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Lecture N1
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“Essence, functions and the role of finance”
The course “Finance” includes theoretical and practical aspects of use of a finance in economic process.
The subject of financial science - financial relations.
The object of finance is the financial resources- potential resources of the money incomes, accumulations and funds.
The subject of finance is the potential participants of the financial relations- economic agencies from different types of activity, forms of property, levels of management.
Finance emphasizes their material embodiment as target funds of money resources. Funds act as material carriers of financial relations.
Financial resources are formed by the economic subjects and state, with the help of financial methods, the money accumulation and money funds by manufacture, distribution and redistribution of a total public product and national income.
The financial resources can be considered in forms:
Ø Available
Ø Saved
Ø Potential
The financial resources are formed in the centralized and non-centralized order.
The important factor of growth of financial resources is increase of productivity of public work.
| GROSS PUBLIC PRODUCT | |||
| c | v | m | |
| Material costs | Necessary product | Additional product | |
| COSTS | |||
| Amortization deductions | Working capital | Payments in structure of a material costs | National income |
| Deduction in social funds (social tax) | Net income | ||
| Taxes from the population Loans and contributions Voluntary payments | Indirect taxes (VAT, excises, others) | ||
| Payments for natural resources Payments for duties, licenses Admission fees Payment in funds of nature protection | Receipts from foreign trade activities | ||
| Receipts from sale(privatization) of state property | |||
| Receipts from external sources(loans, transfers, grants) |
Scheme 2. The structure of financial resources
Дата публикования: 2014-12-25; Прочитано: 176 | Нарушение авторского права страницы | Мы поможем в написании вашей работы!
