金融会计在宏观调控中应实现三个转变王岩，韩玉芬一是转变旧观念。首先要转变金融会计的被动意识，树立主动精神，从传统的记帐、算帐、作报表的小圈子走出来，充分发掘金融会计的管理职能和作用，使金融会计走入更广阔的天地。其次要顺应改革形势，会计人员和会计管理部... Financial accounting in the macro-control should achieve three changes Wang Yan, Han Yufen one is to change the old concept. First of all, we must change the passive awareness of financial accounting, establish the initiative, from the traditional accounting, accounting, reporting small circle out, fully explore the financial management functions and functions of accounting, so that financial accounting into a broader world. Followed by the reform of the situation, accounting personnel and accounting management department ...