Editura Universitara Finances

45,00 Lei

ISBN: 978-606-28-0731-3

DOI: 10.5682/9786062807313

Publisher year: 2018

Edition: Revizuita

Pages: 354

Publisher: Universitară

Author: Mihai Aristotel Ungureanu, Dragos M. Ungureanu, Dumitru M. Nedelescu

In stock
Stock limit
- +
Add to cart
Product Code: 9786062807313 Do you need help? 0745 200 718 / 0745 200 357
Add to wishlist Request information
  • Description
  • Download (1)
  • Authors
  • More details
  • Content
  • Where to find it
  • Reviews (0)
Finance is currently a major component in the economic and social life of each state, due to the fact that in more and more European countries are concentrated at the disposal of public authorities over 50% of the Gross Domestic Product (GDP) of the state. , respectively through financial methods, techniques and instruments. The impact of finance on the economy of any state is determined, on the one hand, by the proportion of redistribution of the Gross Domestic Product (GDP), and on the other hand by the way in which this process is carried out.
The paper "Finance" is addressed primarily to students, but it can be consulted by all those interested in finance and who want to learn the concrete methodological aspects of this complex area of ​​public finance and business.
Also, this paper aims to clarify the basic concepts with which all financial disciplines operate, ie lays the theoretical foundations for them and has an important role in training students as future specialists in economics and finance.

MIHAI ARISTOTEL UNGUREANU

DRAGOS M. UNGUREANU

DRAGOS M. NEDELESCU

Finance is currently a major component in the economic and social life of each state, due to the fact that in more and more European countries are concentrated at the disposal of public authorities over 50% of the Gross Domestic Product (GDP) of the state. , respectively through financial methods, techniques and instruments. The impact of finance on the economy of any state is determined, on the one hand, by the proportion of redistribution of the Gross Domestic Product (GDP), and on the other hand by the way in which this process is carried out.
The paper "Finance" is addressed primarily to students, but it can be consulted by all those interested in finance and who want to learn the concrete methodological aspects of this complex area of ​​public finance and business.
Also, this paper aims to clarify the basic concepts with which all financial disciplines operate, ie lays the theoretical foundations for them and has an important role in training students as future specialists in economics and finance.
In the elaboration of this paper we started from the premise that the current system of finance in Romania did not appear on an empty field, but as a result of older systems of finance, which were formed as the evolution of economic and social life and which have functioned, with more or less favorable effects, in the concrete conditions of each stage of development.
Based on these considerations, the purpose of the research is suggested by its title "Finance", and the objectives pursued by the authors can become pillars that suggest an ascending line in: the definition, role and functions of finance; the financial mechanism; public spending system; the system of public financial resources; general theory of taxes and fees (direct and indirect); tax evasion and tax repercussions; state loans and public debt; budget and public treasury; company capitals; investment decision; financing decision; dividend decision. Thus, the paper is classically structured on 13 chapters during which the way of achieving the proposed objectives is pursued and which represents the fruit of a serious analytical effort, well coordinated by the authors, which combined the documented concerns of outfit and scientific consistency. , but also of the daily activities of the authors who have worked or are working in national or European public institutions, thus knowing, practically, the steps undertaken by our country in the analyzed field.
We hope that this paper, which was designed as a study material made available to students and all those interested to initiate and deepen this important field in the socioeconomic context in which we live, will become a useful tool in the activity. them.
At the same time, we believe that the paper can be perfected and, as there is more to be said in any field, we will be receptive to the recommendations of readers, as well as to the national, European and global evolution in the field of financial policies.

The Authors

Foreword / 9
I. Concepts regarding the definition, content, role and functions of finance / 11
1.1. Definition, economic content and historical character of finance / 12
1.2. Functions of public finances / 18
1.3. The role of public finances / 20
1.4. Concepts regarding the role and functions of public finances / 21
1.5. Functions of private finances / 22
1.6. Grid tests / 26
II. The financial mechanism / 31
2.1. Defining the financial mechanism / 32
2.2. Public financial system / 33
2.3. Institutional and legal framework of public finances / 35
2.4. Management of financial activity / 37
2.5. Financial policy / 39
2.6. Grid tests / 42
III. Public expenditure system / 45
3.1. Content and classification of public expenditures / 46
3.2. The level, structure and dynamics of public expenditures / 51
3.3. Case studies and applications / 56
3.4. Grid tests / 62
IV. Public financial resources / 67
4.1. Content and influencing factors of public financial resources / 68
4.2. Classification of public financial resources / 69
4.3. Indicators for the analysis of public financial resources / 71
4.4. Case studies and applications / 74
4.5. Grid tests / 78
V. Taxes and fees / 83
5.1. Content and role of taxes and fees / 84
5.2. Classification of taxes and fees / 88
5.3. Direct taxes / 90
5.4. International double taxation / 106
5.5. Indirect taxes / 108
5.6. Case studies and applications / 116
5.7. Grid tests / 125
VI. Tax evasion and the repercussion of taxes / 134
6.1. The concept and forms of tax evasion / 135
6.2. Causes of tax evasion, possibilities for prevention and control / 138
6.3. Impact of taxes / 142
6.4. Grid tests / 143
VII. State loans and public debt / 147
7.1. State loans: content, classification, technical elements / 148
7.2. Operations occasioned by state loans / 155
7.3. Public debt: general notions and appreciation indicators / 158
7.4. Repayment of public debt / 163
7.5. Case studies and applications / 164
7.6. Grid tests / 170
VIII. Consolidated General State Budget / 174
8.1. The content of the budgetary system and budgetary principles / 175
8.2. Budgetary process: content, features, stages (180)
8.3. Budget balance, component of financial balance / 188
8.4. Case studies and applications / 195
8.5. Grid tests / 198
IX. State Treasury: general considerations / 204
9.1. The need to organize the State Treasury / 205
9.2. Definition and role of the State Treasury / 208
9.3. Functions of the State Treasury / 211
9.4. The organization system of the State Treasury / 215
9.5. Grid tests / 217
X. Company capitals / 222
10.1. Company capital structure / 223
10.2. Changes in the volume and structure of capital / 229
10.3. The cost of company capital / 236
10.4. Case studies and applications / 242
10.5. Grid tests / 251
XI. Investment decision / 256
11.1. Theoretical aspects regarding the financial decisions of the company / 257
11.2. Investment decision at company level / 260
11.3. Evaluation indicators of investment projects / 264
11.4. The structure of the investment project / 271
11.5. Case studies and applications / 275
11.6. Grid tests / 282
XII. Financing decision / 288
12.1. General aspects regarding the financing decision / 289
12.2. Internal sources of financing the company / 293
12.3. External sources of company financing / 299
12.4. Case studies and applications / 315
12.5. Grid tests / 320
XIII. Dividend decision / 326
13.1. General aspects regarding the company 's profit / 327
13.2. Company profit distribution policy / 331
13.3. Types of dividend policy / 334
13.4. Case studies and applications / 336
13.5. Grid tests / 341
Bibliography / 345

www.editurauniversitara.ro

write a review


The review was sent successfully.

Customer Support Monday - Friday, between 8.00 - 16.00

0745 200 718 0745 200 357 comenzi@editurauniversitara.ro
close

Compare

You must add at least one product to compare products.

close

Was added to wishlist!

Was removed from wishlist!