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Finances and statistics - A. Kovaleva

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

Moscow

" Finance and Statistics "

2005

AUTHORS:

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

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

V.D. Bogacheva, Cand. econ. Sciences, Assoc. (chap. 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);

S.S. Golubev Dr. Econ. sciences, prof. (chap. 13);

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

M.V. Carp, Cand. econ. Sciences, Assoc. (chap. 6);

O.M. Mahallna, Cand. econ. Sciences, Assoc. (Ch. 2 §2.3);

N.F., 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, Cand. econ. Sciences, Assoc. (Ch. 2 §2.4, 2.5);

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

REVIEWERS:

Department of "Money, credit, banks" IPPK Financial Academy under the Government of the Russian Federation,

Doctor of Economics, Professor V.V. Ilyin



CONTENT


1. ESSENCE AND FUNCTIONS OF FINANCE OF THE RUSSIAN FEDERATION
1.1 STAGES OF FINANCE DEVELOPMENT IN RUSSIA
1.2 FINANCE FUNCTIONS
2. FINANCIAL SYSTEM
2.1 FORMATION OF THE FINANCIAL SYSTEM
2.2 BUDGET AND BUDGETARY DEVICE
2.3 EXTRA-BUDGETARY FUNDS
Compulsory Health Insurance Fund
2.4 ORGANIZATION, FUNCTIONS AND TYPES OF INSURANCE
Social insurance
2.5 STOCK MARKET AS A PART OF THE FINANCIAL SYSTEM
3. PUBLIC DEBT MANAGEMENT
3.1 ESSENCE AND SIGNIFICANCE OF PUBLIC DEBT
3.2 GOVERNMENT SECURITIES AS AN INSTRUMENT OF PUBLIC DEBT MANAGEMENT
3.3 CHARACTERISTICS OF SEPARATE TYPES OF GOVERNMENT SECURITIES
Government Savings Loan Bonds
4. FINANCE OF COMPANIES
4.1 FINANCIAL RELATIONS OF ENTERPRISES
4.2 MONEY FUNDS OF ENTERPRISES
4.3 CASH FLOW MANAGEMENT
5. PROFIT OF THE COMPANY. ITS PLANNING AND DISTRIBUTION
5.1 THE ROLE OF PROFIT IN THE CONDITIONS OF ENTREPRENEURSHIP DEVELOPMENT
5.2 FACTORS INFLUENCING THE SIZE OF PROFIT
5.3 COMPOSITION OF THE GROSS PROFIT OF THE COMPANY
5.4 DEFINITION OF PLANNED PROFIT - THE INITIAL OF BUSINESS
Calculation of basic profitability
5.5 DISTRIBUTION OF PROFITS UNDER THE CONDITIONS OF THE MODERN TAXATION SYSTEM
5.6 the value of the net profit remaining at the disposal of the enterprise
6. TAXATION OF COMPANIES
6.1 SYSTEM OF TAXATION IN THE RUSSIAN FEDERATIONS
6.2 SOCIAL AND ECONOMIC ESSENCE OF TAXES
6.3 VALUE ADDED TAX
6.4 DRAWINGS
6.5 Corporate income tax
6.6 TAX ON THE PROPERTY OF THE ENTERPRISES OF THE RUSSIAN FEDERATION
6.7 OTHER TAXES PAYED BY ENTERPRISES
6.8 SIMPLIFIED SYSTEM OF TAXATION OF SUBJECTS OF SMALL BUSINESS
7. FINANCIAL PROBLEMS OF FORMATION AND USE OF WORKING CAPITALS OF ENTERPRISES
7.1 the Economic essence of working capital of enterprises
7.2 ORGANIZATION OF WORKING FACILITIES OF ENTERPRISES
7.3 determination of the needs of enterprises in working capital
7.4 Sources of working capital
7.5 the Efficiency of the use of working capital
8 ENTERPRISE INVESTMENT POLICY
8.1 PRINCIPLES FOR CARRYING OUT INVESTMENT ACTIVITY
8.2 SOURCES AND INVESTMENT METHODS
8.3 ROLE OF THE BUSINESS PLAN IN THE ASSESSMENT OF INVESTMENT PROJECTS
9. FINANCIAL ASPECT OF DRAWING UP A BUSINESS PLAN
9.1 CONCEPT OF BUSINESS PLAN, SCOPE OF ITS APPLICATION AND CONDITIONS OF DEVELOPMENT
9.2 FINANCIAL ASPECTS OF DEVELOPING SECTIONS OF THE BUSINESS PLAN OF THE ENTERPRISE
PROGRAM OF WORKS FOR THE DEVELOPMENT AND IMPLEMENTATION OF THE BUSINESS PLAN
10. FINANCIAL PROBLEMS OF INSOLABILITY (BANKRUPTCY) OF ENTERPRISES
10.1 Financial causes and indicators of insolvency of enterprises
10.2 DIRECTIONS OF FINANCIAL IMPROVEMENT OF THE ENTERPRISE
11. FINANCIAL ANALYSIS AND FINANCIAL STRATEGY OF THE ENTERPRISE
11.1 ENTERPRISE FINANCIAL ANALYSIS
Ratios of financial results of the company
Asset Balance Analysis
Analysis of ratios of financial results
11.2 FINANCIAL STRATEGY OF THE ENTERPRISE
12 FEATURES OF JOINT STOCK COMPANY FINANCE
12.1 PRINCIPLES OF CREATION AND ACTIVITY OF A JOINT STOCK COMPANY, ROLE OF FINANCE
12.2 CAPITAL, PROFIT AND FUNDS OF JOINT STOCK COMPANY
12.3 SECURITIES OF JOINT STOCK COMPANY
12.4 REGISTER OF SHAREHOLDERS OF A JOINT-STOCK COMPANY
12.5 FINANCIAL ISSUES OF REORGANIZATION AND LIQUIDATION OF A JOINT STOCK COMPANY
13. FINANCIAL AND INDUSTRIAL GROUPS
13.1 ECONOMIC CONTENT OF CREATION OF FINANCIAL AND INDUSTRIAL GROUPS IN RUSSIA
13.2 Development priorities and state support for financial and industrial groups
13.3 FINANCIAL AND ECONOMIC ASPECTS OF THE FIG
LITERATURE