This paper empirically studies the relationship among inclusive finance, industrial structure upgrading and farmers’ income, using the panel data of 28 provinces in China from 2006 to 2016.The research finds that inclusive finance can significantly promote the increase of farmers’ income. Moreover, the Upgrading of Industry Structure (UIS) is the intermediary mechanism of inclusive finance to promote the increase of farmers’ income, and this intermediary mechanism is heterogeneous among farmers with different income levels. Finally, the promotion effect of the UIS on farmers’ income is affected by the threshold effect of inclusive finance. Compared with the development level of low inclusive finance, the promotion effect of the UIS on farmers’ income is stronger under the development level of high inclusive finance. According to the results of empirical analysis, we suggest that the development strategy of inclusive finance should aim at the industrial development in rural areas, promote the organic connection between farmers and modern agricultural industry, and drive farmers to increase their income through the transformation and upgrading of rural industries.

In the course of China's comprehensive promotion of economic construction and increasing level of economic globalization, the pressure of competition for enterprises has been gradually increasing. However, the problems facing the enterprises in development should not be overlooked. In order to better meet the needs of business management activities and promote the sustainable development of enterprises, enterprises must proceed from reality, effectively integrate the modern management of enterprises and information technology, and gradually establish a sound management accounting based internal reporting system to enhance the level of internal management of enterprises for the internal management activities to provide an effective basis for the guidance.

Based on the panel data of 30 provinces in China from 2006 to 2019, this paper measures the coupling coordination degree of financial inclusion and agricultural green total factor productivity (AGTFP), and uses Dagum Gini coefficient and spatial feature analysis method to study the regional difference and spatial agglomeration state of coupling coordination degree. On this basis, it further discusses the impact of the improvement of the coupling co scheduling of financial inclusion and AGTFP on the urban-rural income gap. The results show that the overall level of financial inclusion and AGTFP is low, but both show a slow upward trend, and the degree of coupling and coordination between the two continues to improve, which has developed from the very low coordination stage to the primary coordination stage. The two show the characteristics of alternating changes of the relative lag of AGTFP and the relative lag of financial inclusion. At present, the main performance is the relative lag of financial inclusion. There are great regional differences in the coupling coordination degree of financial inclusion and AGTFP, but this regional difference is gradually narrowing; And its spatial pattern presents the characteristics of global positive autocorrelation and local spatial pattern evolution. Further discussion found that the improvement of the coupling and co scheduling of financial inclusion and AGTFP is conducive to narrowing the income gap between urban and rural areas. Therefore, in order to realize the sustainable development of agriculture, it is suggested to coordinate the relationship between financial inclusion and AGTFP.

In the course of China's comprehensive promotion of economic construction and increasing level of economic globalization, the pressure of competition for enterprises has been gradually increasing. However, the problems facing the enterprises in development should not be overlooked. In order to better meet the needs of business management activities and promote the sustainable development of enterprises, enterprises must proceed from reality, effectively integrate the modern management of enterprises and information technology, and gradually establish a sound management accounting based internal reporting system to enhance the level of internal management of enterprises for the internal management activities to provide an effective basis for the guidance.