home Investments books The insurance that іnvestitsіyny management - VG Fedorenko

The insurance that іnvestitsіyny management - VG Fedorenko

2.2. FІNANSOVІ ZV'YAZKI MІZH PІDPRIЄMSTVOM powers of I, the I PІDPRIЄMSTVOM powers

In zv'yazkah "Power - pіdpriєmstvo" i "pіdpriєmstvo - Power" Can viokremiti fіnansovі vіdnosini mіzh powers that Reigning pіdpriєmstvami.

For Relief Sistemi opodatkuvannya and takozh rіznih platezhіv i vіdrahuvan of companies to sovereign budget that іnshih tsentralіzovanih fondіv power through svoї fіnansovі organic realіzuє right vlasnostі on zasobi virobnitstva, viluchayuchi of companies have i tsentralіzuyuchi Chastain їh pributku, tobto Power oderzhuє od of companies Costa. Ale at tsomu fіnansovy potіk rіvnі not odnostoronnіy. Pіdpriєmstva takozh mozhut oderzhuvati od powers Costa. Derzhavna fіnansova pіdtrimka of companies zdіysnyuєtsya for Relief directly asignuvan, primіrom, tsentralіzovanih kapіtalnih vkladen i dotatsіy and takozh yak nadannya rіznih ekonomіchnih pіlg (s opodatkuvannya through zvіlnennya od Splat Pevnyi platezhіv). Vіdtak vinikayut rozgaluzhenі fіnansovі flows (Fig. 2.2) in oboh napryamkah. Takі zv'yazki posіdayut Pokey scho chіlne Location ekonomіtsі in Ukraine. Prote in mіru rozderzhavlennya Economy i rozvitku kolektivnoї that privatnoї vlasnostі stink slabshatimut and VZAYEMODIYA powers of companies kolektivnoї i i privatnoї vlasnostі posilyuvatimetsya.

Fig. 2.2. Fіnansovі zv'yazki "Power - Reigning pіdpriєmstvo"

Fіnansovі vіdnosini mіzh powers pіdpriєmstvami i-sovereign forms vlasnostі rіznyatsya kinds penny nadhodzhen i platezhіv. Vzaєmovіdnosini tsogo type skladayutsya vіdpovіdno to ekonomіchnoї rolі powers, funktsієyu yakoї Je stvorennya koshtіv sovereign, respublіkanskogo (Avtonomnoї Respublіki Cream) i mіstsevogo byudzhetіv scho ydut on zadovolennya suspіlnih required. Tsі Costa stvoryuyutsya through їh viluchennya, in nasampered of companies. Tse main channel fіnansovih nadhodzhen to sovereign budget. The I Hoca viluchennya koshtіv of companies in zmenshuє їh іnteres to obsession pributku, derzhavі brought Tse Robit.

Derzhavnі organic zastosovuyut podatkіv system platezhіv, koristuvannya rent for the land orendnoї pay system, obsession chastki pributku for nayavnostі in pіdpriєmstva Chastain vlasnostі scho nalezhit derzhavі.

However zaznachimo scho no power Je deprivation Passive vikonavtsem suspіlnih funktsіy. Won Mauger vikonuvati stosovno-sovereign of companies i pіdpriєmtsіv role of active participant fіnansovih vіdnosin, nadayuchi svoї of order i spryamovuyuchi fіnansovі resources from potrіbnu scope virobnitstva. In tsomu razі nederzhavnі pіdpriєmstva oderzhuyut od Reigning organіv Costa formі have to pay, and takozh Pevnyi asignuvan, dotatsіy, pіlg, kreditіv.

Fіnansova polіtika powers spryamovana not tіlki on zbirannya neobhіdnih suspіlstvu she Reigning structures koshtіv i їh tsіlove vikoristannya on zagalnoderzhavnі sotsіalnі required. Won Mauger Buti zaboronnoyu takozh i obmezhuvalnoyu, carry yelement Primus stvoryuyuchi mezhі in yakih funktsіonuє Collective abo Private pіdpriєmstvo. Otzhe through system zhorstkih fіnansovih sanktsіy power Mauger zmіniti spryamovanіst pіdpriєmnitskoї dіyalnostі abo vzagalі zaboroniti її. So robitsya to whether yakіy rozvinenіy ekonomіchnіy sistemі, practical in kozhnіy kraїnі Square od її suspіlno-polіtichnogo arrange, at zokrema kraїnah s rinkovoyu ekonomіkoyu.

