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Maria Danylevs'ka, T.V. Chernenko
Bukovyna State Finance Academy
CONCEPT "FINANCE" IN FINANCIAL MANAGEMENT
Finance - a set of economic relationships associated with the formation and use of funds of financial resources to meet the needs of expanded reproduction. Finance include only those relations which concern the process of formation, distribution and use of funds of funds to enterprises in the regions and national economy in general.
Finance function due to the financial system that includes a combination of different forms of financial relations between the state and enterprises, between enterprises, organizations and associations, relations with state enterprises and organizations from the public.
The article is aimed at analyzing the concept "finance" in the financial management.
Concept is studied though language unit that nominates it. Language units are lexemes, word combinations, and structural schemes.
Concept in linguistic literature has various definitions. A. Vezhbyts'ka, S.V. Kuzljakin, A.P. Babushkin, S.G. Vorkachev, G.G. Slyshkin define concept as a hidden text meaning that facilitates the communication and closely connected with humans.
S.A. Askol'dov, N.N. Boldyrev, N.A. Semenkina do not regard concept as meaning, they consider it as a cultural socio-physical education in the social consciousness.
Our paper focuses on presenting the concept "finance" with the help of its synonymic row that makes the semantic sphere of the lexeme and allows us to analyze the cognitive features of the lexeme "finance".
Z.D. Popava and I.A. Sternin say that the analysis of the synonymic row allows to show semantic components that represent the cognitive features [2, с. 201].
The conceptual field of "finance" contains the following constituents: seed, direct, manage, bank, credit, invest, refinance, back, fund, pay.
In English language the lexeme "finance" according to the definitions of the English dictionaries contains in its semantics following components of meaning:
1) the system of money, credit, etc., esp with respect to government revenues and expenditures;
2) funds or the provision of funds;
3) funds; financial condition.
•4) money used by a company, provided by the shareholders or by loans ;
•5) money that is used to pay for something such as a large project ;
•6) the system of money, credit, and investment; management of money, loans, or credits, the dangerous political arena of public-sector finance; funds or the provision of funds ;
•7) money management (including investment, banking, etc.);
•8) the management of the monetary resources and funding of an individual, organization, or government .
and the synonymic row of the lexeme "finance" contains 28 constituents: to back, to bankroll, to bear (the cost/expense), to capitalize, to credit, to disburse, to endow, to float, to fund, to furnish (credit), to guarantee, to invest, to loan, to manage, to obtain, to pay, to pick up (the check), to provide, to put (up), to raise, to secure(financial resources), to sell(on credit), to set up (in business), to sponsor, to subsidize, to supply (on credit), to support, to underwrite.
Busel V.T. defines "finance" as a system of monetary relations in any country and as money of any [1, c. 143].
So, we regard "finance" in financial management as the relations between authorities concerning monetary and financial resources management.
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