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.

The Problems and Solutions of Enterprise Financial Management in the Perspective of Digital Economy

From the perspective of the digital economy,enterprise financial management is facing unprecedented challenges and opportunities.Traditional financial management models are no longer suited to current development needs.Fine-tuning financial management is essential to support the modernization of enterprises,guard against operational risks,and promote coordination across the entire value chain for greater economic efficiency.With the help of digital technology,data-driven,highly interconnected,and intelligent decision-making processes are becoming more prominent,profoundly transforming the operational and financial management models of enterprises.This enables financial management to keep pace with modern developments.In light of this,the paper explores the connotations and mechanisms of the digital economy and enterprise financial management,clarifies relevant conceptual characteristics,and identifies problems in financial management under the digital economy.It also offers strategies for optimization and problem-solving,with the aim of providing valuable insights for educators and practitioners.

Research on the Optimization of Enterprise Financial Management under the Financial Sharing Model

With the advancement of globalization and information technology,the financial sharing mode has gradually emerged as a crucial means for enterprises to optimize their financial management.Particularly within the context of economic globalization,informatization,and digital transformation,enterprises find themselves navigating a rapidly evolving market environment by intensifying competition.To enhance efficiency and competitiveness,many enterprises have embraced the financial sharing model to streamline financial management processes,curtail costs,and bolster the execution of corporate strategies.This article aims to dissect the definition and essence of the financial sharing model and its significance in the realm of enterprise financial management.Drawing upon this analysis and aligning with the needs of enterprise financial management,the article proposes ideas for optimizing management practices,aspiring to foster reform and innovation in enterprise financial management while enhancing its level of financial management and ability to respond to financial risks.This contribution seeks to provide valuable insights for practitioners in the field.

Research on Financial Management Issues and Countermeasures in Chinese Higher Education Institutions

With the continuous deepening of educational reform and the rapid development of higher education,as an important battlefield for knowledge dissemination,scientific research innovation,and social services,the financial management level of universities directly affects the efficiency of resource allocation,improvement of teaching quality,and sustainable development ability of the school.However,in the context of rapid expansion and diversified development,financial management in universities faces many challenges and problems.If not solved,it will inevitably negatively impact the management of universities and restrict their development.This article aims to deeply analyze the main problems in current financial management in universities and propose corresponding countermeasures and suggestions,to provide reference for improving the efficiency of financial management in universities.

Exploration of Financial Management Curriculum Reform in Vocational College

As the core course of finance and accounting major,the study of financial management knowledge plays a positive role in promoting students’understanding of the whole financial work and enriching financial knowledge.This paper analyzes the necessity of financial management curriculum reform,from the design ideas,teaching content,teaching mode,and teaching methods of several aspects of vocational college financial management curriculum reform work carried on the preliminary thinking,hoping to improve the teaching quality of this course will be helpful.

Exploring the Application of Refined Management in University Financial Management

The refined management of university finances primarily involves optimizing management methods and continuously improving financial management levels.This process helps enhance fund utilization efficiency,optimize resource allocation,ensure the rational use of educational funds,and provide solid financial support for the development of teaching,research,and other university undertakings.This paper explores the application of refined management in university financial management.

Innovative Strategies for Financial Investment Management Strategies of Enterprises in the New Era

With the in-depth development of economic globalization and the continuous emergence of new technologies,the importance of enterprise financial investment management strategy is becoming more and more prominent.The traditional financial investment management strategy can no longer meet the needs of enterprises in the new era and needs to be innovated with the times.For enterprises,the effectiveness and scientificity of financial investment management strategy will directly affect the competitiveness and long-term development of enterprises.Therefore,this study chooses the innovation based on the financial investment management strategy of enterprises in the new era as the research theme,aiming at exploring the innovative strategy to adapt to the needs of enterprises in the new era.

The New Financial Management Measure In Forestry Industry

The Private Finance Initiative has provided the framework for the completion of a large number of capital projects managed by the public sector bodies. It secures value for money in the use of public resource and achieves a genuine transfer of risk to the private sector. PFI project shows a lot of benefits for the UK, Chinese Government also would like o use it to improve the public infrastructure.

The challenges that head nurses confront on financial management today:A qualitative study

Aim: To explore challenges that Chinese head nurses confront on financial management from the perspective of different levels of nursing and non-nursing managers and to provide contemporary nurse managers with suitable supports.Methods: Eighteen nursing leaders in different levels were divided into two groups: Junior Leadership Group (head nurses) and Senior Leadership Group (nurse coordinator, nurse executive, and vice-president of the hospital). All the subjects were invited to participate in a semi-structured interview. The interviews were audio-taped and transcribed, and data were analyzed using a comparative content approach. Results: The four following challenges that head nurses confront on financial management practice were identified from the research findings: 1) lack of intrinsic motivation;2) insufficient training and edu-cation on financial management and nursing economics;3) desires for cross-uniting communication and cooperation;4) insufficient reference managerial tool. Conclusions: The confusion confronted by head nurses in Changsha include three aspects: managerial roles, managerial training, and managerial tools. Cooperative management model, evidence-based management training, and data-driven tools will contribute to improving the financial management capacity of nurse managers.

