INTRODUCTION. The course “Finance” takes the important place in the system of economic discipline

The course “Finance” takes the important place in the system of economic discipline.

The object of this discipline is the financial resources- potential resources of the money incomes, accumulations and funds.

The subjects of Finance are the participants of the mentioned relations- economic agencies, patterns of ownership, levels of management: economic, commercial, state, public and other structures, bodies, households.

In a Finance science the basic method of knowledge – dialectically- historical is used. The phenomena, processes, facts are considered in interrelation, interaction, in constant movement, and development; the historical approach assumes the account of the last experience accrued knowledge, used of approved, settled forms and methods of the financial relation. The common methods of scientific knowledge are used: method of theoretical research (ascention from abstract to concrete and return movement), empirical(supervision, comparison, measurement) and theoretical approaches(abstracting, analysis and synthesis, induction and deduction and others).

Use of named methods, ways of study of discipline is necessary, because the phenomena, processes in economy interconnected, bound, are at times inconsistent, differently directed. At study of discipline for the characteristic of concepts, categories, subcategories, processes borders of their distribution and the orientations principles of action, criterion of classifications are determined, the functions and sub-functions are proved.

The dynamism, use of the developed forms and methods of economy, including financial mechanism, methods of regulation is inherent in the market relation.