However, the scale of companies in viluchennya koshtіv derzhavnoї yak, so i-sovereign forms vlasnostі th zaboronno-obmezhuvalnі come in potrebuyut pereglyadu that of acceptance of reasonableness poslіdovnih i competent to rіshen osnovі zakonіv. At sorry Pokey scho brought sposterіgati Lots Other. Napriklad, practical postіyno zmіnyuyutsya rates podatkіv, vіdrahuvan, zaprovadzhuyutsya i skasovuyutsya zaboroni.

Main tendentsієyu rozvitku fіnansovih vіdnosin mіzh powers when i pіdpriєmstvami perehodі to rinkovih vіdnosin Got Booty nasampered pragnennya to їh virіvnyuvannya, unіversalіzatsії Square od FORMS vlasnostі, yak stink vikoristovuyut in pіdpriєmnitskіy dіyalnostі. Vodnochase potrіbno vrahovuvati deyakі Elements spetsifіki, osoblivostі podatkіv i platezhіv, scale opodatkuvannya and takozh committing pіdpriєmstvam fіnansovih koshtіv s sovereign budget Especially in protsesі іnvestuvannya of companies prіoritetnih Galuzo national Gospodarstwa.

I Duzhe folding bagato in chomu neviznachenimi zalishayutsya fіnansovі zv'yazki mіzh rіznimi Reigning structures that authorities Reigning rіznih rіvnіv, SSMSC vіdobrazhayut odnochasno rozpodіl i pererozpodіl fіnansovih resursіv Sovereign budget of Ukraine (DD phone reception in Fig. 2.2).

Oskіlki UKRAINE became samostіynoyu powers, the kolishnіy respublіkansky fіnansovy fund Yea, for sutі, її mainly Reigning budget. W looking around at Taku spadkoєmnіst yogo mozhna nazvati great-power respublіkanskim. Krіm of Elements fіnansovoї derzhavnostі viyavlyayutsya i on mіstsevomu rіvnі yak regіonalnі, munіtsipalnі fіnansovі i Fund with resources formі mіstsevih byudzhetіv.

Mіzh tsimi troma Reigning fіnansovimi the nature of the structures i skladayutsya rozpodіlnі that pererozpodіlnі fіnansovі vіdnosini. Ninі stink Nabeul osoblivoї gostroti. Tse zumovleno viokremlennyam s kolishnogo CPCP nezalezhnoї Ukraїnskoї powers, zdobuttyam sovereign th ekonomіchnogo suverenіtetu, pragnennyam Avtonomnoї Respublіki Krim, okremih regіonіv to fіnansovoї samostіynostі and takozh in zv'yazku іz vzaєmnimi fіnansovimi pretenzіyami novih uchasnikіv renovations fіnansovih vіdnosin. Usa Tse poznachaєtsya on vіdnosinah, if i just past about stvorennya rozpodіl fіnansovih resursіv. Vіdbuvayutsya іstotnі zmіni in fіnansovih vіdnosinah i fіnansovіy vladі and takozh zmіnyuєtsya spіvvіdnoshennya fіnansovih rights that obov'yazkіv on vsіh rіvnyah i access in all areas of Economy of Ukraine.

Process fіnansovoї perebudovi in ​​Ukraїnі vіdbuvaєtsya duzhe napruzheno nasampered fact scho on Persha stadіyah perebudovi reformі fіnansovih vіdnosin not pridіlyalosya nalezhnoї uwagi. Vaughn Rukh down todі yak ruh znizu Vgoru Bulo zagalmovano. Do not Bulo natural, pogodzhenogo deleguvannya fіnansovih povnovazhen, їh chіtkoї reglamentatsії s urahuvannyam іnteresіv usіh rіvnіv. Potіm vіdbulosya zvorotne vіdtorgnennya fіnansovih funktsіy od organіv central Ukraine. In rezultatі tsentralіzovanі passed in derzhavnі fіnansovі resources pid vise znizu pererozpodіlyalisya on korist organіv nizhchih rіvnіv center podіlivsya fіnansovimi rights mozhlivostyami i s areas that mіstami areas.

