2nd ed., revised. and additional - M.: 2012. - 496 p. M.: 2004. - 504 p.
The textbook was prepared by the staff of the Finance Department of the Financial Academy under the Government of the Russian Federation. The second edition deals with the essence, functions and management of finances in modern conditions. The issues of organization of finances of business entities (commercial, not commercial organizations, individual entrepreneurs). The content and features of the organization of state and municipal finance, the role and organization of the budget process, the importance social insurance, financial planning and forecasting. For students of higher educational institutions studying in the specialties "Finance and Credit", "Accounting, Analysis and Audit", " World economy", "Taxes and taxation".
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Table of contents(2012, 2nd edition, 496 pages)
Introduction 7
Section I FINANCE IN THE SYSTEM OF ECONOMIC RELATIONS
Chapter 1. Finance and financial system 11
1.1. The essence of finance and their functions 11
1.2. Financial resources 21
1.3. Financial system 27
Chapter 2. Financial policy 41
2.1. Content and meaning financial policy 41
2.2. financial policy Russian Federation at the present stage 49
2.3. Financial mechanism, its role in the implementation of financial policy 60
Chapter 3 Financial Management 69
3.1. The need and content of financial management 69
3.2. Legal basis financial management in the Russian Federation 76
3.3. Financial authorities in the Russian Federation 86
Chapter 4 Financial Planning and Forecasting 96
4.1. The need, content and objectives of financial planning 96
4.2. Financial forecasting, its content and significance 100
4.3. Stages and methods of financial planning 105
4.4. Kinds financial plans, their characteristic 110
Chapter 5 financial regulation socio-economic processes 119
5.1. The content of financial regulation, its forms and methods 119
5.2. The impact of finance on the economy 124
5.3. Financial regulation of social processes 131
Chapter 6. Financial control 143
6.1. Content and meaning financial control 143
6.2. Characteristics of types, forms and methods of financial control 148
6.3. Organizational and legal foundations of financial control in the Russian Federation 157
6.4. Ways to improve financial control in Russia 166
Section II FINANCES OF BUSINESS ENTITIES
Chapter 7 general characteristics finance of commercial organizations 173
7.1. Features of the finance of commercial organizations and the factors that determine them 173
7.2. Sources and types financial resources commercial organizations 178
7.3. Directions for the use of financial resources 185
7.4. Features of financial management of commercial organizations 191
Chapter 8 professional participants financial market 197
8.1. Finance features credit organizations 197
8.2. Features of the formation and use of financial resources of credit institutions 204
8.3. Finances of insurance companies 208
8.4. Features of the organization of finances of individual financial market participants 217
Chapter 9. Finances of non-profit organizations 224
9.1. The content of the finances of non-profit organizations 224
9.2. Formation and use of financial resources budget institutions 233
9.3. Finances of non-profit organizations of other organizational and legal forms 240
9.4. Features of financial management of non-profit organizations 248
Chapter 10. Finances of Individual Entrepreneurs 256
10.1. Formation and use of financial resources of individual entrepreneurs 256
10.2. Features of taxation of individual entrepreneurs 261
10.3. State financial support for individual entrepreneurs 269
Section III STATE AND MUNICIPAL FINANCES
Chapter 11. Content and organization of state and municipal finances 275
11.1. Content of state and municipal finances 275
11.2. Organization public finance at the federal and regional levels 282
11.3. Features of the organization of municipal finance 291
Chapter 12. Budgets of public authorities and local governments 300
12.1. The budget and its impact on socio-economic processes 300
12.2. budget system states, principles of its construction 313
12.3. Content and forms of organization interbudgetary relations 328
Chapter 12. Budgets of public authorities and local governments
12.4. Characteristics of incomes of budgets of different levels 340
12.5. Composition of expenditures of budgets of different levels 353
Chapter 13. The Budget Process in the Russian Federation 370
13.1. Fundamentals of organizing the budget process 370
13.2. Preparation, review and approval of budgets 378
13.3. Organization of budget execution 387
Chapter 14 municipal borrowing 395
14.1. Budget balance and methods to achieve it 395
14.2. Content, forms and methods of state and municipal borrowing 403
14.3. State and municipal debt, its classification is 409
14.4. Management of state and municipal debt 412
Chapter 15. State social off-budget funds 421
15.1. Social insurance and its role in the implementation of state social guarantees 421
15.2. General characteristics of state social off-budget funds 428
15.3. Pension Fund Russian Federation, features of its functioning 434
15.4. The Social Insurance Fund of the Russian Federation and its importance 442
15.5. Mandatory health insurance in the Russian Federation, their formation and use 448
Glossary 455
Alphabetical index 484
Literature 490
Gryaznova Alla Georgievna is a real legend! She is the current President of the Financial Academy of the Russian Federation, First Vice President of the Guild of Financiers, Deputy Chairman of the Higher Attestation Commission, Chairman of the Public Council Federal Service in Supervision in Education and Science, Member of the International Tax Association, Co-Chairman of the Audit Chamber of Russia, Honorary Professor of the Russian Academy of Civil Service under the President of the Russian Federation and the International Business School. This is far from full list all the positions held by this great woman. To learn more about her biography, personal life and development as a researcher and administrator, we offer in this article.
