Грідчіна. Фінанси (теоретичні основи)
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304
Ç̲ÑÒ
Âñòóï.............................................................................................................................................................. 3
Ðîçä³ë 1. Îñíîâè òåî𳿠ô³íàíñ³â
............................................................................................... 4
1.1. Ô³íàíñè ³ ¿õ ì³ñöå â ñèñòåì³ ñóñï³ëüíèõ â³äíîñèí
...................................................... 4
1.2. Ñòðóêòóðà é çàãàëüíà õàðàêòåðèñòèêà
ô³íàíñîâî¿ ñèñòåìè .......................................................................................................................... 16
1.3. Ô³íàíñîâà ïîë³òèêà ......................................................................................................................... 27
1.4. Êîíöåïòóàëüí³ ï³äõîäè äî ôîðìóâàííÿ äåðæàâíîãî
áþäæåòó â óìîâàõ ðèíêîâî¿ åêîíîì³êè .......................................................................... 45
Ïèòàííÿ äëÿ ñàìîêîíòðîëþ ..................................................................................................... 59
Çàâäàííÿ..................................................................................................................................................... 59
Ðîçä³ë 2. Äåðæàâí³ ô³íàíñè
........................................................................................................ 60
2.1. Áþäæåòíà ñèñòåìà ³ áþäæåòíèé ïðîöåñ
........................................................................ 60
2.2. Äîõîäè ³ âèäàòêè áþäæåòó ....................................................................................................... 73
2.3. Äåðæàâí³ ö³ëüîâ³ ôîíäè .............................................................................................................. 89
2.4. Äåðæàâíèé êðåäèò ............................................................................................................................ 98
2.5. Äåðæàâíèé áîðã ³ óïðàâë³ííÿ íèì .................................................................................... 113
Ïèòàííÿ äëÿ ñàìîêîíòðîëþ ................................................................................................... 123
Çàâäàííÿ................................................................................................................................................... 123
Ðîçä³ë 3. Îñíîâè ôóíêö³îíóâàííÿ ô³íàíñ³â ï³äïðèºìñòâ
(óñòàíîâ, îðãàí³çàö³é)
.......................................................................................... 124
3.1. Ñóòí³ñòü ³ ñêëàä ô³íàíñ³â ï³äïðèºìñòâ
(óñòàíîâ, îðãàí³çàö³é)
.................................................................................................................. 124
3.2. Ô³íàíñîâ³ ðåñóðñè ï³äïðèºìñòâà ³ äæåðåëà
¿õ ôîðìóâàííÿ .................................................................................................................................... 129
3.3. Îñíîâè ôîðìóâàííÿ ³ âèêîðèñòàííÿ ïðèáóòêó
ï³äïðèºìñòâ .......................................................................................................................................... 138
3.4. Ô³íàíñîâå ïëàíóâàííÿ ................................................................................................................ 148
Ïèòàííÿ äëÿ ñàìîêîíòðîëþ ................................................................................................... 159
Ðîçä³ë 4. Ñòðàõóâàííÿ ÿê îñîáëèâèé åëåìåíò
ô³íàíñîâî¿ ñèñòåìè
................................................................................................. 160
4.1. Åêîíîì³÷íà ñóòí³ñòü ñòðàõîâèõ â³äíîñèí
................................................................... 160
4.2. Ðèçèêè, ùî áåðóòüñÿ äî ñòðàõóâàííÿ ............................................................................. 169
4.3. Ôîðìè îðãàí³çàö³¿ ñòðàõîâèõ ôîíä³â
³ âèäè ñòðàõóâàííÿ ......................................................................................................................... 174
305
4.4. Ñï³âñòðàõóâàííÿ ³ ïåðåñòðàõóâàííÿ ................................................................................ 184
4.5. Ô³íàíñîâ³ ïîòîêè ñòðàõîâîãî ðèíêó............................................................................... 186
Ïèòàííÿ äëÿ ñàìîêîíòðîëþ ................................................................................................... 195
Çàâäàííÿ................................................................................................................................................... 195
Ðîçä³ë 5. Ô³íàíñè íàñåëåííÿ ................................................................................................... 196
5.1. Äæåðåëà ³ ñòðóêòóðà ô³íàíñ³â äîìîãîñïîäàðñòâ
.................................................. 196
