Farmers' professional cooperatives develop in various forms,and with the continuous improvement of development level,social effects have gradually appear.Based on the specific situation of farmers' professiona...Farmers' professional cooperatives develop in various forms,and with the continuous improvement of development level,social effects have gradually appear.Based on the specific situation of farmers' professional cooperatives in Shangqiu City,this paper expounded the development status of farmers' professional cooperatives in Shangqiu City,analyzed and discussed various problems encountered in the development process of farmers' professional cooperatives,and put forward some countermeasures and suggestions,such as establishing and perfecting cooperative rules and regulations,financing from multiple channels,introducing technical talents in various ways,breaking the information asymmetry restriction by various means,and giving full play to government functions,aiming to further promote standardized,large-scale,healthy and sustainable development of farmers' professional cooperatives.展开更多
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 implication...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.展开更多
The article shows that the situation of agricultural cooperatives in the world in general and agricultural cooperatives in Vietnam in particular are facing certain challenges in the context of globalization in the 21s...The article shows that the situation of agricultural cooperatives in the world in general and agricultural cooperatives in Vietnam in particular are facing certain challenges in the context of globalization in the 21st century.The article points out limitations on:the nature,principles of democratic member control and principles of surplus distribution of the International Cooperative Alliance,as well as Vietnamese law in cooperative management.展开更多
文摘Farmers' professional cooperatives develop in various forms,and with the continuous improvement of development level,social effects have gradually appear.Based on the specific situation of farmers' professional cooperatives in Shangqiu City,this paper expounded the development status of farmers' professional cooperatives in Shangqiu City,analyzed and discussed various problems encountered in the development process of farmers' professional cooperatives,and put forward some countermeasures and suggestions,such as establishing and perfecting cooperative rules and regulations,financing from multiple channels,introducing technical talents in various ways,breaking the information asymmetry restriction by various means,and giving full play to government functions,aiming to further promote standardized,large-scale,healthy and sustainable development of farmers' professional cooperatives.
文摘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.
文摘The article shows that the situation of agricultural cooperatives in the world in general and agricultural cooperatives in Vietnam in particular are facing certain challenges in the context of globalization in the 21st century.The article points out limitations on:the nature,principles of democratic member control and principles of surplus distribution of the International Cooperative Alliance,as well as Vietnamese law in cooperative management.