Impacts and Adaptation: From the Points of View of Financial Management System in Enterprise Groups

The integration of international economy dominated wi th the financial market leads to fierce competition. This requires firms impleme nt modern corporate financial mechanism. From the view of the current situation of financial management in China, we demonstrates the differences in financial m anagement between Chinese enterprises and international companies by describing detailed case studies of typical large enterprises in China. To transform the enterprise management mechanism, the enterprise financial m echanism must be transformed accordingly. The basic ideas for its transformation and establishment include: 1. Changing the managerial ideology, that is, completing the ideological chan ge from the management of goods to the management of capital; 2. Establishing a scientific organizational mechanism for financial managemen t; 3. Establishing a mechanism for scientific management, supervision and assess ment; 4. Training high-level financial management personnel with modern management knowledge; 5. Dividing promotion center, distribution center, cost center and profit cen ter in financial division. In view of the above basic ideas and basic principles for the transformation and establishment of enterprise financial mechanism, we found that: the basic conte nt that needs transformation in the theory of China’s traditional enterprise fin ancial mechanism should include the content of finance main body, the content of financial objectives, the content of financial organizational structure and the content of environment for financial management. At the same time the following theories should be introduced, particularly the theories of capital time value, of risk in finance management and risk management, of the capital cost and capi tal structure, so as to establish a basic theoretical framework for the modern e nterprise financial mechanism. Based on the analyses, this paper discusses the impacts of economic globaliz ation to Chinese large enterprises and their financial management systems. From the current situation of Chinese companies’ financial management, this paper dem onstrates the adaptations to the differences in financial management of Chin ese enterprises with case study.

Financial Effectiveness of Greek Municipalities： An Empirical Investigation

Municipalities are autonomous economic and administrative entities, with common actions and responsibilities. Moreover, all Municipalities are quite different considering specific characteristics, such as geographic, demographic, and economic. The aim of this research is to separate the entire sample of Municipalities in Greece into categories, based on the effectiveness of financial management and financial performance into effective and ineffective ones. For the separation of the sample into groups, cluster analysis was preferred. For this reason, three variables were used： the lending capacity of the Municipality, flexibility in making non-investment costs, and flexibility in investment spending. These three variables were considered to be the key dimensions of effectiveness in financial management and therefore their use, representatively describes the effectiveness of Greek Municipalities. Thus, this paper presents the literature review of the financial effectiveness of Municipalities and the methodology of an empirical research through structured questionnaire that was sent to the entire population of Greek Municipalities, characterized in this way with considerable heterogeneity. In this way, it investigates the views of Mayors in the two categories of Municipalities （effective and non effective financial management and financial performance） as regards： （a） the biggest problems faced by the citizens in their Municipality, and （b） the biggest personnel problems faced by their Municipality. Concluding, the prioritization of both problems seems to be the same for both groups of Municipalities. The frequency of responses differs slightly and differences are not so large that financial performance can be considered to affect respondents＇ opinions.

Ethics and the Financial and Budgetary Discipline in the Ministry of Defence

This article deals with the relation between ethics and financial and budgetary discipline during economic and social recession in the Czech Republic. We find causes of economic and social recession in the Czech Republic in the loss of democratic and human values. Czech Republic was ranked the 57th place in the Corruption Perceptions index 2013 out of the 177 countries assessed, which is the same result achieved by Bahrain, Croatia, and Namibia. Among the 31 European Union （EU） member states and Norway, Switzerland, and Iceland, the Czech Republic is on the 25th site. Market as well as public sector and public finances should follow unwritten rules of ethics and ethical behavior. Such rules should be followed especially by politicians, officials, soldiers, and businessmen. Do we need ethics in present time？ How is the role of the code of ethics in increasing financial and budgetary discipline in the defence sector？ Is it possible to measure efficiency of the code of ethics for financial and budgetary discipline？ We explain the importance of codes of ethics and formulate essential elements that each code of ethics must contain. Next, we deal with the main rules of both financial and budgetary disciplines. Furthermore, this article offers a comparison of several codes of ethics and describes the main problems in our implementation. In the end, we introduce our draft of Code of Ethics for Economic Service Officer in the Ministry of Defence and talk about possible influences of these codes on the quality of employee＇s performance.

