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.

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.

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.

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。

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。

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。

金融集聚、产学研合作与新质生产力

基于2013—2022年中国30个省(区、市)面板数据,以劳动者、劳动资料、劳动对象三个维度构建区域新质生产力评价指标体系,运用熵权-TOPSIS法测算区域新质生产力发展水平,并通过双向固定效应模型和中介效应模型分析金融集聚、产学研合作与新质生产力三者之间的互动关系。结果显示:金融集聚可促进新质生产力提升,且表现出区域异质性特征;产学研合作在金融集聚对新质生产力的影响过程中起到部分中介作用。基于此,应加强金融集聚建设,加快产学研合作标准化、网络化,为支持区域新质生产力发展提供决策参考。

产融合作与企业投资效率——基于试点城市的准自然实验

推进产融合作是我国引导金融支持实体经济的重要举措,对其效果与作用机理的剖析颇具意义。为检验金融部门的支持是否有助于提高实体经济的资源配置效率,本文利用“国家产融合作试点城市”的设立构建准自然实验,考察了产融合作对企业投资效率的影响。研究发现,产融合作引导金融部门支持实体经济,提升了企业投资效率。在影响机制方面,针对投资不足企业,产融合作增大了企业外部融资规模,从而缓解了投资不足;针对投资过度企业,产融合作则抑制了企业外部融资,从而减轻了过度投资。同时,企业融资约束越严重、信息不对称问题越突出,产融合作改善企业投资效率的作用越明显。进一步研究发现,企业成长性越高,产融合作减轻投资不足的作用越明显;企业成长性越低,则产融合作抑制过度投资的作用越显著。从经济后果来看,产融合作对企业投资效率的改善提高了企业价值。在深化金融供给侧结构性改革背景下,本文为理解产融合作优化资源配置的作用提供了新证据,对于完善产融合作试点工作以引导金融更好地服务于实体经济具有启示意义。

新质生产力助推黑龙江省对俄金融合作优化路径探析

2023年9月,习近平总书记在黑龙江省考察时提出的新质生产力这一概念为黑龙江省对俄金融合作再次指明了努力的方向。黑龙江省作为对俄金融合作的“先锋队”,具有中俄两国政治、经济、文化协同发展的现实基础,在新质生产力的助推下,黑龙江省对俄金融合作的优化路径应从健全黑龙江省对俄企业金融服务供需机制,优化产业集群先导区质量,建立并优化金融信息平台三个角度重点加强,以期将新质生产力的科学指导思想贯穿于黑龙江省对俄金融合作的优化路径中。

协同治理视角下海洋灾害经济损失的影响分析

协同治理机制是强调政府内部各主体间及政府与非政府等多元主体间基于利益共同体需要,彼此间建立信赖的关系,达到协作治理优势的公共管理过程。提升政府间跨部门协同治理能力是完善国家风暴潮灾害治理体系和实现灾害治理能力现代化的重要举措,也是政府完善公共管理的趋势所在。本文依托国家相关公报成果,在海洋公共管理范围内选择海洋灾害中最具特点的风暴潮灾害这一特定灾种作为研究,并选取受风暴潮灾害影响较大的浙江省作为研究区域,根据浙江省以往重大风暴潮灾害案例主体情况,分析各相关主体应对风暴潮灾害的具体措施,探索参与应对主体的现状及主体之间的协作问题,找出造成该问题的原因,进一步研究并提出应对主体间协同治理的对策和建议,以期为进一步开展我国沿海地区风暴潮灾害防灾减灾应急管理提供思路,提高多元主体对风暴潮灾害应急管理工作的认识。

数字普惠金融对农村家庭生活质量的影响研究

以马斯洛需求层次理论为指导,建立主客观相结合的生活质量评价指标体系,分析数字普惠金融对我国农村家庭生活质量的影响及农民合作社的中介作用。研究发现,数字普惠金融能显著提高农村居民家庭生活质量,其三个子维度也具有显著正向效应,其中数字化程度效应最明显。异质性分析发现,数字普惠金融对农村家庭生活质量的提高效应呈“U”型,且对家庭负担较重的农村家庭生活质量提高效应更强。作用机制分析发现,数字普惠金融能够通过优化农民合作社经营方式、提升合作社经营质量提高农村家庭生活质量,且优化经营方式的作用更明显。提出进一步发展数字普惠金融,鼓励农民合作社开展实体加工、电子商务、休闲农业和乡村旅游等业务,完善农民合作社利益分配制度等建议。

金融改革对中国与上合组织其他成员国双边贸易的影响研究

基于利用熵权法构造的相对金融改革指数和2002—2022年中国与上海合作组织其他成员国双边贸易的面板数据,建立扩展的引力模型,实证分析了金融改革对中国与上海合作组织其他成员国双边贸易的影响。基准回归结果显示:金融改革会显著促进中国与上海合作组织其他成员国的进口贸易和出口贸易,相对金融改革指数每提升1%,中国对上海合作组织其他成员国的进口贸易额提升约0.672%,出口贸易额提升约0.576%。此外,中国相对上海合作组织其他成员国的贸易自由度越高,越有利于双方进出口贸易的发展,上海合作组织各成员国人均GDP的提升会促进中国对其他成员国的进口和出口。