Summary

Reformatting economic and financial relations in society is reflected in the dynamism of the financial basis of social reproduction that requires rethinking the nature and understanding of the economic importance of financial resources. Financial resources are the determining basis of the process of social reproduction and functioning of the state and the enterprises of any legal form and ownership.

The purpose of this article is to identify the relationship evolution of views on the nature and importance of the economic category “financial resources” and financial relations existing in society. Research object – a set of economic phenomena, processes and relationships that take place in the national economy.Subject of investigation – a set of theoretical and applied aspects of the formation and use of financial resources in the process of social reproduction. The methodological basis of research the dialectical method of knowledge of social and economic phenomena, systematic approach and research results of leading scientific economic schools. Applied logical and historical methods to track the evolution of views on the nature and economic substance of financial resources and the abstract - logical - for composite summarizing the results and drawing conclusions.

Evolutionary determinants of economic category “financial resources” should be considered in the context of understanding the concepts of “economic category”, “finance” and “resources”. We consider it appropriate to consider the financial resources of enterprises as money and other liquid current assets that accumulated and advances of their own borrowed and borrowed sources in the business enterprise to meet economic needs and interests of its owners and other stakeholders.

Analysis of evolutionary determinants of economic category “financial resources” in the context of understanding the concepts of “economic category”, “finance” and “resources” revealed dependence defined definitions of financial relations prevailing in society, economic status and level of development, the model of financial relations in society. Is found that the acquisition of financial resources radically different role and value of market economic conditions, due to the isolation of the movement of the material – the material reproduction, which leads to a financial crisis at the level of national economies and the scale of the global economy.