Gryaznova Alla Georgievna: biography
Alla Georgievna was born in Moscow (1937) in a family of ordinary workers. At that time, my mother worked as an accountant, and my father worked as a driver. The birth of a daughter was a happy event in the family. Despite the fact that the family lived quite modestly, and even in a small communal apartment parents managed to create comfort in it and ensure a happy childhood for their children. After the eldest Alla, three more children appeared in the family (one girl and two boys).
Childhood
Alla Georgievna's childhood passed during the difficult war years. Father went to the front, and mother, left with small children and a sick mother, was not only able to educate children, instill in them a love of life and people, but also to own example showed that always and in everything you need to act according to your conscience and help. Together with her daughter, she cooked and sent parcels to the front with her own knitted socks and mittens. Moreover, such parcels were always accompanied by small letters, just a few lines, with kind words of support and gratitude to the soldiers who are now fighting for their lives on the battlefield. Five-year-old Alla always helped her mother and diligently drew letters herself.
School years and studies
School years were the most colorful and beautiful. With what trepidation and gratitude, Alla Georgievna Gryaznova remembers her first teacher, joining the ranks of the pioneers and the Octobrists. She was already a leader and a very active person from school, she was engaged in amateur performances, an art studio and a ballet school.
Unfortunately, this period of the life of the young Alla Georgievna was overshadowed by a serious illness of her mother. The girl helped around the house and with the upbringing of her younger brothers and sisters, she was forced to leave school after the end of the seventh grade and go to study at a technical school. The family felt that Alla should master the profession as early as possible and be able to help put younger children on their feet.
The technical school was chosen not based on the specialty, but the one that was closest to my father's work (literally opposite it). It was a financial college. I had to study in the evenings, since the technical school did not have its own building at that time, and classes were held in the premises of the existing school, therefore, after the end of the main educational process. But for the family of Alla Georgievna it was even at hand. The girl could help around the house and was always next to her seriously ill mother (while her father was working), and when he came, the girl traveled to school on her own by metro.
Student years
Gryaznova Alla Georgievna calls the next period of her life unforgettable and very successful: student years, excellent teachers, interesting science, social activities and much more. After graduating (with honors) and acquiring prestigious specialty As an economist, new opportunities opened up for her. Alla successfully passed the exams and entered graduate school, and scientific life began. The changes concerned not only the professional sphere, but also the personal one. During this period, Alla Gryaznova meets and falls in love with her future husband. She graduated from graduate school ahead of schedule, a month later her wedding took place, and a year later (in September 1965) a son was born in a young family.
Moving to new apartment, household worries, intense scientific activity, everyday work - all this took a lot of time, therefore, as Alla Georgievna Gryaznova says, the son spent most of his childhood with her parents. Even when the boy was seven years old and had to go to school, grandparents were ready to completely replace his parents so that only their daughter could take advantage of the offer of a scientific internship in the United States of America. But fate intervened.
Work and scientific activity
Moscow financial institution became for Alla Georgievna not only her native alma mater, but also her second home. Here she met many wonderful people, great scientists and humble workers.
The one who most influenced the fate of the future scientist and leader A.G. Gryaznova was an amazing woman, an excellent teacher and a wise leader M.S. Atlas. Mariam Semyonovna became not only the most beloved teacher, but also a life teacher. In addition, she was also a supervisor when writing Alla Georgievna's Ph.D. thesis and a scientific consultant in the preparation of her doctoral thesis, which she completed and successfully defended in 1975. Moreover, to head the department, which was headed by M.S. Atlas is almost 30 years old, she entrusted it to her. Thus, Alla Georgievna Gryaznova herself became the successor to the scientific views and teaching methods of Professor Atlas. The family always supported her and helped her not only in word, but also in deed, and, as A.G. herself says. Gryaznova, this is what made it possible for her to achieve everything that she now has.
