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| Introduction
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The object of Finance 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.
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 (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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| The essence, functions and the role of finance
| Concept of finance. Definition of finance. Money and finance. Finance and reproduction process. Specific attributes of finance. Development of new financial relations in market economy.
Necessity and nature of finance. Functions of finance. Basic concepts of finance: distributive and reproductive.
Interaction of cost economic categories: price, credit, payment for work, insurance.
Financial resources and funds. Available, saved, potential financial resources. The structure of financial resources.
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| Financial system
| Definition of financial system. The structure of financial system. Financial system consists of three parts: set of financial relations, set of funds of money resources, financial organizations of management. Scheme of financial system on parts. Centralized, decentralized finance.
The principles of organization of financial system. Concept of finance. Credit system. Development and improvement of financial system.
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| Financial policy and financial mechanism
| Financial policy. Financial mechanism. Financial strategy. Financial tactics. The purpose of financial policy of Kazakhstan. The tasks of financial policy. Principles of the financial policy.
The functional parts of the financial mechanism.
Organizational- administrative aspect the financial mechanism: subsystems, blocks, elements. Characteristics of financial mechanism.
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| Organization of management of finance
| Organization of management of finance. The elements of management of finance: information, planning, organization, regulation, control. Nation-wide finance.Strategic management of finance. The Ministry of economic and Budget planning.
The local financial bodies. Regional, urban, regional financial managements and departments. The tax service - Tax committee of Republic of Kazakhstan and tax comities of areas, urban, regional. The committee of Customs control. Finance automated of system. The automated system of financial accounting. The integrated information system of exchequer. The integrated tax information system of Republic of Kazakhstan. The automated control systems of the enterprises.
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| Financial planning and forecasting
| Financial planning and forecasting. The object of financial planning.Tasks of financial planning. Definitions of plan and planning. Methods of financing planning: the settlement analytical method, the method of expert estimations, the normative method, program-target method, economic- mathematical method. Organizational principles of financial planning- departmental, branch, geographical. Annual, intermediate term (3, 5 years) and perspective plans.
Types of the financing planning in sphere of material manufacture: strategic financial plan, current financial plan, operative financial plan.
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| Legal maintenance of financial relations
| The financial right. Separate directions: budget rights, tax rights, economic rights.
Sections: the currency legislation, insurance legislation, bank rights, legal regulation of the state credit. Financial- legal norms.
Dispositive method. The methods of financial activity of the state are: methods of obligatory and voluntary payments to the centralized state funds, at distribution of state money- financing and crediting; at financial operations- methods of non -cash and cash payments.
The financial- legal acts. Normative, individual, legislative, under-lawful, planned-financial.
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| Financial control
| Financial control. The spheres of action of financial control are: administrative, legal, social, technical, political. The principles of financial control. The main tasks of the financial control. Kinds, forms and methods of financial control. External control and internal control.
The inside –economic control. Preliminary, current and subsequent control. The auditing control. System of bodies of the state financial control.
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| Basis of functioning of finance of enterprises and organizations
| Basis of functioning of finance of enterprises and organizations.Relations in sphere of finance of enterprises. The basic features of finance of enterprises and organizations. Content of finance of enterprises and organizations. Classification of enterprises and organizations. Organizations of the basic organizational legal forms. Financial aspects of transformation of the property of enterprises and organizations.Razgosudarstvlenie. Privatization. Restructuring. The basic forms of restructuring: mergers, absorption, division, allocation. Cluster development in Kazakhstan.
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| Finance of commercial enterprises and organizations
| Finance of commercial enterprises and organizations. Basis of organization of finance of commercial enterprises and organizations. The basic principles of organization of finance of commercial enterprises and organizations: cost accounting, planned character, equality of all patterns of ownership, availability of financial reserves.
Financial funds of enterprises and organizations.Most important funds: statutory fund, fund of accumulation, fund of consumption, fund of payment of work, reserve fund, currency fund, repair fund. Production capital of enterprises and organizations. Production assets (industrial capital): basic, circulating. Circulating production funds. Funds of circulation.
Financial results of activity of enterprises and organizations. The total income. Net income. Financial management of enterprises and organizations. The basic activities of financial managers.
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| Finance of non-commercial organizations and establishments
| Finance of non- commercial organizations. Directions of non- commercial activity. Sources of financing and charges of organizations, establishments of non- commercial activity. Budget financing, self- supporting, self- recoupment.
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| General characteristic of public finances
| Economic activity of the state. Public goods, boon and services. Concept and structure of public finances. Distributive and control functions. Sub-functions of distributive functions: accommodation, redistributive, stabilization. Redistributive sub-functions. State treasure.
Public revenues. State expenditures.
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| Public revenues
| Public revenues. Financial-material part of a concept of revenue. Revenues of a state ownership. Concepts of “public revenues” and “state financial resources”. Concepts “the incomes of the state budget”. Content of “public revenues”. Centralized and decentralized incomes.
The schema: “Financial resources, public revenues and public expenditure”.
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| Taxes and organization of tax system
| Concept of taxes and their socio-economic essence. Principles of taxes. Functions of taxes: fiscal, redistributive, regulating. Tax policy. Tax system. Classification of taxes. Direct and indirect taxes. Common and special taxes. Central and local taxes.
The ways of collection of taxes. Methods of tax account: cash, accrual method.
The tax system of RK. The list of taxes. Other obligatory payments in the budget. Customs payments. Tax code.
Organization of levying the taxes. The elements of the taxation.
Characteristic of the basic kinds of taxes of RK. Individual income tax. The corporate income tax.
