basis of market relations make money by linking the interests of buyers and sellers.As a result, economic relations arise financial relations, in which market participants make and use the money for different purposes, while creating corresponding own cash funds.This concept and the finance function is a key category of interaction of subjects of the market.
Finance have the following common features: they are associated with the state, the process of production, commodity-money relations, are a category of value (money), carried out the distribution of GDP and the LP, expressed in real monetary funds.The essence of the role and functions of finance related.
essence of Finance revealed through the finance function.They are implemented by the financial mechanism, which includes the organizational forms of financial relations in the sphere of the economy, the use and formation of monetary centralized and decentralized funds, methods of financial planning, financial law, finance and planning methods, etc.
finance a number of functions .Under the function refers to the manifestation of the economic categories of its essence, it is revealed through the responsibilities that this category performing.Finance functions are stable and objective.
In economic theory, a single view of the finance function is no single point of view.Most researchers isolated functions such as control, regulatory and distribution.
distribution function carried out in all areas of public life: the immaterial sphere of material production, treatment.At the micro level are the subjects of the distribution of legal entities and physical persons, at the macro level - the state.The distribution of GDP and are subject ND.
This function includes three consecutive and interconnected stages: the formation of the further distribution and use of funds.Under formation of funds meant the financial resources of business entities, households and centralized state funds.These funds are allocated through financial instruments.Using Finance provides advanced production and the lives of individual members of society and the improvement of national needs of the entire population.
control function associated with the movement of funds the cost of GDP.With its help, the reproduction process is shown through financial resources.Financial control informs the public about the problems in the economic and monetary relations in the country.This feature indicates the deviations in the proportion of GDP, and ND, the need for education trust fund of funds, the creation of the necessary resources being made.
control function is shown before the allocation process, in use of funds, when summarizing and evaluating the performance of funds of funds.Implemented through the function of financial and economic, fiscal and credit and banking supervision.
Objects control function - the financial performance of enterprises, firms and organizations.In this regard, much depends on the activities of the Chief Accountant, Finance Department employees, sufficiency of financial information and compliance with the discipline in the field of finance.
Regulatory function associated with state participation in the processes of reproduction.At the micro level, this function stimulates businesses (creating funds to help improve the quality of the manufacturing process), at the macro level - regulate government spending, state credit, taxes.
This basic function of finance, which reveal the essence of this sphere of relations.