Scientific works in the theories of finances and credit, according to the specification of the research object, are characterized to be many-sided and many-leveled.
The meaning of totality of the economical relations formed along the way of formation, distribution and usage of finances, as money sources is widely spread. Like, in “the overall theory of finances” you can find two definitions of finances:
1) “…Finances reflect economical http://pfphermes.pl/ relations, formation of the funds of money sources, in the act of distribution and redistribution of national receipts in line with the distribution and usage “.This definition is given relatively to the conditions of Capitalism, when cash-commodity relations gain universal character;
2) “Finances represent the formation of centralized ad decentralized money sources, economical relations relatively with the distribution and usage, which serve for fulfillment of the state functions and obligations and also provision of the conditions of the widened further production “.This definition is brought without showing the environment of its action. We share partly such explanation of finances and think expedient to create some specification.
First, finances overcome the bounds of distribution and redistribution service of the national income, although it is a basic foundation of finances. Also, formation and usage of the depreciation fund that will be the section of financial domain, belongs not to the distribution and redistribution of the national income (of newly formed value within a year), but to the distribution of already developed value.
This latest first is apparently a part of value of main industrial funds, later it’s moved to the cost price of a ready product (that is always to the worth too) and after its realization, and it’s set the depression fund. Its source is taken into consideration before hand as a depression kind in the consistence of the ready products cost price.
Second, absolute goal of finances is much wider then “fulfillment of their state functions and obligations and provision of conditions for the widened further production “.Finances exist on the state level and also on the manufactures and branches’level too, and in such conditions, when the absolute most part of the manufactures are not state.
V. M. Rodionova has a different position relating to this subject: “real formation of the financial resources begins on the stage of distribution, when the worthiness is realized and concrete economical forms of the realized value are separated from the consistence of the profit “.V. M. Rodionova makes an accent of finances, as distributing relations, when D. S. Moliakov underlines industrial foundation of finances. Though both of them give quite substantiate discussion of finances, as a method of formation, distribution and usage of the funds of money sources, that comes from the following definition of the finances: “financial cash relations, which forms along the way of distribution and redistribution of the partial value of the national wealth and total social product, is related with the subjects of the economy and formation and usage of their state cash incomes and savings in the widened further production, in the material stimulation of the workers for satisfaction of the society social and other requests “.