Finance

Abstract

The textbook reveals the theoretical and practical aspects of the organization of finance as a socio-economic category. It examines the essence and functions of finance, their role in the reproduction process, the structure of the financial system of the state, the content of state and municipal finance, financial management bodies, the essence of the budget and state extra-budgetary funds, the organization of the budget process. The priorities and main directions of the state's financial policy, forms and methods of state financial control, trends in the development of public credit and public debt are identified. Special attention is paid to the organization of the finances of economic entities, the role of taxes and taxation in the financial system of the state, the structure of the financial market, the functioning of international finance.
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 For students of higher educational institutions studying under bachelor's, master's and specialty programs, graduate students and teachers of economic and managerial areas of training, students of courses and faculties of advanced training, employees of financial authorities and persons studying finance independently.