home Finance Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

Rozdіl the I SUTNІST FІNANSІV TA OSOBLIVOSTІ ЇH FUNKTSІONUVANNYA

1.1. SUTNІST the I FUNKTSІЇ FІNANSІV

Word finansi like vid serednovіkovogo latinskogo termіnu finatio, financia, yaky zastosovuvavsya in HІІІHІV Art. for poznachennya obov'yazkovoї splat splat pennies that line. In Germanії in HVІHVІІ Art. fіnansi little unkind word, lihy zmіst: zdirstva, vimagannya, habarnitstva, lihvarstva. In the same hour in Frantsії (XVI Art.) The word fіnansi vikoristovuvalosya have to znachennі, yak zakrіpilosya him up cob XX century. in vsіh єvropeyskih kraїnah and sama yak sukupnostі materіalnih zasobіv, neobhіdnih for zadovolennya potreb powers that rіznomanіtnih suspіlnih group.

Evolyutsіyny processes formuvannya lyudskogo suspіlstva svіdchit scho ni one Person of Mauger not іsnuvati vіdokremleno od іnshih people won bezzahisna to nature, not Mauger uspіshno rozvivatis in materіalnomu i moral vіdnoshennі not zavzhdi in zmozі currently zahistiti. For virіshennya danih i bagatoh іnshih problems stvoryuvalisya Pershi ob'єdnannya people Gromada, communities, SSMSC h hour transformuvalisya in organіzovane lyudske suspіlstvo power.

Power vinikla on Pevnyi іstorichnomu etapі rozvitku lyudstva for spіlnogo zadovolennya potreb іndivіdіv, h hour postupovo viznachilisya nayvazhlivіshі derzhavnі funktsії i zavdannya. Zakonomіrno, scho for їhnogo vikonannya neobhіdnі boule vіdpovіdnі zasobi (materіalnі, and z appears pennies groshovі). Power zavzhdi small in vlasnostі Pevnyi Mein land ugіddya, korablі, roads, ports, sporudi toscho; oderzhuvala od tsogo income SSMSC nazivalisya domains. Sche one Jerel dohodіv derzhavnoї skarbnitsі boule regalії kazennі promisli in yakih power Got perevagu before svoїmi pіddanimi, abo not Duzhe often dopuskayuchi privatnoї konkurentsії, abo obmezhuyuchi її. Napriklad, Poshtova, telegraph, coin right zalіznі road virobnitstvo zbroї, Tyutyunov alcoholic napoїv toscho.

On Pochatkova Etap Formation Powers DOMENI i regalії gave dostatno dohodіv for zadovolennya Reigning required. Ale s hour їh was little i z'yavlyaєtsya Especially form mobіlіzatsії materіalnih that penny zasobіv on korist powers, neobhіdnih for vikonannya pokladenih on neї zavdan i pov'yazanih s CIM vitrat podatki.

Podatki steel naypershoyu, naybilsh yaskravoyu Form fіnansovih vіdnosin. Zgadki about podatki Je have bagatoh іstorichnih pam'yatkah. So, zokrema have Bіblії said scho "Koncha dashi s usogo vrozhayu Nasinnya tvogo scho rіkrіchno on polі zroste ... tithe zbіzhzhya Svoge, Svoge grape juice, olives svoєї i, i pervorіdnih thinness svoєї velikoї th thinness svoєї drіbnoї" (Old Zapovіt, p'yata book Moyseєva).

Istoria podatkіv sider i Nadzvychaina sytuatsia tsіkava. Opodatkovuvalosya in rіzny hour i in rіznih kraїnah mayzhe all: Main, income, land, spadok, goods toscho. In serednі vіki podatki Mali vipadkovy that timchasovy character: zaprovadzhuvalisya for dosyagnennya Pevnyi tsіley on viznacheny (short) lines. Pochinayuchi s Druha half of XVIII century. podatki carols vazhlivogo values ​​in fіnansovomu gospodarstvі powers, ob'єdnuyuchis in tsіlіsnі Sistemi opodatkuvannya, will melt bunt Jerel Reigning dohodіv. Naypershimi z'yavilisya maynovі (pozamelnі) that osobovі (podushnі, pogolovnі) podatki, yak vіdomo, stink nalezhat to direct podatkіv. Sered indirect podatkіv spochatku z'yavilisya spetsifіchnі excise duty and the Same Mita SSMSC styaguvalisya іz zakordonnih tovarіv їh when imported into teritorіyu Kraina. Nayvischogo rozkvіtu podatki in Nabeul kapіtalіzmu minds.

