The present study is intended as a proposal for sustainable solutions to the problems that microfinance institutions are currently facing in their development, as effective tools for prudential management and smooth functioning in financial services for beneficiaries. The question that arises is the rapid acceleration of MFIs that open doors every day and face operational and managerial difficulties due to a lack of information on the evolution of financial statements, which is the major problem for the MFIs. efficiency in the administrative organization and financial management of microfinance institutions. At the end of our investigations, it appears that the 3 cooperatives are chargeable accumulated operating losses having made negative their own funds because of the charges; 54,4% related to the tax and tax for 19%.

This article examines the difficulties of monetary policy in the context of the Democratic Republic of Congo influenced by extensive dollarization in the banking system and institutional weakness. The primordial objective devolve to every government within a given community is to ensure the social welfare of its people. To achieve this goal, governments should develop their monetary policy. One of these is actually a setting of several policies (monetary, fiscal, agricultural ....) all these can be Combined in order to achieve a number of ultimate objectives namely the economic growth, price stability, full employment and external balance whose achievement entrusted to the welfare of the population. In this context, the monetary policy's role is to provide to the real sector the quantity of money necessary for the expansion of the economic activities without generating inflationary or deflationary situations. Indeed, the failure of fiscal policy in the DRC is explained by the tax evasion issues, failure of public finance, and under-evaluation of the tax base. Regarding the monetary policy, its failure is due to the dominance of fiscal policy on monetary policy to the extent that the government of our country remains faithful to financing the budget deficit by the advances from the BCC without any concern of stabilizing the prices.

In this article we describe the agricultural financing by financial institutions in order to ensure the lives of farmers in rural areas. The financing of the agricultural sector followed different trends from the 2nd century to today. The first financial aid for farmers came from the States which were to intervene to support the sector according to the Keynesian principle. The states supported agriculture through credit institutions such as agricultural and development banks of traditional financial system. Indeed, agriculture is a major economic sector in developing countries. Three out of four poor people live in rural areas and most of them depend on agriculture. Agriculture for Development, Development Report in the world, World Bank, 2008 Since some time, some MFIs are based in rural areas to support the agricultural sector through agricultural credit, sometimes not well understood and disapproved by the rural population. Although the agricultural credit is an indispensable means for promoting agriculture and rural development, this situation is a source of reluctance and demotivation for MFIs because over 90% of loans granted by MFIs are oriented to trade business forgetting the agricultural sector which is principal in rural areas.