Rector's position
Climbing the career ladder was quite fast and fast. Soon Alla Georgievna was appointed to the senior post of vice-rector for scientific work and international relations. And when the current rector (Shcherbakov Vladimir Vasilyevich) struggled with a long illness, she had to fulfill his duties for almost two years. Tired of social activities, the burden of responsibility and all administrative work, Alla Georgievna was still able to find the strength in herself not only to courageously survive the death of her leader, but also to become a worthy follower of him. Thus, on June 26, 1985, it was Gryaznova Alla Georgievna who became the rector. During the period of her leadership, the Financial Academy has become an advanced educational institution, a large-scale innovation center producing qualified personnel and talented scientists not only for Russia, but also for other countries.
Family
The position of rector, scientific and teaching activities require time, effort and desire. All this gives her a reliable rear in the form of a family. As Alla Georgievna Gryaznova herself says, her personal life has turned out to be happy, because when she wakes up in the morning, she wants to go to work, and in the evening with no less desire to return home!
Today, free time is sorely lacking, but she always finds a moment to spend time with her charming granddaughters, and she has two of them - Mashenka and Nadya. Next to them, the grandmother does not notice the fatigue and feels much younger. Together they can play tennis and read books. Babies themselves can already teach their beloved granny a lot. For example, they even have a special notebook where, together with Alla Georgievna, they write down youth words (slang), which the grandmother then learns.
“I am grateful to fate for my personal life”, - this is what Alla Georgievna Gryaznova herself says. “Children, grandchildren, husband, work - this is my life. Thanks to them, I feel happy!” she shares.
Gryaznova Alla Georgievna at Pozner's
On February 8, 2016, Alla Georgievna became the heroine of Vladimir Pozner's author's program. She shared her perspective on the country, giving Special attention training of quality personnel. The guest proposed specific mechanisms that would help to effectively modernize the Russian economy.
The interview also touched on important historical moments. In particular, Gryaznova Alla Georgievna answered such questions: “What would Russia be like if there were no World War I and revolution?” and "What is the role of Stalin in the history of Russia?". You can read this interview in more detail and hear all the answers to the questions asked on the air on the official website of the program.
Conclusion
In the life of Alla Georgievna, like most of us, there were black and white stripes. But, thanks to her parents, their upbringing, teachers and mentors, the will of fate and luck, her own human qualities and attitude to life and people, Alla Georgievna was able to overcome all life's obstacles, get out of difficult situations with dignity and become an excellent role model.
It is difficult to overestimate her contribution to modern financial world. The Fatherland deservedly appreciated all the efforts of Alla Georgievna, awarding her with many orders and diplomas from public organizations.
Dear Elizaveta Alexandrovna, Thank you very much for your work for the benefit of preserving the Gryaznov family. Our Gryaznov line is Gryaznov S.A. - Gryaznov G.S. - Gryaznov A.G. - Gryaznov K.A. (son of a manufacturer from Lezhnev, Ivanovo province, who left for Chelyabinsk at the age of 30, engineer, military man, anesthesiologist. I, Gryaznova M.A. - wife of the military Gryaznov A.G. and the mother of the doctor-Gryaznov K.A.) Unfortunately, we only know that the Gryaznovs and Lopukhins were related. Lopukhin Afanasy from Lezhnev was repressed. I am from the father of the Polivanovs - the village of Staroe Selo, Rodnikovsky District, Ivanovo Region ... the Polivanovs' estate consists of 4 walls of a noble house, an overgrown pond and the last peasant woman, Dunya, who lives alone at 92 ... I was there in 2007. According to Rumyantsev-Loskutov’s mother, mother’s father, Alexander, was repressed, grandmother recorded mother in her maiden name, forgery was revealed in 1954 when issuing a certificate, but there was no punishment. I really want to know about the possibility of acquiring books about the Gryaznovs ... I have an icon and a plate from the Polivanovs. Thank you. MAG
Year of issue : 2005
Genre : Books on economics (textbook)
Publisher:"Exam"
Format : DjVu
Quality : Scanned pages
Number of pages:
593
Description : The textbook was prepared in accordance with the course "Economic Theory", the program of which was approved by the Ministry of Education of the Russian Federation. This course is taught in all universities for students economic specialties and is the main one.