5.2. ²íâåñòèö³éíà ä³ÿëüí³ñòü íàñåëåííÿ ................................................................................... 200
Ïèòàííÿ äëÿ ñàìîêîíòðîëþ ................................................................................................... 202
Ðîçä³ë 6. Ô³íàíñîâèé ðèíîê .................................................................................................... 203
6.1. Ñóòí³ñòü ³ ñòðóêòóðà ô³íàíñîâîãî ðèíêó
..................................................................... 203
6.2. Ñóáºêòè ô³íàíñîâîãî ðèíêó.................................................................................................. 216
6.3. ²íñòðóìåíòè ô³íàíñîâîãî ðèíêó ......................................................................................... 222
6.4. ²íôðàñòðóêòóðà ô³íàíñîâîãî ðèíêó ................................................................................ 229
6.5. Ô³íàíñîâ³ ïîñåðåäíèêè ³ ¿õ ôóíêö³¿ .................................................................................. 242
6.6. Äåðæàâíå ðåãóëþâàííÿ ô³íàíñîâîãî ðèíêó ............................................................. 249
Ïèòàííÿ äëÿ ñàìîêîíòðîëþ ................................................................................................... 254
Çàâäàííÿ................................................................................................................................................... 254
Ðîçä³ë 7. Ô³íàíñîâèé êîíòðîëü
............................................................................................ 255
7.1. Ñóòí³ñòü ³ âèäè ô³íàíñîâîãî êîíòðîëþ
........................................................................ 255
7.2. Äåðæàâíèé ô³íàíñîâèé êîíòðîëü ..................................................................................... 263
7.3. Àóäèòîðñüêèé êîíòðîëü............................................................................................................ 280
7.4. Âíóòð³øíüîãîñïîäàðñüêèé êîíòðîëü ............................................................................. 283
Ïèòàííÿ äëÿ ñàìîêîíòðîëþ ................................................................................................... 284
Ðîçä³ë 8. ̳æíàðîäí³ ô³íàíñîâ³ â³äíîñèíè
................................................................. 285
8.1. Ðîëü ô³íàíñ³â ó ðîçâèòêó ì³æíàðîäíèõ çâÿçê³â
................................................... 285
8.2. Ãðîøîâ³ ïîòîêè ó ñôåð³ ì³æíàðîäíèõ ô³íàíñ³â..................................................... 287
8.3. Âàëþòà ³ âàëþòíèé êóðñ ........................................................................................................... 291
8.4. Âàëþòíà ñèñòåìà Óêðà¿íè ........................................................................................................ 296
Ïèòàííÿ äëÿ ñàìîêîíòðîëþ ................................................................................................... 298
Çàâäàííÿ................................................................................................................................................... 298
Ñïèñîê âèêîðèñòàíî¿ òà ðåêîìåíäîâàíî¿ ë³òåðàòóðè
...................................... 299
306
Íàâ÷àëüíå âèäàííÿ
Ãð³ä÷³íà Ìàðèíà Âîëîäèìèð³âíà
Çàõîæàé Âàëåð³é Áîðèñîâè÷
Îñ³ï÷óê Ëàðèñà Ëåîí³ä³âíà òà ³í.
Ô²ÍÀÍÑÈ
(òåîðåòè÷í³ îñíîâè)
ϳäðó÷íèê
2-ãå âèäàííÿ, âèïðàâëåíå ³ äîïîâíåíå
Educational edition
Gridchyna, Maryna V.
Zachozhaj, Valeriy B.
Osypchuk, Larysa L. et al.
FINANCES
(theoretical basics)
Textbook
2nd edition, revized and supplemented
³äïîâ³äàëüíèé ðåäàêòîð Ì. Â. Äðîçäåöüêà
Ðåäàêòîð Â. Ã. Øåâåëüîâà
Êîðåêòîðè Ë. Ã. Áóðëàê³íà, Ë. Ñ. Òîáîë³÷
Êîìïþòåðíå âåðñòàííÿ Ò. ². Ãóáàíîâà
Îôîðìëåííÿ îáêëàäèíêè Ì. Â. Êóë³êîâ
ϳäï. äî äðóêó 09.08.04. Ôîðìàò 60
×
84/
16
. Ïàï³ð îôñåòíèé. Äðóê îôñåòíèé.
Óì. äðóê. àðê. 19,25. Îáë.-âèä. àðê. 17,5. Òèðàæ 5000 ïð. (1-é çàâîä). Çàì. ¹ 4-379
̳æðåã³îíàëüíà Àêàäåì³ÿ óïðàâë³ííÿ ïåðñîíàëîì (ÌÀÓÏ)
03039 Êè¿â-39, âóë. Ôðîìåò³âñüêà, 2, ÌÀÓÏ
Ñâ³äîöòâî ïðî âíåñåííÿ äî Äåðæàâíîãî ðåºñòðó
ñóáºêò³â âèäàâíè÷î¿ ñïðàâè ÄÊ ¹ 8 â³ä 23.02.2000
ÂÀÒ Á³ëîöåðê³âñüêà êíèæêîâà ôàáðèêà
09117 Á³ëà Öåðêâà-17, âóë. Ëåñÿ Êóðáàñà, 4
The theoretical basics of finances are studied, the structure, characteristic peculiarities
of the state finance system, main directions of the finance politics, and also conceptual
approaches in the formation of the state budget in the conditions of market economy are
treated in the proposed manual. The segments of financial system: state finances, business
finances, assurance, people finances are considered. Special attention is paid to the finance
market as a mechanism of effective distribution and redistribution of finance resources.
The role of different kinds of financial control in the financial system functioning is shown.
It is meant for students of economical specialties of higher educational establishments.