Сущность финансов проявляется, прежде всего, через распределительную функцию. Распределительный процесс, осуществляемый с помощью финансов, сложен и многогранен. Ему присуща многоступенчатость, порождающая разные виды распределения — внутрихозяйственное, внутриотраслевое, межотраслевое, межтерриториальное. Финансы обслуживают разные этапы распределения стоимости общественного продукта, участвуя как в первичном распределении, так и в перераспределении. Финансовый метод распределения охватывает разные уровни управления экономикой: федеральный, региональный (на уровне субъектов Федерации), местный (на уровне местных органов управления).
В целом распределительная функция финансов позволяет:
• создавать целевые фонды денежных средств на уровне государства, органов местного самоуправления, хозяйствующих субъектов, населения;
Продолжение ниже рекламного блока:
• осуществлять распределение между производственной и непроизводственной сферами и социальными группами, а также внутрихозяйственное, внутриотраслевое, межотраслевое, межтерриториальное распределение.
Наряду с распределительной функцией финансам присуща и контрольная функция. Основу контрольной функции составляет движение финансовых ресурсов. Исходя из характера их движения, общество имеет возможность знать о том, как складываются пропорции в распределении денежных средств. Полученная информация позволяет оценить эффективность и целесообразность произведенных расходов. Чтобы информация отражала реальное положение дел, она должна быть полной, своевременной и достоверной.
Использование контрольной функции финансов на практике позволяет осуществлять финансовый контроль, который является функцией финансовых органов.
Обе функции финансов связаны — они действуют одновременно: распределение не может не контролироваться и контроль без распределения невозможен.
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