Procédures comptables et d’audit des groupes d’entraide (SHG) dans le cadre du programme NRLM

Procédures comptables et d’audit des groupes d’entraide (SHG) dans le cadre du programme NRLM

Bappaditya Biswas / Sankar Das

100,21 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
ISBN:
9786630462173
100,21 €
IVA incluido
Disponible

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Sobre IBD

En Inde, les groupes d’entraide trouvent leur origine dans l’association Self-Empower Women Association (SEWA), fondée en 1972 par Ella Bhatt dans le but d’augmenter les revenus des travailleuses à faibles revenus et indépendantes.Dans le cadre du projet SHG Bank Linkage Project (SBLP), la NABARD et la Banque centrale indienne ont autorisé les groupes d’entraide à ouvrir des comptes d’épargne dans des banques. Cette étude a donné un aperçu des pratiques comptables ainsi que des procédures d’audit suivies par les groupes d’entraide au Bengale-Occidental. Les conclusions de l’étude formulent des recommandations stratégiques destinées à ces groupes afin de garantir la transparence de leurs livres comptables et d’assurer un meilleur fonctionnement de leurs activités au Bengale-Occidental.

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