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Finance and Statistics - A. Kovalev

Recommended by the Ministry of Education of the Russian Federation as a textbook for students of economic directions and specialties of higher educational institutions

Moscow

" Finance and Statistics "

2005

THE AUTHORS:

A.M. Kovaleva , Honored Worker of Higher School of the Russian Federation, Dr. Econ. sciences, prof. (Ch. 5.12);

N.P. Barannikova, Cand. econ Sciences, Assoc. (Chapter 1 §1.2, Chapter 2 §2.1, Chapter 3);

V.D. Bogachev, Cand. econ Sciences, Assoc. (Ch. 7);

L.A. Burmistrova, Cand. econ Sciences, Assoc. (Ch. 2 §2.4);

A.A. Volodin, Dr. Econ. sciences, prof. (ch. 4, ch. 10 §10.1);

Ss Golubev Dr Econ. sciences, prof. (ch. 13);

A.N. Zhilkina, Cand. econ Sciences, Assoc. (Ch. 11);

Mv Karp, Cand. econ Sciences, Assoc. (Ch. 6);

OM Mahalnna, Cand. econ Sciences, Assoc. (Ch. 2 §2.3);

NF, Samsonov, Dr. Econ. sciences, prof. (Ch. 2 §2.2, Ch. 10 §10.2);

N.I. Strokova, Dr. econ Sciences, Assoc. (ch. 1 §1.1, ch. 3);

L.V. Tokui, Ph.D. econ Sciences, Assoc. (Ch. 2 §2.4, 2.5);

EAT. Shebalin, Dr. Econ. sciences, prof. (Ch. 8, 9).

REVIEWERS:

Department of "Money, Credit, Banks" of the Institute of financial and social policy of the Finance Academy under the Government of the Russian Federation

Doctor of Economics, Professor V. V. Ilyin



CONTENT


1. ESSENCE AND FUNCTIONS OF THE RUSSIAN FEDERATION FINANCE
1.1 STAGES OF DEVELOPMENT OF FINANCE IN RUSSIA
1.2 FUNCTIONS OF FINANCE
2. FINANCIAL SYSTEM
2.1 FORMATION OF THE FINANCIAL SYSTEM
2.2 BUDGET AND BUDGETARY DEVICE
2.3 EXTRABUDGET FUNDS
Mandatory Medical Insurance Fund
2.4 ORGANIZATION, FUNCTIONS AND TYPES OF INSURANCE
Social insurance
2.5 STOCK MARKET AS A PART OF THE FINANCIAL SYSTEM
3. MANAGEMENT OF PUBLIC DEBT
3.1 ESSENCE AND IMPORTANCE OF PUBLIC DEBT
3.2 GOVERNMENT SECURITIES AS A TOOL OF PUBLIC DEBT MANAGEMENT
3.3 CHARACTERISTIC OF SEPARATE TYPES OF GOVERNMENT SECURITIES
State Savings Bonds
4. FINANCE OF ENTERPRISES
4.1 FINANCIAL RELATIONS OF ENTERPRISES
4.2 CASH FUNDS OF ENTERPRISES
4.3 MONEY FLOWS MANAGEMENT
5. PROFIT OF THE ENTERPRISE. ITS PLANNING AND DISTRIBUTION
5.1 ROLE OF PROFIT IN THE CONDITIONS OF ENTREPRENEURSHIP DEVELOPMENT
5.2 FACTORS INFLUENCING THE AMOUNT OF PROFIT
5.3 COMPOSITION OF GROSS PROFIT OF THE ENTERPRISE
5.4 DETERMINATION OF THE PLANNED PROFIT - THE ORIGINAL MOMENT OF BUSINESS ACTIVITIES
Calculation of the base profitability
5.5 DISTRIBUTION OF PROFIT IN THE CONDITIONS OF THE MODERN SYSTEM OF TAXATION
5.6 The value of net profit remaining at the disposal of the enterprise
6. TAXATION OF ENTERPRISES
6.1 TAXATION SYSTEM IN THE RUSSIAN FEDERATIONS
6.2 SOCIO-ECONOMIC ESSENCE OF TAXES
6.3 TAX ON ADDED COST
6.4 ACCISSES
6.5 Corporate income tax
6.6 TAX ON THE PROPERTY OF THE ENTERPRISES OF THE RUSSIAN FEDERATION
6.7 OTHER TAXES PAID BY ENTERPRISES
6.8 SIMPLIFIED SYSTEM FOR THE TAXATION OF SMALL ENTREPRENEURSHIP ENTITIES
7. FINANCIAL PROBLEMS OF FORMATION AND USE OF WORKING CAPACITIES OF ENTERPRISES
7.1 the Economic essence of the working capital of enterprises
7.2 ORGANIZATION OF FUNDS OF ENTERPRISES
7.3 Determination of the needs of enterprises in working capital
7.4 Sources of working capital
7.5 Efficiency of using current assets
8 INVESTMENT POLICY OF ENTERPRISES
8.1 PRINCIPLES OF IMPLEMENTATION OF INVESTMENT ACTIVITIES
8.2 SOURCES AND INVESTMENT METHODS
8.3 THE ROLE OF A BUSINESS PLAN IN ASSESSING INVESTMENT PROJECTS
9. FINANCIAL ASPECT OF MAKING A BUSINESS PLAN
9.1 CONCEPT OF BUSINESS PLAN, SCOPE OF ITS APPLICATION AND DEVELOPMENT CONDITIONS
9.2 FINANCIAL ASPECTS OF DEVELOPMENT OF THE SECTIONS OF BUSINESS PLAN OF THE ENTERPRISE
PROGRAM OF WORK ON THE DEVELOPMENT AND IMPLEMENTATION OF A BUSINESS PLAN
10. FINANCIAL PROBLEMS OF FAILURE (BANKRUPTCY) OF ENTERPRISES
10.1 Financial causes and insolvency of enterprises
10.2 DIRECTIONS OF FINANCIAL HEALTH OF THE ENTERPRISE
11. FINANCIAL ANALYSIS AND FINANCIAL STRATEGY OF THE ENTERPRISE
11.1 FINANCIAL ANALYSIS AT THE ENTERPRISE
The coefficients of the financial results of the company
Asset balance analysis
Analysis of financial ratios
11.2 FINANCIAL STRATEGY OF THE ENTERPRISE
12 FEATURES OF FINANCES OF A JOINT STOCK COMPANY
12.1 PRINCIPLES OF ESTABLISHMENT AND ACTIVITY OF A JOINT STOCK COMPANY, ROLE OF FINANCE
12.2 CAPITAL, PROFIT AND FUNDS OF THE JOINT STOCK COMPANY
12.3 SECURITIES OF A JOINT STOCK COMPANY
12.4 JOINT STOCK SHAREHOLDERS REGISTRY
12.5 FINANCIAL ISSUES OF REORGANIZATION AND LIQUIDATION OF JOINT-STOCK COMPANY
13. FINANCIAL INDUSTRIAL GROUPS
13.1 ECONOMIC CONTENT OF CREATION OF FINANCIAL-INDUSTRIAL GROUPS IN RUSSIA
13.2 Development Priorities and Government Support for Financial-Industrial Groups
13.3 FINANCIAL AND ECONOMIC ASPECTS OF FPG ACTIVITIES
LITERATURE