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The esscnce and peculiarities of functioning of a category “finance”, its structural components, properties and principles have been stated in the textbook. Conformity with a law interaction of a financial system, the fi¬nancial mechanism in internal and external interrelations have been revealed. Actual problems of finance in modern social and economic conditions are earmarked. Intended for students, post-graduate students, masters, teachers of high schools.


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