to create a reverse genetic system of EIVs (Equine influenza viruses), the bidirectional transcription/expression plasmid obtained by structuring is used for respectively expressing EIVs PB2, PB1, PA, HA, NP, NA and NS and M genes, and a strain of the EIV and mutants thereof are successfully saved by means of cotransfection, sequencing, drawing of growth curves and enzyme digestion are obtained. Compared with existing pBD systems, the created reverse genetic system is superior to the pBD systems in toxigenic quantity. A novel technical means is provided for research on reverse genetics of the influenza viruses, and a solid foundation is laid for future in-depth study on transmission of the EIVs, pathogenesis and even screening of vaccine candidates.