So rank, yak іstorichna kategorіya, fіnansi vinikli odnochasno s powers. Same for utrimannya sovereign mashines i podatki vikoristovuvalis yak vazhіl viluchennya Chastain viroblenoї vartostі abo income. Costa, otrimanі od podatkіv spryamovuvalisya on zadovolennya Reigning require such yak upravlіnnya, defense, vtruchannya in ekonomіku, pіdtrimka sotsіalno nezahischenih verstv population mіzhnarodne spіvrobіtnitstvo toscho.

3 rozvitkom powers fіnansovі vіdnosini vdoskonalyuvalis i uskladnyuvalis, zbagachuvalisya novimi forms Wink i vzhe not uosoblyuvalisya deprivation in podatkah. Formuvalisya derzhavnі skarbnitsі, z'yavilisya okremі rahunki koshtіv, funds penny koshtіv tsіlovogo priznachennya, budget, derzhavnі tsіnnі Papero, Reigning loan that іn.

Ale does not on zvazhayuchi rіznomanіtnіst concrete forms Wink fіnansovih vіdnosin on poverhni ekonomichnih yavisch stink zavzhdi asotsiyuyutsya іz Rukh koshtiv penny. Against finansi - Tse groshi not and vidnosini:

1) suspilni - TB the stench of toil in mistse suspilstvi;

2) ekonomichni - pov'yazani vidtvorennya s processes;

3) rozpodilchi - vinikayut perevazhno on stadiї rozpodilu;

4) fondoutvoryuyuchi - suprovodzhuyutsya utvorennyam i vitrachannyam fondiv koshtiv penny.

Otzhe, materialnorechovoyu Basics finansiv Je Fondi koshtiv penny. Not zvazhayuchi on chiselnіst i rіznomanіtnіst fondіv penny koshtіv, їm pritamannі deyakі spіlnі RISS harakternі Find our i:

1) tsilovy character - Leather Penny Foundation koshtіv stvoryuєtsya s Pevnyi metoyu, yak zazvichay vіdobrazhaєtsya in nazvі fund. Tsіlovy character fondіv znahodit viyav not have tіlki chіtko viznachenih napryamkah vikoristannya koshtіv, ale th in Jerel їh formuvannya. Napriklad, tsіlove priznachennya the Pension Fund of Ukraine tse akumulyatsіya koshtіv, priznachenih zabezpechennya of the Pension for the population;

2) dinamichnist - Costa, scho akumulyuyutsya in fondі znahodyatsya in postіynomu rusі: Fund popovnyuєtsya novimi nadhodzhennyami, vitrachayutsya Costa for tsіlovim priznachennyam. Viklyuchennyam Je rezervnі (strahovі) funds, yakih at Costa Pevnyi perіod "omertvlyayutsya" i vikoristovuyutsya deprivation at nastannі neperedbachenih podіy. Krіm of velikі Fondi penny koshtіv mozhut dіlitis on dekіlka Mensch for rozmіrom. Navpaki okremі of I Fondi mozhut ob'єdnuvatisya in one fund;

3) Got Leather fund their legal basis in viglyadі zakonіv, ukazіv, The setting is the normative іnshih aktіv. So, i formuvannya vikoristannya Sovereign budget naybіlshogo tsentralіzovanogo Fund penny zasobіv vіdbuvaєtsya on osnovі schorіchnih zakonіv About Reigning budget of Ukraine. Analogіchno derzhbyudzhetu, funktsіonuvannya іnshih tsentralіzovanih fondіv zagalnoderzhavnogo priznachennya zdіysnyuєtsya takozh in vіdpovіdnostі to chinnih zakonіv. Formuvannya i vikoristannya fondіv penny koshtіv sub'єktіv gospodaryuvannya held on pіdstavі rіshen, SSMSC priymayutsya them.

