Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

Deepening Financial Cooperation and PromotingCommon Development among BRICS Countries

In an era of economic and financialglobalization, finance plays an increasingly vital role in thedriver of economy and society. International financialcooperation promotes national economic development andmakes countries engage in global economic cooperation andgovernance. Because of falling commodity prices, weakdemand for manufactured goods, volatility in developedmarkets and a tightened quantitative easing policy in the U.S., emerging countries are in a precarious financial state astrade decreases and growth slows. All countries now have topose the common challenge of stabilizing financial markets,regaining global growth momentum and improvinginternational financial and economic governance. Expandingfinancial cooperation may be a way to address these issues.This paper analyzes the significance of financial cooperationto facilitate the common development of BRICS nations. Itexamines the background, the characteristics, the maincontents and the challenges faced by the cooperative modeland the way forward as well. The goal is elaborate onexisting research while providing policy references for allemerging economies to guide them in the process of buildingfinancial partnerships.

A Study on Financial Cooperation by NGOs under the Belt and Road Initiative——Taken Asian Financial Cooperation Association(AFCA) as an Example

Non-governmental organizations(NGOs), represented by the Institute of International Finance(IIF), are an important means of international financial cooperation. Asian Financial Cooperation Association(AFCA), with its nature and positioning similar to the IIF, is a newly founded international NGO under the Belt and Road Initiative(BRI). Therefore, AFCA can draw upon the existing experience of the IIF. Under the BRI, according to the Articles of AFCA, the non-governmental financial cooperation adopted by the IIF includes these three aspects; coordinating regional financing, developing regional financial markets, and maintaining regional financial stability. Further, since AFCA is non-governmental, it faces certain risks and challenges. In future, the new financial cooperation backed by AFCA needs to evolve and improve over time to better support the Belt and Road construction.

China-Egypt Financial Cooperation: Developments and Problems

Since the formal establishment of strategic partnership,China and Egypt have continuously strengthened cooperation in the field of finance.The two countries have achieved positive progress through signing memoranda,establishing financial institutions,providing investment and financing support,and implementing the bilateral currency swaps.However,given the lower level of financial inclusion and the lack of efficient investment and financing systems,the two countries still face some difficulties and deficiencies,and it is difficult to achieve in-depth financial cooperation.At present,Egypt,as a country along the Belt and Road,supports the Belt and Road Initiative(BRI)launched by its biggest trade partner,China.Deepening China-Egypt financial cooperation plays a significant role in both promoting the implementation of BRI and advancing China’s geopolitics,economic,security,and strategic interests.China and Egypt shall increase the size of currency swap based on existent cooperation,strengthen support for financial projects,build official dialogue platforms,and share achievements in fintech.All the activities mentioned above may contribute to the overcome of challenges,mutual communication,and the next phase of deepened cooperation.

Research on the Development and Optimization of Financial Management and Benefit Distribution Pattern from the Perspective of Multi-Dimensional Cooperation Enterprise

In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is the whole process of capital operation of the modern enterprise decision-making, planning and control of the management activities. Financial management is an important part of enterprise management, enterprise＇ s sustainable development requires the financial management in the central position in the management of the enterprise, according to the present our country enterprise financial management of a series of problems, in this paper, starting from the connotation of the enterprise financial management, we analyses the center of the enterprise financial management status and further puts forward some countermeasures to solve from the perspectives of the multi-dimensional cooperation which obtains the satisfactory performance.

Strategies and Policy Options for Cooperation between China and India under Global Financial Crisis

In Part I the author analyses the impact of the financial and economic crisis in terms of global and Sino-India cooperation,and the Challenges that the two countries are facing. In Part II the Guiding Principles on Sino-India Economic and Trade Cooperation are being reviewed. And the author suggested some strategies and policy options for cooperation between China and India.

