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Finance and Statistics - Ковалева А.М.

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

Moscow

" Finance and Statistics "

2005

AUTHORS:

A.M. Kovaleva , Honored Worker of the Higher School of Russia, Dr. Econ. Sciences, prof. (Chapter 5.12);

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

V.D. Bogacheva, Cand. econ. Sciences, Assoc. (Chapter 7);

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

A.A. Volodin, Doctor of Economics. Sciences, prof. (Chapter 4, Chapter 10, §10.1);

S.S. Golubev Doctor of Economics. Sciences, prof. (Chapter 13);

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

M.V. Carp, cand. econ. Sciences, Assoc. (Chapter 6);

O.M. Mahalna, Cand. econ. Sciences, Assoc. (Chapter 2, §2.3);

NF, Samsonov, Dr. Econ. Sciences, prof. (Chapter 2, §2.2, Chapter 10, §10.2);

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

L.V. Toku, cand. econ. Sciences, Assoc. (Chapter 2, §2.4, 2.5);

EAT. Shebalin, Dr. Econ. Sciences, prof. (Chapters 8, 9).

REVIEWS:

Department of "Money, Credit, Banks" IPPK of the Finance Academy under the Government of the Russian Federation,

Doctor of Economics, Professor VV Il'in



CONTENT


1. ESSENCE AND FUNCTIONS OF FINANCE OF THE RUSSIAN FEDERATION
1.1 STAGES OF DEVELOPMENT OF FINANCE IN RUSSIA
1.2 FINANCIAL FUNCTIONS
2. FINANCIAL SYSTEM
2.1 FORMATION OF THE FINANCIAL SYSTEM
2.2 BUDGET AND BUDGET
2.3 EXTRABUDGETARY FUNDS
Mandatory 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. GOVERNMENT DEBT MANAGEMENT
3.1 ESSENCE AND IMPORTANCE OF THE STATE DEBT
3.2 GOVERNMENT SECURITIES AS A TOOL OF GOVERNMENT DEBT MANAGEMENT
3.3 CHARACTERISTICS OF SELECTED STANDARDS OF STATE SECURITIES
Bonds of the State Savings Loan
4. FINANCE OF ENTERPRISES
4.1 FINANCIAL RELATIONS OF ENTERPRISES
4.2 CASH FUNDS OF ENTERPRISES
4.3 MANAGEMENT OF CASH FLOWS
5. ENTERPRISE'S PROFIT. ITS PLANNING AND DISTRIBUTION
5.1 THE ROLE OF PROFITS IN THE CONDITIONS OF ENTERPRISE DEVELOPMENT
5.2 FACTORS AFFECTING THE PROFIT OF PROFIT
5.3 COMPOSITION OF GROSS PROFITS OF THE ENTERPRISE
5.4 DEFINITION OF PLANNED PROFIT - INITIAL MOMENT OF ENTERPRISE ACTIVITY
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 ENTERPRISES
6.1 TAXATION SYSTEM IN THE RUSSIAN FEDERATION
6.2 SOCIAL AND ECONOMIC ESSENCE OF TAXES
6.3 ADDED VALUE TAX
6.4 EXCISES
6.5 Corporate income tax
6.6 TAX FOR THE PROPERTY OF ENTERPRISES OF THE RUSSIAN FEDERATION
6.7 OTHER TAXES PAID BY ENTERPRISES
6.8 SIMPLIFIED SYSTEM OF TAXATION OF SUBJECTS OF SMALL ENTERPRISE
7. FINANCIAL PROBLEMS OF FORMING AND USAGE OF CURRENT VEHICLES OF ENTERPRISES
7.1 The economic essence of circulating assets of enterprises
7.2 ORGANIZATION OF CIRCULATIVE FUNDS OF ENTERPRISES
7.3 Determination of the need of enterprises for working capital
7.4 Sources of Working Capital Formation
7.5 Efficiency of the use of current assets
8 INVESTMENT POLICY OF ENTERPRISES
8.1 PRINCIPLES OF IMPLEMENTATION OF INVESTMENT ACTIVITIES
8.2 SOURCES AND METHODS OF INVESTMENT
8.3 THE ROLE OF THE BUSINESS PLAN IN ASSESSMENT OF INVESTMENT PROJECTS
9. FINANCIAL ASPECT OF COMPOSING THE BUSINESS PLAN
9.1 CONCEPT OF BUSINESS PLAN, SCOPE OF ITS APPLICATION AND CONDITIONS OF DEVELOPMENT
9.2 FINANCIAL ASPECTS OF THE DEVELOPMENT OF SECTIONS OF BUSINESS PLAN OF THE ENTERPRISE
PROGRAM OF WORK ON DEVELOPMENT AND IMPLEMENTATION OF THE BUSINESS PLAN
10. FINANCIAL PROBLEMS OF INCONSISTENCY (BANKRUPTCY) OF ENTERPRISES
10.1 Financial reasons for the occurrence and insolvency rates of enterprises
10.2 DIRECTIONS OF FINANCIAL HEALTHCARE OF THE ENTERPRISE
11. FINANCIAL ANALYSIS AND FINANCIAL STRATEGY OF THE ENTERPRISE
11.1 FINANCIAL ANALYSIS AT THE ENTERPRISE
Coefficients of financial performance of the enterprise
Balance sheet asset analysis
Analysis of coefficients of financial results
11.2 FINANCIAL STRATEGY OF THE ENTERPRISE
12 FEATURES OF THE FINANCIALS OF THE JOINT-STOCK COMPANY
12.1 PRINCIPLES OF CREATING AND ACTIVITIES OF JOINT-STOCK COMPANY, THE ROLE OF FINANCE
12.2 CAPITAL, PROFIT AND FUNDS OF JOINT-STOCK COMPANY
12.3 SECURITIES OF THE JOINT STOCK COMPANY
12.4 REGISTER OF SHAREHOLDERS OF JOINT STOCK COMPANY
12.5 FINANCIAL ISSUES OF REORGANIZATION AND LIQUIDATION OF JOINT-STOCK COMPANY
13. FINANCIAL AND INDUSTRIAL GROUPS
13.1 ECONOMIC CONTENT OF CREATION OF FINANCIAL AND INDUSTRIAL GROUPS IN RUSSIA
13.2 Priorities of development and state support of financial and industrial groups
13.3 FINANCIAL AND ECONOMIC ASPECTS OF FIG FIG.
LITERATURE