In zalezhnosti vid rivnya on Money Does held formuvannya fondiv koshtiv penny, the stench podilyayutsya 2 groups:

I - tsentralizovani (Reigning budget mіstsevі budget Pensiyny Fund of Ukraine, the Fund sotsіalnogo strahuvannya Ukraine, іnnovatsіyny Reigning Foundation, ministerstv, vidomstv, ob'єdnan that іn.).

II - detsentralizovani (Fund pidpriєmstv, organizatsiy: amortizatsiyny Foundation, the Foundation paid pratsi, foundations, scho s utvoryuyutsya pributku that priznachenі for zadovolennya potreb sub'єktіv gospodaryuvannya).

Detsentralizovanі Fondi penny koshtiv toil osoblivіst one characteristic: їh rozmir bezposerednogo viznachaєtsya kintsevimi results gospodaryuvannya pidpriєmstv.

Vihodyachi іz of scho materіalnorechovoyu Basics fіnansіv Je Fondi penny koshtіv can rozglyadati finansi ekonomichnu kategoriyu yak, yak vidobrazhaє vidnosini, pov'yazani іz formuvannyam she Rukh fondiv koshtiv penny. Zmіst tsієї the category detalnіshe viyavlyaєtsya in funktsіyah, SSMSC vikonuyut fіnansi. Yak vіdomo, funktsії - tse manifested sutі kozhnoї ekonomіchnoї the category.

On Dumka bіlshostі vіtchiznyanih vchenih, finansi vikonuyut dvi funktsiї:

1) rozpodilchu;

2) control.

Rozpodіlcha funktsіya Je headache for finansiv i have proyavlyaєtsya protsesi rozpodilu natsionalnogo gross product at viglyadi utvorennya fondiv penny koshtiv that vikoristannya їh for tsilovim priznachennyam.

In protsesі dії rozpodіlchoї funktsії nayvazhlivіshimi ob'єktami rozpodіlu vistupayut: Gross natsіonalny product that natsіonalne bagatstvo.

Gross natsionalny product predstavlyaє him vartist viroblenih in suspilstvi benefits for Pevnyi hour period, yak usually for rik.

Natsіonalne bagatstvo - tse sukupnіst stvorenih that nagromadzhenih materіalnih benefits yakimi volodіє suspіlstvo and natural resursіv takozh, scho vrahovanі that vklyuchenі ekonomіchny in turnover.

Natsіonalne bagatstvo Kraina zaluchaєtsya in rozpodіlchі processes i staє ob'єktom rozpodіlu for Relief from deprivation fіnansіv vinyatkovih vipadkah such yak vіyni, catastrophes, stihіynі dashing toscho.

Sub'єktami rozpodilu at zdіysnennі rozpodіlchoї funktsії fіnansіv vistupayut: Power, yuridichni i fizichni individuals.

When chomu, slіd rozrіznyati Pervin i vtorinny rozpodil (abo pererozpodil). Pervin rozpodil pochinaєtsya time іz rozpodilom viruchki, yak otrimuє pidpriєmstvo for produktsiyu, robots Hotel. Costa napravlyayutsya on pokrittya materialnih costs pratsi payment utvorennya amortizatsiynogo fund. Pislya tsogo pidpriєmstvo rozrahovuєtsya s powers in viglyadi Splat podatkiv budget, vneskiv in derzhavni tsilovi Fondi sotsialnogo strahuvannya, sotsialnogo zabezpechennya that inshogo priznachennya. Together iz formuvannyam budget that inshih tsentralizovanih fondiv penny koshtiv pochinaєtsya processes pererozpodilu ranishe rozpodilenoї vartosti.

Neobhidnist pererozpodilu pov'yazuєtsya іz:

- Utrimannyam nevirobnichoї spherical suspilstva;

- Zabezpechennyam powers penny Costa for her vikonannya svoїh funktsiy (vtruchannya in ekonomiku, sotsialnogo Zahist population upravlinnya Defense i).