Indirect taxes. VAT. Excises.
The rent tax to export. The taxes and special payments of mineral resource users. Social tax. Property tax: the land tax, the tax to vehicles, the tax to property.
Gambling business tax.
Special tax regimes.
Fees and payments. Shifting of taxes and evasion from taxation.
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| State expenditures
| The essence of state expenditures. The structure of the state expenditure: the state budget, state off-budget funds, state enterprises and organizations, establishments of industrial and non-productive spheres. The expenditure of enterprises of public sector. System of state expenditures. Classification of state expenditures. Forms of budget financing: grants, subventions, subsidies.
Financing economy. Investment in a fixed capital. Repair of a fixed capital. Gain of circulated means. Creation of material reserves. Financing scientific-technical progress. Expenditures on welfare measures. Expenditures on social protection of the population. Expenditures of defence. Expenditures on management.
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| State budget
| Economic essence and the role of state budget. The specific features of the state budget.
Material embodiment of the state budget.
Structure of incomes and expenditures of the state budget.
The incomes of the budget: tax, non-tax receipts, receipts from sale of a fixed capital, receipts from transfers.
Budgetary classification. Divisions: a category, class, subclass, specificity. Budget code of RK. Grants.
Inter-budget relation and their regulation. Transfers, the budget credits, specifications of distribution of income. Transfers of general character, target current transfers, target transfers into development.
Balance of budget. Budget deficit. Allowable shortage level. Sequestration. The fiscal policy concerning budget deficit. Budget system and budget mechanism.
Budget process. Elaboration, making more precise the budgets. Execution of the budget. Specification, updating, monitoring of budgets and estimation of results. Reports on execution of the budget.
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| Organization of local finance
| The essence, organization and meaning of local finance. Incomes and charges of the local budgets. Theory of “fiscal federalizm”.
Finance of special economic zones. Essence and peculiarities of finance of special economic zones in Republic of Kazakhstan.
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| State credit and state debt
| The essence of the state credit. Functions of state credit. Internal, external and conditional credit.
Forms and methods of the state credit. The state loans. Kinds and forms of the state loans.
External(international) state credit.
State debt. Internal and external state debts. Capital and current state debt. Debt, guaranteed by the state. Limits of borrowing.
Management of the state debt: refinancing, conversion, consolidation, unification, exchange of the bonds on a regressive parity, delay of repayment of the loan, failure from the state debt.
Economic consequences of the state debt. Actions of government: refinancing, taxation, creation of money.
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| Economic and social basis of insurance
| Economic nature of insurance and sphere of its action. Features of insurance. Insurance funds. Insurance services. Insurance business.
Social insurance. Social security. Principles of formation of funds of social purpose: solidarity of generation and personal deductions. Non-state personal insurance.
Insurance at loss of job.
Medical insurance.
Features of property and personal insurance. The economic essence of property and personal insurance. Functions of property and personal insurance. Classification criteria of insurance.
The Fund of Warranting of Insurance Payments.
Organization of insurance business.
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| State off-budget funds
| Essence off-budget funds. Off-budget funds of social purpose: Accumulative State Pensions Fund (ASPF), The State Fund of Social Insurance.
Off- budget funds of economic purpose: fund of national well-being. ”Samruk-Kazyna”. The basic purpose and basic directions of activity.
Innovation Fund of Kazakhstan, The Fund of Development of Small Business (FDSB). Tasks of the funds.
National Fund of Republic of Kazakhstan. Saving and stabilization functions. Sources of formation of National fund.
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| State financial regulation of economy
| Concept and classification of state financial regulation of economy. The preconditions of state financial regulation of economy. Classification of state regulation on types, kinds, forms and methods.
Macro-equilibrium and finance. The multiplier of the balanced budget.
Variants of fiscal policy. Discretionary and non- discretionary fiscal policy. The constraining fiscal policy.
Finance in the theories of economic regulation. The basic positions of monetarism theory under the programs of financial- economic regulation.
Influences of taxes on market balance. Theory of supply. Laffer’s curve.
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| Financial market
| Concept about the financial market. Money market, credit market. Market of capital. Market of securities. Corporate securities: shares, bonds, market of state securities.
Meaning of financial market. Functions of financial market.
Securities market. Emission securities. State, non- state securities. The shares: privileged, as nominal, to bearer. The gold share. Kinds of bonds. The bill. The state securities. The commercial papers. Derivative financial tools.
Emission and circulation of securities.
The participants of security market. Investment funds. IPO.
Stock exchange. Activity of stock exchange. Functions carried out by stock exchange.
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| Finance in system of external economic relations
| Characteristic of foreign trade activities and directions of its development. The foreign economic relations: foreign trade; foreign investment; participation of the country in international financial-credit organizations; cooperation in the field of a science, engineering, culture, tourism, sport; realization of accounts on keeping embassies, consulates. The foreign trade.
Forms and methods of regulation of external economic activity
Formation and use of currency resources.
Balance payments. Structure and condition of summary balance of payment of RK.
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| Finance and inflation
| Nature of inflation and its interrelation with finance. The kinds of inflation. The reasons caused inflation in Kazakhstan. Measures of inflation. The forms of display and action of inflation mechanism.
Inflation of demand (inflation of consumers) and inflation of costs (inflation of manufacturers). Socio and economic consequences of inflation.
Measures of anti-inflationary policy. Adaptation policy.
Anti-inflationary measures. Anti-inflationary fiscal and tax policy. The reduction of state expenditures. Restrictions, sequestering, control of a level, restriction of a shortage level.
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