Nalagodzhennya Normal fіnansovih vіdnosin mіzh rіvnyami derzhavnoї fіnansovoї Systems of Ukraine in bagato chomu deposits od nayavnostі that dotrimannya zakonіv Ukraine, podolannya mіstsevimi authorities fіnansovoї bezporadnostі.

Rozglyanemo fіnansovі vіdnosini mіzh pіdpriєmstvami-counterparty-ter scho toil gospodarskі zv'yazki (Fig. 2.3).

In the minds transition to market analysis aktivіzuyutsya fіnansovі vіdnosini mіzh pіdpriєmstvami vsіh forms vlasnostі that vidіv pіdpriєmnitstva scho viplivayut s їh ekonomіchnih vzaєmozv'yazkіv. Sukupnіst fіnansovih, penny rozrahunkіv zumovlena nayavnіstyu gospodarskih dogovorіv, SSMSC reglamentuyut vzaєmnі platіzhnі zobov'yazannya, shtrafnі sanktsії, SPLAT neustoyok torn down for dogovіrnoї distsiplіni, materіalnu vinagorodu for vikonannya Especially vimog.

Krіm of vinikayut novі FORMS fіnansovih vzaєmovіdnosin. So, for the Relief of companies stvorennya Sistemi, zaіnteresovanih in uchastі in gospodarskіy i fіnansovіy dіyalnostі one single, roses

Fig. 2.3. Fіnansovі vіdnosini mіzh pіdpriєmstvami

mivayutsya abo navіt ruynuyutsya vіdomchі partitions. Nasampered tse viyavlyaєtsya at zaprovadzhennі of companies aktsіonernih vlasnostі forms. In tsomu razі pіdpriєmstva, mayuchi tsіnnі Paper the single one, will melt not just sumіzhnikami and zaіnteresovanimi partners. Hoch in the I protsesі virobnitstva i postachan їhnі Interests rіznyatsya, aktsіoneri zdіysnyuyut vzaєmny control obmezhuyuchi manifest egoїzmu odnієї Zi storіn in zv'yazku іz zaіnteresovanіstyu in stabіlnostі second temple kursі spіlnih aktsіy.

In such a system fіnansovomu aspektі oznachaє stvorennya minds vіlnogo transfusion fіnansovogo kapіtalu s the Branch in Galuzo. Spravdі, Yakscho pіdpriєmstva i pіdpriєmtsі samostіyno virіshuyut, Cudi vkladati kapіtal then navіt for nayavnostі tsentralіzovanih Reigning kapіtalovkladen rozmіri іnvestitsіy that ob'єkti їh vkladennya peredusіm viznachaє rinok.

Especially Rozglyanemo type fіnansovih vіdnosin mіzh pіdpriєmstvami and takozh i pіdpriєmstvom mіzh powers, oposeredkovany nayavnіstyu bankіvskoї system. Just past about fіnansovі zv'yazki scho viyavlyayutsya in formі vzaєmovіdnosin of companies bankіv i s drive from kredituvannya protsesі gospodarskoї dіyalnostі that nadannya banks fіnansovo-poserednitskih poslug pіdpriєmstvam. Krіm, banks shaping can Why should i spіvvlasnikami-aktsіonerami of companies, todі їh fіnansovі vzaєmovіdnosini mozhut viniknuti i s drive chastkovogo rozpodіlu net income (pributku).

Fіnansovі flows scho vinikayut in protsesі Becoming i funktsіonuvannya fіnansovih rinkіv de sub'єktami vіdnosin stayut banks bіrzha, pіdpriєmstva i pіdpriєmtsі - carols especial importance. Yakscho rozglyadati banks yak svoєrіdnі "fіnansovі pіdpriєmstva" then opisuvanі fіnansovі vіdnosini pravomіrno vіdnesti to spetsifіchnih vіdnosin mіzh pіdpriєmstvami, organіzatsіyami virobnichoї i nevirobnichoї spheres s one side, i fіnansovimi pіdpriєmstvami - s іnshogo. Until such nalezhat komertsіynі of companies that whether SSMSC INSHI fіnansovo-kreditnі tovaristva, zokrema th strahovі. Yakscho and y vіdnosinah s pіdpriєmstvami bere fate Reigning bank, then at sutі, vinikaє fіnansovy phone reception mіzh pіdpriєmstvami i powers.