Widi pererozpodіlu:

1) mizhgaluzevy, yaky zdiysnyuєtsya through the budget that funds for inshi utrimannya nevirobnichoї spherical, structural zrushen in materialnomu virobnitstvi;

2) mizhteritorialny - through the budget, derzhavni assets of i in deyakiy miri galuzevi Fund for pererozpodilu koshtiv mizh okremimi regionami Kraina;

3) vnutrigaluzevy - through galuzevi funds, and takozh Fondi ob'єdnan, pidpriєmstv for virivnyuvannya їhnogo rozvitku;

4) vnutrigospodarsky - through utvorennya detsentralizovanih fondiv pidpriєmstv, organizatsiy i SET; pererozpodil koshtiv mizh structural pidrozdilami, shops, viddilami that Ir.

The control funktsiya finansiv porodzhena їh rozpodilchoyu nature, zdatnistyu kilkisno vidobrazhati ekonomichni processes, yaki vinikayut at rozpodili i pererozpodili natsionalnogo gross product. Vrahovuyuchi those scho Taku finansi toil vlastivist kilkisnogo vidobrazhennya proportsiy then їm vnutrishno pritamanna i funktsiya control over rozpodilom natsionalnogo gross product by vidpovidnih funds that їh vitrachannyam on peredbacheni zakonodavstvom tsili.

In kozhnіy kraїnі funktsіonuє tsіla organіv system, SSMSC zdіysnyuyut fіnansovy control. In Ukraїnі to them nalezhit Mіnіsterstvo fіnansіv, Rahunkova Chamber Reigning Treasury Control revіzіyna service Derzhavna podatkovih service that deyakі INSHI.

Diya kontrolnoї funktsiї bazuєtsya on informatsiї, Jerel yakoї Je fіnansova zvіtnіst, TB such buhgalterska zvіtnіst scho mіstit danі fіnansove about the encampment, the result is the ruh dіyalnostі penny koshtіv sub'єktіv gospodaryuvannya. Fіnansova zvіtnіst vklyuchaє: balance zvіt about fіnansovі result, zvіt about ruh penny koshtіv, zvіt about Vlasnyi kapіtal that primіtki to zvіtіv.

Efektivnіst zdіysnennya fіnansovimi authorities control over dіyalnіstyu of companies bezposeredno viznachaєtsya Tim yak іnformatsіya znahoditsya in їhnomu rozporyadzhennі. To the I to fіnansovoї Informácie constitute nastupnі vimogi:

- Won guilty Buti Povny;

- Dostovirnoyu;

- Svoєchasnoyu.

Vazhlive mistse in finansoviy informatsiї vidvoditsya finansovim pokaznikam, characteristic risoyu yakih Je is synthetic in nature, tobto zalezhnist їhnogo rozmiru vid diї bagatoh faktoriv. Tse yak taki pokazniki Prybutok, rentabelnist, fondoviddacha, fondoєmkіst, oborotnist werewolf koshtiv that Ir.

Meals for zakrіplennya materіalu that samostіynoї robots

1. Yaky zmіst ekonomіchnoї the category "fіnansi"?

2. SSMSC Fondi penny koshtіv Wee znaєte i yak їh tsіlove spryamuvannya?

3. Yakimi risami harakterizuyutsya OAO All Fondi koshtіv penny?

4. Shcho Takeo ob'єkti i sub'єkti rozpodіlu fіnansіv for Relief?

5. For danimi statistichnoї zvіtnostі proanalіzuyte dinamіku natsіonalnogo gross product of Ukraine for 19,921,999 prophets.

6. chomu polyagaє neobhіdnіst pererozpodіlu koshtіv fіnansіv for Relief?

7. SSMSC funktsії pritamannі fіnansam?

8. SSMSC podatki i yak Wee znaєte rozvivaєtsya opodatkuvannya system Ukraїnі?

9. Shcho you vіdomo about dіyalnіst Reigning organіv, SSMSC zdіysnyuyut fіnansovy control?

Zapam'yatayte values ​​termіnіv the following:

• Fіnansi

• Fondi penny koshtіv

• Gross product natsіonalny

• Natsіonalne bagatstvo