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Systematizing Approaches to Definition of Essence of the Categories of «Bank Finance» and «Bank Financial Resources»

Onopriienko Yuliia Yu.

Анотація

The article considers the basic approaches, used by both domestic and foreign scientists, to interpretation of the concepts of «enterprise (company) finance», «corporate finance» and «bank finance». The basic characteristics of the latter concept have been defined, in this context, the nature of a bank as an enterprise, a financial intermediary and a banking system element has been specified. It was also noted that the material manifestation of the concept of «bank finance» was the financial resources without which a bank would not be fully functional as an intermediary in the financial market. On this basis, an in-depth analysis of the scientific literature on the interpretation of the concept of «financial resource» was carried out. The conducted study has allowed to formulate an own definition of the concept of «bank finance».

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