Financial Support for Farmers' Cooperative Organizations——A Case of Yunan Province,China

In the paper,the status quo of the development of farmers' cooperative organizations in Yunnan Province is introduced.And then a series of problems exist in the financial support of farmers' cooperatives in Yunnan is analyzed,covering the unitary mainstay of credit and loan supply;inadequate credit and loan supply caused by famers' lack of security and mortgage;farmers' difficulties in loaning from banks or other financial institutions;single financial service,which can not satisfy the demands of farmers;the private loans are active while lacks right direction and guide;the outflow of capital in rural areas has limited the development of rural economy.In view of the above mentioned problems,countermeasures and relevant suggestions are put forward,namely increasing the subjects of the loan and credit supply and expanding the financing channels.Therefore,the spheres of business of the Agricultural Development Bank of China should be expanded.Besides,the support from Agricultural Bank of China for rural construction should be strengthened and the major role played by rural credit cooperatives in rural finance should be enforced.In addition,the innovation of financial products should be highlighted;the appearance of private financing should be allowed;financial support from the government should be increased and the preferential policies for taxes and fees should be implemented.

Financial Management in New Types of Agricultural Businesses——A Case Study of Farmer's Cooperatives in Weixian County

Since the 18th National Congress of the Communist Party of China( CPC),with the help of state policies,the new types of agricultural businesses have been flourishing. As one of the important forces of new types of agricultural businesses,the farmer's specialized cooperatives grow up rapidly in the development of the rural economy because of their characteristics which are consistent with the current rural economy. financial management is the core of the operation of farmer cooperatives,which directly affects the long-term sustainable development of cooperatives. Through the survey and analysis of the financial management of many farmers' cooperatives in Wei County,Hebei Province,this paper puts forward the deficiencies in the existing financial management of cooperatives. It also brings some reasonable suggestions to regulate and improve the financial management of cooperatives,in order to enhance the market competitiveness of farmers' cooperatives and realize better sustainable development of farmers' cooperatives.

Financial Services Costs in Poland＇s Cooperative Banking in Opinion of Small and Medium-size Enterprise

In their development strategy, Poland＇s cooperative （co-op） banks should equally consider the competition and the rising expectations of their clientele. According to bank customers, an essential element of customer satisfaction--which ties into their loyalty--is the cost of financial services. Currently, delivering a comfortable level of costs for financial services appears to be one of the key verifiers of a bank＇s offer, especially in a slowed economy. An effort was made to assess the satisfaction level of Poland＇s co-op bank clients from the small and medium enterprise （SME） sector based on costs for services offered by said banks. The study indicated that 2/3 of the clientele was dissatisfied with high financial service and operation charges and low interest rates on current funds deposited by businesses. Co-op banks were able to deliver satisfactory interest rates for working capital loans in current accounts to over 60% of their clientele.

Cooperative Governance Path of Financial Technology Supervision

Financial technology changes the logic of financial interpretation through the use of digital and digital centric technologies,commercialization,big data analysis,machine learning and artificial intelligence.From financial institutions that use technology to provide financial services to technology companies that directly provide financial services,fintech companies play an important role in realizing financial brokerage and financial democratization and improving the availability and efficiency of financial services.Based on this,this paper focuses on the plight and path of cooperative governance of financial technology supervision,for the reference of relevant personnel.

股权合作视角下“乡村振兴基金+合作社”共建数字农业的运营决策研究

在由地方政府和单个农民合作社组成的供应链中,本文引入政策倡导的财政支农资金市场化运作方式和股权合作模式,尝试探讨数字化技术应用于现代农业的运营决策问题。本文首先基于财政支农资金投入方式(无偿投入和有偿投资)的不同将地方政府划分为公益型政府和效益型政府,接着分别构建了两种类型政府投资数字化技术且农民合作社对该投资持股与否的博弈模型,最后分析了股权合作模式在数字农业投资运营中的实施动机及影响。研究表明:(1)数字农业技术可有效改善农产品品质;(2)股权合作模式仅在农民合作社和财政资金市场化运作的效益型政府之间存在实施动机;(3)实施股权合作模式后,农产品品质提升、市场需求量和政府利润均增加,但农民合作社利润受损;(4)在政府对农产品质量规范的基础上,激励相容协调机制可兼顾乡村振兴基金的收益性和政府的公益性,有效提升政农双方投资积极性。本文将政策研究同对策研究紧密结合,为政府制定相关政策推动数字农业发展提供理论依据。