Economic theory is a fundamental science that has developed its own categories, concepts, laws over more than 200 years of development, which has its own subject, principles of analysis, methods of processing factual material. The division of economic science into economic theory as pure economics devoid of socio-economic relations, and political economy, discarded because its subject is the socio-economic (production) relationships between economic entities in society, is a neglect of reality.
PART I
Basics economic theory
Chapter 1. Subject, method and functions of economic theory..28
General concept of science and the place of economic theory in it..28
The subject of economic theory .... 30
The main features of socio-economic (production) relations ..... 34
Methodology and methods of economic research .... 39
Functions of economic theory...44
Chapter 2. The process of production, reproduction and its phases .... 49
The general concept of the process of production and reproduction ... 49
The role and place of distribution in the reproductive process ... 51
Exchange Relations...54
Consumption as the final phase of the reproduction process and its prerequisite...59
Chapter 3. The system of property relations in modern economy...61
The economic content of the category "property" .... 61
Forms of ownership and forms of management ... 67
Legal aspects of property relations .... 73
The content of the economic theory of property rights and transaction costs ... 75
Reforming property relations in Russia....79
Chapter 4. System economic interests, motives and incentives .... 85
Economic interest as a category.....86
Need as the material basis of economic interests .... 87
Economic interests as a system.....89
Functions of the system of economic interests. Motives and incentives for effective management ... 98
Chapter 5. System economic laws....104
The identification of economic laws and new trends in the socio-economic development of society is the main purpose of economic science..104
The content of the economic law and the methodology of its research.. 106
Economic laws as a system. To the discussion about the basic economic law of the system....110
The main content of economic laws: saving time, increasing labor productivity and raising economic needs ... 113
Chapter 6. Market and market economy: content, functions, types ... 118
The concept of the market and market economy. Subjects market relations....118
The structure of the market economy...121
Market Economy Infrastructure.....123
The functions of the market and its role in the socio-economic system of society .... 123
The main types and models of a market economy .... 127
Features of the formation of market relations in Russia .... 128
Chapter 7 market model management .... 131
The content of the concept of "competition" .... 131
Competition functions...134
Competition and monopoly .... 137
The main forms of modern competition...139
Development of a competitive environment in Russia and the competitiveness of domestic production...144
Antitrust policy and antitrust regulation: economic content and features of Russia ... 150
Chapter 8 The content of the theories of labor cost and marginal utility .... 157
The main content of the theory of labor value .... 157
The main content of the theory of marginal utility ... 162
Conditions and reasons for the formation of the concept of marginal utility .... 166
Achievements and miscalculations of theories of labor cost and marginal utility..169
Chapter 9 Demand, supply and price in the system of market relations ... 173
Supply and demand: content and problems of interaction....173
Price and its formation in a market economy.....176
Problems of the relationship between supply and demand in the modern Russian economy ... 181
Chapter 10
Origin of money...185
Functions of money.....187
Essence of money. Peculiarities paper money. The law of the amount of money in circulation ... 189
Western theories of money...194
Basic concepts for part 1 .... 197
PART II. Theoretical problems of microeconomics....201
Chapter II. An enterprise (firm) as the main business entity in market conditions .... 202
General ideas about the enterprise (firm) ..... 202
Joint stock companies (corporations) .... 206
Basic Western theories of the firm .... 209
Chapter 12
The content of the concept of "capital" and the evolution of views on its nature...215
Circulation and turnover of capital (production assets) of the enterprise .... 222
The structure of the capital (production assets) of the enterprise. Physical and moral depreciation of fixed capital .... 227
Chapter 13. Production costs: essence, classification and structure .... 231
General ideas about the production costs of the enterprise ...... 231
Two concepts of production costs: Marxist and neoclassical...232
Methods to reduce production costs of the enterprise. Features of modern Russia...239
Chapter 14
General idea of the income of the enterprise ..... 246
wages as a form cash income employees .... 248
Profit: economic entity and functions....252
Loan interest .... 255
To the problem of economic exploitation....258
Economic risk: content and determining factors .... 262
Chapter 15. Features of agrarian relations. Land rent.
Land price....268
The content of agrarian relations and the specifics of production in agriculture....268
Rent relations in agriculture and the price of land .... 271
Features of the formation of the land market in Russia .... 278
The specifics of the agrarian crisis in Russia....283
Chapter 16. Bank as a business entity in a market economy.
