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Scientific works in the theories of finances and credit, according to the specification of the investigation object, are known to be many-sided and many-leveled.
This is of a totality of the financial relations shaped along the way of development, distribution, and application of finances, as money resources are widely spread. As an example, in “the overall theory of finances” there are two definitions of finances:
1) “…Finances reveal economical relations, the formation of the funds of income sources, along the way of distribution and redistribution of national bills in line with the circulation and use “.That description is provided in accordance with the problems of Capitalism when cash-commodity relations gain universal personality;
2) “Finances represent the formation of centralized and decentralized income places, inexpensive relations relatively with the distribution and use, which offer for the achievement of the state features and obligations and also provision of the situations of the increased further generation “.This description is produced without featuring the surroundings of its action. We share partly such reason of finances and think expedient to make some specification.
In the process of defining the investments, it is important to consume mind the sides of sources, costs and incomes, since expense, in one part, is the consequence of the manufacture’s task, and, from another, – part of money, which, in this instance, isn’t employed for usage.
Another event: it’s recommended to discuss investments in two features: as a group of reserve and flow, that will reveal the relationship between “placement of resources” and “investments “.
As we’ve stated earlier, soon ago, in the well-known Soviet literature the ideas of “the keeping resources” and “investments” were acknowledged to function as synonyms and concerned to function as the investment of places for more creation of the main resources and formation of the turnover funds. We match with such knowledge of the concept of “expense” (here, they split up three kinds of the expense costs: opportunities in the basic money of investments, opportunities in the house building and investments in the reserves) in the present day economical guides and it is mostly utilized on the macro level throughout a statistical examination of inexpensive processes. In that cement occasion investment could be the group of the reserve.
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