中国与老缅越柬金融合作指数的构建及对策建议研究——基于国家异质性视角

推动中国与周边国家金融合作是稳步扩大金融领域制度型开放的有效途径和务实之举。中国与老缅越柬国家异质性明显,金融合作历史悠久、成效显著,形成了颇具特色的金融合作模式,具有研究的典型性。以金融合作事件为基础,通过构建金融合作指数测度中国与老缅越柬金融合作水平。研究发现,除了传统的影响区域金融合作的经济金融因素外,政府政策支持力度、政治互信程度、文化相近性及地理距离等非经济因素对异质性较大的国家间的金融合作有根本作用。该研究结论为推动中国与老缅越柬金融合作提供决策参考,也为中国与其他异质性大的国家间的金融合作提供理论依据和经验借鉴。

A study of cooperation processes in multi-agent systems of storm surge disaster

Collaborative governance mechanism is a public management process that emphasizes the establishment of trust relationship between various subjects within the government and between multiple subjects such as the government and non-government based on the needs of the interest community,so as to achieve the advantages of collaborative governance.It is an important measure to improve the national storm surge disaster management system and realize the modernization of disaster management capacity.It is also the trend of the government to improve public management.Based on the results of relevant national bulletins,the storm surge disaster is selected which is the most characteristic of Marine disasters in the scope of marine public management.We select Zhejiang Province as the research area,which is heavily affected by storm surge disaster.Based on the case subjects of previous major storm surge disasters in Zhejiang Province,we analyze the specific measures taken by relevant subjects to deal with storm surge disasters.This paper presents the current situation of the participants and the cooperation problems among the participants,finds out the causes of the problems,studies and puts forward countermeasures and suggestions for the coordination management among the participants,provides certain ideas for further developing the disaster prevention and reduction and emergency management of storm surge disasters in coastal areas in order to improve the understanding of multiple subjects on the emergency management of storm surge disasters.

The impact of financial inclusion on digital payment solution uptake within the Gulf Cooperation Council Economies

Recognizing the role of society in the sustainability of payment system innovation through the quadruple helix framework,this study analyzes the causal influence of demand-side financial inclusion indicators on society's uptake of digital payment solutions(DPS)within the regional economy of the Gulf Cooperation Council.To this end,the present study relies on data extracted from Global Findex surveys(in 2014 and 2017),as well as the economic theory of random utility maximization,to model individuals'DPS uptake decisions“ceteris paribus.”The maximum likelihood estimation revealed no gender-based gradient in DPS uptake behaviors;additionally,financial inclusion indicators such as transaction account ownership and debit card ownership did not significantly influence endogenous or exogenous DPS uptake decisions between 2013 and 2017.However,all remaining financial inclusion indicators did significantly influence DPS uptake.Assessing these findings through the lens of open innovation and the ongoing efforts from the Arab Regional Payment System project,which seeks to expand financial inclusion by facilitating access to transaction accounts,there is reasonable evidence to suggest that complementary financial inclusion policies addressing the use dimension of DPS(i.e.,extending access to saving and borrowing,along with digital payroll practices for both private and public enterprises)would contribute to more effective policy on financial inclusion in the region.

Islamic Financial Development and Cooperation Among Member States in CICA

There are 26 member states in the Conference on Interaction and Confidence-Building Measures in Asia(CICA),including Asian countries and some African countries.CICA has developed the regional and cooperation mechanism with the largest coverage,the largest number of members and the widest representation.The vast majority of member states are countries along the Belt and Road Initiative(B&R),and many countries use Islamic finance in CICA’s own financial system or are interested in cooperating with Islamic finance.For political and economic reasons,Islamic Banks development in CICA member states is imbalanced.Sukuk(Islamic Bonds)development in CICA member states is mainly sovereign Sukuk.The share of Islamic Funds assets in CICA member states is very low.The tak
aful sector in Iran is comparatively developed in CICA member states.Islamic Financial development and cooperation in CICA member states is mainly concentrated in Islamic countries.However,it has expanded to Non-Islamic Countries.In the future,Islamic finance development and cooperation will play an active role in the construction of the B&R.

