Scientific works within the theories of finances and credit, based on the specs from the research object, are characterised to become many-sided and lots of-leveled.

The phrase totality from the economical relations created while formation, distribution and use of finances, as money sources is broadly spread. For instance, in “the overall theory of finances” there’s two definitions of finances:

1)”…Finances reflect economical relations, formation from the funds of cash sources, while distribution and redistribution of national receipts based on the distribution and usage”. This definition is offered relatively towards the conditions of Capitalism, when cash-commodity relations gain universal character

2)”Finances represent the development of centralized ad decentralized money sources, economical relations relatively using the distribution and usage, which serve for fulfillment from the condition functions and obligations as well as provision from the conditions from the widened further production”. This definition is introduced without showing the atmosphere of their action. We share partially such explanation of finances and think expedient to create some specs.

First, finances overcome the bounds of distribution and redistribution service from the national earnings, though it’s a fundamental first step toward finances. Also, formation and use of the depreciation fund the a part of financial domain, belongs to not the distribution and redistribution from the national earnings (of recently created value throughout a year), but towards the distribution of already developed value.

This latest first seems to take part in worth of primary industrial funds, later it’s gone to live in the price cost of the ready product (that’s towards the value too) after its realization, which is set the depression fund. Its source is taken into consideration before hands like a depression kind within the consistence from the ready products cost cost.

Second, primary objective of finances is a lot wider then “fulfillment from the condition functions and obligations and provision of conditions for that widened further production”. Finances exist around the condition level as well as on the manufactures and branches’ level too, as well as in such conditions, once the most area of the manufactures aren’t condition.

V. M. Rodionova includes a different position relating to this subject: “real formation from the financial sources begins around the stage of distribution, once the value is recognized and concrete economical types of the recognized value are separated in the consistence from the profit”. V. M. Rodionova bakes an accent of finances, as disbursing relations, when D. S. Moliakov underlines industrial first step toward finances. Though each of them give quite substantiate discussion of finances, like a system of formation, distribution and use of the funds of cash sources, which comes from the following meaning of the finances: “financial cash relations, which forms while distribution and redistribution from the partial worth of the nation’s wealth and total social product, is expounded using the subjects from the economy and formation and use of the condition cash incomes and savings within the widened further production, within the material stimulation from the workers for satisfaction from the society social along with other demands”.

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