Financial Effectiveness and Areas of Improvement in Greek Municipalities

The aim of this research is to separate the entire sample of Municipalities in Greece into categories, based on the effectiveness of financial management and financial performance into effective and ineffective ones. In this study, it investigated the existence of differences between the characteristics of these two categories. The main objective is to investigate the influence of financial effectiveness regarding those areas falling under state jurisdiction with the greatest room for improvement. Specifically, in Municipalities with ineffective financial management, local employment was notably considered to be the area with the greatest margin for improvement. Additionally, 21% of mayors of Municipalities with effective fmancial management consider that the state area of responsibility with the greatest capacity for improvement is that of attracting private investment. Moreover, the influence of financial effectiveness regarding the areas of competence of Greek Municipalities with the greatest room for improvement has a similar pattern. According to responses from mayors in Municipalities with ineffective fmancial administration, the areas of competence with the greatest room for improvement are provision and maintenance of infrastructure （23% of responses） and attraction of private investment （19% of responses）. Accordingly, responses from mayors in Municipalities with the highest financial performance indicate that the areas of competence with the greatest room for improvement are provision and maintenance of infrastructure （21% of responses） and attraction of private investment （20% of responses）.

Analysis on Development of Rural Financial Management Informationization

With the constant development of China's economy,rural financial management information gradually plays a major role in China's economic development. This paper mainly studied related management information of accounting information system and main characteristics of rural management. On the basis of analysis,it came up with pertinent recommendations,including improving software for financial informationization,improving the quality of rural financial personnel,strengthening government support for rural financial management informationization,and enhancing popularization of accounting computerized software.

Financial Management and Control and Internal Audit System in the Public Sector in BiH

The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial control(PIFC)system into traditional public resources management models.This area is one of the reform areas in which Bosnia and Herzegovina(BiH)is obliged to harmonize the legislative framework and practice with the good practices and regulations recommended by the European Commission.The establishment and development of the PIFC are also an obligation of Bosnia and Herzegovina established by the Stabilization and Association Agreement between the European Community and the member states,of the one part,and Bosnia and Herzegovina,of the other part.The public internal financial control(PIFC)system focuses on enhancing transparency,financial discipline,and dedicated use of public resources,that is,transparent,economical,efficient,and effective management of public resources,and control of the use of those resources.The topic of this paper is“financial management and control in the public sector”where the aim is to show,through the conducted theoretical research,the level of achievement of the establishment of this system in public sector institutions in BiH.The European Union wants to direct all potential member countries towards development of internal controls in the use of their own resources,but also to create a control environment that would ensure the dedicated use of EU funds.In Bosnia and Herzegovina,there is no single legal framework in terms of a single law governing public internal financial controls.The contents of the applicable legal provisions at all three levels(BiH,FBiH,and Republic of Srpska[RS])are largely congruent thanks to the Coordination Committee of Central Harmonization Units(CHJs)in Bosnia and Herzegovina,through which the harmonization of regulations and practices in the development of public internal financial controls is ensured.

Separating Municipalities Regarding Their Financial Performance Evidence From Greece

Municipalities are autonomous economic and administrative entities, with common actions and responsibilities. Additionally, all Municipalities are quite different considering specific characteristics, such as geographic, demographic, and economic. The aim of this research is to separate the entire sample of Municipalities in Greece into categories, based on the effectiveness of financial management and financial performance into effective and ineffective ones. This investigation is substantial because it is very interesting in-depth observation of current situation of the financial management capabilities of Municipalities, and additionally because it is crucial to extract the differences in specific characteristics between economical efficient and inefficient Municipalities. For the separation of the sample into groups, cluster analysis was preferred. For this reason, three variables were used： the lending capacity of the municipality, flexibility in making non-investment costs, and flexibility in investment spending. These three variables were considered to be the key dimensions of effectiveness in financial management and therefore their use, representatively describes the effectiveness or not of Greek Municipalities. In this study, it investigated the existence of differences between the characteristics of these two categories. The features are ＂how Municipalities are working with specialist consultants＂ and ＂how Municipalities are using modem technologies＂. The main objective is to investigate the influence of these two characteristics in the efficiency of managing financial resources.

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.

On the optimization of financial management of small and medium sized enterprises

financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of small and medium-sized enterprises has a lot of problems. This paper analyzes the small and medium-sized enterprise financial management problems, and puts forward the optimize the financial management. and suggestions to

Teachers＇ teaching innovation abilities in financial management courses

Teachers＇ teaching innovation abilities in financial management courses are very important to train the major of financial management undergraduate students＇ innovation sense, spirits and abilities. This paper firstly explores the structure of teaching innovation abilities, characteristics of creative teachers. Secondly, combined with teaching practice, this paper inquires into how to explore students＇ innovative abilities, how to teach differently according to different students, and how to guide correctly. Finally, from the perspective of department and office environments, continuing education and teachers＇ self-questioning, this paper probes into how to train professional teachers＇ teaching innovation abilities in financial management courses.

The existing problems and countermeasures of financial management in small and medium enterprises

The small and medium enterprises have important status in national economy, and play loudly functions to Chinese economic development with social stability. But the deficiency of the financial administration of small and medium enterprises is the main obstacle for their further development. This text analyzes the current situation and existing problems of financial administration in small and medium enterprises, puts forward the countermeasures of improving the financial administration of small and medium enterprises.