日本农村合作金融体系风险防范制度建设的经验与启示

论文基于文献梳理和实地调研,阐明了日本农村合作金融体系风险防范制度建设的经验,并对健全中国农村金融服务体系提出了有针对性的对策建议。研究发现,日本合作金融体系发展历史悠久,其在日本农业从传统社会阶段发展到现代化农业的过程之中,为农村经济的发展提供了充足的资金,推进了乡村全面振兴,具有法律制度健全、服务体系完善、坚持民主管理和封闭性社区服务的特点。其通过建立健全贷款审核制度、农业贷款担保制度、内外部监管制度、同业援助制度和存款保险制度,在调剂资金和平衡风险诸方面发挥了重要作用,不仅强化了农村合作金融体系稳定,还保障了整个系统运作的合规性。建议加强法律法规制度建设,加强监管体制建设,完善内部控制制度,提升成员信用,构建全国性风险防范体系和设立相互援助制度。

“双一流”建设背景下制药工程拔尖创新人才培养探讨——以河南师范大学制药工程专业人才培养为例

“双一流”建设的核心是培养一流拔尖创新人才,提升我国高等教育综合实力和国际竞争力。培养创新型卓越工程拔尖创新人才是新时代人才强国战略的重要组成,是高等教育高质量发展的重要内容。该文以河南师范大学制药工程专业人才培养模式的创新实践成效为例,借鉴世界一流大学卓越工程科技人才协同培养的经验,结合我国工程科技人才培养实际,构建“政产学研金服用”协同育人的制药工程专业人才培养模式;“政产学研金服用”协同育人模式促进了人才培养质量提升,为“双一流”建设高质量发展奠定坚实的人才基础;对实现引领未来我国制药工业变强的创新型卓越工程拔尖创新人才培养模式推广具有重要意义。

国家异质性与跨国金融合作:一个文献综述

作为一个实践前沿的研究领域,国家异质性与跨国金融合作问题正处于研究成果涌现和体系构建的关键阶段。通过对国家异质性与跨国金融合作进行系统的文献综述,梳理该领域的研究现状和进展,归纳国家异质性在金融合作研究中的主要问题和现有研究的不足。基于此,提出未来研究的四个方向:深化理论框架与实证分析、加强多维度异质性影响分析、考虑异质性影响金融合作机制研究和应用跨学科研究方法,为推动有效的国际金融合作和区域经济一体化提供了理论支持和深化研究建议。

加入合作社与农户信贷可得性——基于合作社发展质量的分析

本文在总结和梳理中国合作社发展状况基础上,使用中国乡村振兴调查(CRRS)数据库,分析农户加入合作社对农业正规信贷可得性的影响。实证结果显示,农户入社对农业正规信贷可得性的提升作用相对较低,该研究结论在使用倾向得分匹配法、工具变量法进行内生性处理及其他一系列稳健性检验后依然成立。机制分析表明,合作社可通过提高收入水平、信誉水平及正规信贷偏好,从供求两端改善入社农户农业正规信贷可得性,进一步分析发现,合作社发展质量良莠不齐是导致其助贷效应偏低的重要因素。合作社发展质量主要体现在合作程度与合作绩效两个方面,合作程度较低与合作绩效不足都制约了合作社助贷效应的发挥。此外,实证结果表明,扩大农户农地经营规模、高标准农田建设及数字基础设施建设等外部因素,能够增强合作社的助贷效应。本研究有利于客观认识农业农村实体经济质量对农户融资的制约作用。

数字经济背景下金融硕士专业学位人才培养探索——以江汉大学为例

发展数字经济是把握新一轮科技革命和产业变革新机遇的战略选择,数字技术与传统行业的深度融合不仅推动金融行业的发展,数字化转型成为金融机构不可忽视的趋势,同时也对人才培养提出了全新的要求。剖析数字经济背景下金融人才需求变化,数字经济的发展需要掌握金融科技、具备创新思维和跨界能力、极具风险意识和数据安全意识的金融人才。金融硕士专业学位在人才培养中应注重跨学科、跨专业合作提升学生数字技术能力,通过校企合作提高学生实践能力,借助科教、双创融合培育学生创新能力。