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Introduction. The content of discipline
The content of discipline Annotation Standard program CONTENT
Finance (3 credits)
The course of “Finance” represents the basic studying discipline. It includes both theoretical rules of science about finance and practical aspects of use of category in economic processes. Conceptually discipline is based on criteria and principles of economic theory and its continuation, concrete definition in specific sphere of financial relations. The financial relations as the integral part of the industrial relations has specificity consisting of their character, directed on reproduction of a public product with formation of target money funds. The course “Finance” in economic high schools and especially financial – credit direction is introduction, anticipating study of the subsequent disciplines as: “Financial control and audit”, “State budget”, “Corporate finance”, “Financial management”, “ Tax and taxation” and others. The purpose of the discipline is to ensure theoretical and practical preparation of the trainees in mastering financial categories, concepts, terms, their classification, meaning, place in socio- economic processes, achievement of understanding of interrelation and interaction of the forms of organization of finance and methods of their application in concrete condition of social economic development of a society.
The course “Finance” takes the important place in the system of economic discipline. The object of this discipline is the financial resources- potential resources of the money incomes, accumulations and funds. The subjects of Finance are the participants of the mentioned relations- economic agencies, patterns of ownership, levels of management: economic, commercial, state, public and other structures, bodies, households. In a Finance science the basic method of knowledge – dialectically- historical is used. The phenomena, processes, facts are considered in interrelation, interaction, in constant movement, and development; the historical approach assumes the account of the last experience accrued knowledge, used of approved, settled forms and methods of the financial relation. The common methods of scientific knowledge are used: method of theoretical research (ascention from abstract to concrete and return movement), empirical(supervision, comparison, measurement) and theoretical approaches(abstracting, analysis and synthesis, induction and deduction and others). Use of named methods, ways of study of discipline is necessary, because the phenomena, processes in economy interconnected, bound, are at times inconsistent, differently directed. At study of discipline for the characteristic of concepts, categories, subcategories, processes borders of their distribution and the orientations principles of action, criterion of classifications are determined, the functions and sub-functions are proved. The dynamism, use of the developed forms and methods of economy, including financial mechanism, methods of regulation is inherent in the market relation.
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