Financial Resources as an Object of Financial Relations of Enterprises

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Abstract

Different approaches to the definition of the essence of financial resources of enterprises existing in the theory and practice of financial management are analyzed in the article. Considering the financial resources as a more extensive concept in relation to the concept of money, the authors offer their definition of financial resources of the enterprises, devoting their main substantive signs and justify the order of their calculation.

About the authors

E B Tyutyukina

Finance Academy under the Government of Russian Federation

Finance Academy under the Government of Russian Federation

K M Afashagov

Finance Academy under the Government of Russian Federation

Finance Academy under the Government of Russian Federation

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