Rinkovі vіdnosini potrebuyut gnuchkogo mehanіzmu rіznobіchnogo penny-credit regulyuvannya gospodarskogo turnover Ruhu materіalnih tsіnnostey, fіnansovih potokіv de viznachalnu role vіdіgrayut Elements bankіvskoї system. Glibin i rozmaїtіst fіnansovih zv'yazkіv, penny peremіschen mіzh pіdpriєmstvami (pіdpriєmtsyami) i banks harakterizuyut zrіlіst rinkovih vіdnosin, stupіn Becoming i rozvitku rinkovoї Economy in derzhavі.

Pogliblennya fіnansovih zv'yazkіv i vіdnosin mіzh pіdpriєmstvami i banks vzaєmoproniknennya їh funktsіy in the minds vіlnogo Rinku Je bearing-down vazhelem fіnansovogo vplivu on ekonomіchnі that sotsіalnі processes, zasobom regulyuvannya obіgu trumpery. Company profile bankіvskoї system in ekonomіtsі rinkovogo type dokladnіshe visvіtlimo in the following pіdrozdіlah.

Perehіd to gosprozrahunkovih vіdnosin useredinі of companies translated structural pіdrozdіlіv on Collective pіdryad that INSHI FORMS organіzatsії th Pay pratsі aktivіzuyut vnutrіshnogospodarskі fіnansovі vіdnosini de pіdrozdіl Je samostіynim fіnansovim ob'єktom. Takі vіdnosini naychastіshe pov'yazanі s formuvannyam i rozpodіlom Vlasnyi pributku that pributku strukturnoї odinitsі, pіdrozdіlu, Collective Foundation paid pratsі that іz vstanovlennyam payovoї uchastі skin pratsіvnika in pributku pіdrozdіlu. Takozh vinikayut fіnansovі vіdnosini mіzh structural pіdrozdіlom i pіdpriєmstvom s drive vіdrahuvannya Chastain pributkіv strukturnoї odinitsі on korist usogo pіdpriєmstva. Takі vіdrahuvannya neminuchі, Yakscho pіdpriєmstvo funktsіonuє yak tsіlіsna gospodarska odinitsya s Vlasnyi funds pributkami, vitratami.

Fіnansovі zv'yazki mіzh pіdpriєmstvom i yogo structural pіdrozdіlami (shops, dіlyankami, teams), SSMSC not Je samostіynimi odinitsyami, imposed in Fig. 2.4.

Fig. 2.4. Fіnansovі zv'yazki mіzh pіdpriєmstvom i yogo structural pіdrozdіlami

Such a scheme mozhliva for nayavnostі rozvinenogo vnutrіshnovirobnichogo gosprozrahunku, samofіnansuvannya pіdrozdіlіv, systems vzaєmnih rozrahunkіv, if structural odinitsya oderzhuє i rozpodіlyaє vitorg (Prybutok) od vlasnoї dіyalnostі, tobto peretvoryuєtsya in fіnansovomu planі on svoєrіdne pіdpriєmstvo vseredinі pіdpriєmstva (at budіvnitstvі, primіrom, tse Trust i budіvelno -montazhnі that budіvelnі upravlіnnya). Rozvinenіst vnutrіshnіh fіnansovih vіdnosin mіzh pіdrozdіlami and takozh pіdrozdіlіv іz spіlnoyu admіnіstratsієyu pіdpriєmstva generally produces up neobhіdnostі Keeping Vlasnyi buhgalterskogo oblіku, okremogo rahunku strukturnoї odinitsі (subrahunku). However dotsіlnіst fіnansovogo suverenіtetu pіdrozdіlіv structurally odinits pіdpriєmstva Mauger viyavitisya sumnіvnoyu; at whether Money Does razі here toil іsnuvati rozumnі mezhі.

Fіnansovі zv'yazki mіzh structural pіdrozdіlami pіdpriєmstva i pіdpriєmstvom, adekvatnі zv'yazkam mіzh pіdpriєmstvami abo mіzh pіdpriєmstvom i Power, vmotivovanі deprivation todі, if structural pіdrozdіl Je dosit vіdosoblenoyu virobnicho-ekonomіchnoyu odinitseyu i Yakscho podіl fіnansіv i perehіd to vzaєmnih fіnansovih rozrahunkіv stimulyuyut zbіlshennya dohodіv that pіdvischennya efektivnostі robots.