Securities and Stock Exchange....286
Peculiarities commercial bank as a business entity .... 286
Securities and the stock market .... 289
Kinds valuable papers and peculiarities of pricing in the stock market...291
Exchange and over-the-counter securities market...296
Formation stock market in Russia....297
Basic concepts for part II .... 300
PART III. Theoretical problems of macroeconomics....303
Chapter 17. Social reproduction at the national level .... 304
General concept of macroeconomics. Goals and objectives of macroeconomic analysis.....304
Modeling in macroeconomic analysis....310
The main indicators of the results of the reproduction process at the national level .... 314
Advantages and disadvantages of two methods for calculating final macroeconomic indicators .... 319
Balance National economy and the system of national accounts .... 320
National wealth of the country: content and structure .... 323
Chapter 18 economic growth countries...327
The content of the concept of "economic growth" .... 327
Factors of economic growth...330
Theories and models of economic growth....335
Rates and choice of economic growth model for Russia...339
Chapter 19 economic development and types of economic growth....344
The concept of "level of socio-economic development" and its significance for macroeconomic analysis .... 344
Increasing the level of economic development as a consequence and condition for the transition to an intensive type of economic growth....351
Intensification of the production process ..... 355
Chapter 20
The relevance of the study of scientific and technical progress ..... 358
Economic content and functions of scientific and technological progress .... 359
Peculiarities modern stage scientific and technological progress - scientific and technological revolution .... 362
Features of the implementation of the world achievements of scientific and technological revolution in various business models....368
Chapter 21 national economy: essence, level, trends....375
Differences in understanding economic efficiency and methods of its calculation....375
The content of the concept of "economic efficiency of the national economy" ..... 379
Quantitative assessment of the economic efficiency of the national economy .... 383
Problems of increasing the efficiency of the national economy; features of Russia .... 388
Chapter 22
The content of the process of accumulation (expansion) of production ... 395
Basic concepts characterizing the process of accumulation ..... 398
The rate and efficiency of accumulation .... 400
Sources of investment.....402
Theory of multiplier and accelerator....408
Chapter 23 Macroeconomic balance. Business cycles and crises....415
Equilibrium economic system: general concept and features of the transitional economy .... 415
Aggregate demand and aggregate supply. Theories of macroeconomic equilibrium ..... 417
Cyclicity as a form of market economy development....422
Industrial (classical) cycles and crises.....424
Causes economic crises and cycles. Basic theories .... 427
Long waves in the economy. The concept of N. Kondratiev .... 430
Modification of economic (industrial) cycles. Anti-crisis policy of the state .... 432
Chapter 24 Employment. Labor market. Unemployment....435
Population as a factor in the development of the national economy ..... 435
Reproduction of the labor force .... 442
Employment and labor market....445
Unemployment: content and forms (types) of manifestation ... 448
Chapter 25
Two main concepts of the role of the state in a market economy......456
Goals and tools economic policy and state regulation of the national economy .... 463
Indicative planning: content and role in state regulation market economy .... 466
Social policy of the state .... 469
Social justice and equality. Social differentiation and state redistribution of income .... 471
Protectionism: the content and role in the foreign economic policy of the state .... 480
Chapter 26 financial system in the process of reproduction at the national level ..... 483
Money, credit and finance as an objectively necessary form of development of a market economy....483
The monetary system of the country .... 484
Inflation: essence, causes, consequences....487
The credit system of the country .... 490
Financial system and theory of taxation...494
Basic concepts for part III .... 504
PART IV. Theoretical problems of the world economic system...509
Chapter 27 world economy: the essence and patterns of development...510
The content of the concept of "world economy" ...... 510
Globalization: essence, contradictions, development trends....513
The main patterns of development of the world economic system ..... 516
World labor market....520
Problems of the development of the theory of the world economy after the collapse of the socialist economic system .... 523
Chapter 28. International division of labor and integration processes in the world economy .... 527
Origins, trends, forms of implementation of the international division of labor .... 527
The national economy and the international division of labor .... 532
Integration trends in the world economy .... 536
Chapter 29. Differences in the levels of socio-economic development of the countries of the world community. Underdevelopment: economic content and solutions .... 540
Unevenness and differences in the levels of socio-economic development of countries in the world economy ... 540
The content of the concept of economic underdevelopment ..... 546
The evolution of theoretical views on the causes and ways to overcome underdevelopment....550
Chapter 30 currency system world economy .... 557
International Capital Market....557
International Monetary System.....566
Chapter 31
Essence and forms of manifestation of global problems...573
Aggravation of the ecological crisis in the second half of the 20th century: causes, sources and methods of solution....578
Basic concepts for part IV .... 588
