The financial system is difficult, dynamic and open system. Complexity of a financial system is defined by heterogeneity of the making elements, a raznokharakternost of communications between them, a structural variety of elements. It causes variety and distinction of elements of system, their interrelations, tendencies, changes of structure and a condition of system, plurality of criteria of their activity. Dynamism of a financial system is caused by that it is in to the changing size of financial resources, expenses, the income, in fluctuations of supply and demand on the capital. It provides increase and deepening of communications of a financial system with environment as it communicates with environment, but complicates process of its management. The financial system is open system as it communicates with environment.
Object of management in financial management is set of conditions of implementation of a monetary turn, circulation of cost, the movement of financial resources and financial relations between economic entities and their divisions in economic process.
The subject of management is a special group of people (financial management as management personnel, financial management as the managing director) which by means of various forms of administrative influence carries out purposeful functioning of object.
Financial management as form of business activity means that financial management cannot be purely bureaucratic, administrative act. It is about creative activity which actively reacts to the changes happening in environment. Financial management as a form of business assumes use of scientific bases of planning and management, the financial analysis.
The monetary relations according to the contents and structure are much wider than the financial relations. So, the monetary relations reflecting change of forms of cost in the course of purchase and sale do not belong to the financial relations, because they directly not svyazyana with formation and use of trust monetary funds of public appointment (public finance). If the enterprise realizes goods and receives the corresponding revenue, in this case there is a change of forms of cost which, naturally, influences finance of the enterprise and closely with them is connected as is the necessary prerequisite of end of a circulation and receiving monetary revenue - a direct source of monetary funds and accumulation. At the same time, by means of this part of the monetary relations meanwhile there is no distribution and redistribution of the income and accumulation for satisfaction of public requirements. Also monetary account and control of all types of expenses, calculation of prime cost and determination of prices for products, "purchase and sale" of goods and services through system of trade organizations, the account and storage of monetary revenue, regulation of monetary circulation in the country, etc. do not belong to the financial relations.
Now in foreign literature management is considered as the realization of function of planning, the organization, motivation and control necessary to formulate and achieve the objectives of the organization.
The financial system enters in social and economic sistemu.1 the Main property of social and economic system that interests of people are its cornerstone is. Set of public, collective and personal interests influences a condition of system and process of its development. Any system consists of elements. The element of system is understood as such subsystem which in the conditions of this research is represented indivisible, is not subject to a further partition on components. Therefore, the element is always structural part of any system. For example, the financial system, in general, as an element of system includes financial funds (monetary, fixed, revolving funds, funds of the address, authorized capital). For finance of an economic entity as an indivisible element of system finance of structural division of this subject is considered. For finance of division of an economic entity as an indivisible element of system financial resources are considered.