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Finantele au aparut drept urmare a accentuarii diviziunii sociale a muncii , a dezvoltarii pina la un nivel a relatiilor marfa-bani, s-a afirmat ilegalitatea averii, aparitia proprietatii private, societatea scindindu-se in clase sociale – ducind la aparitia statului. Instituirea fortei publice a facut necesara procurarea din mijloace materiale si banesti pentru intretinerea acestor organe. Un argument in plus al intitularii obiectului de studio de Dr. financiar il avem in Legea fundamentala a RM . Conform Costitutiei sistemul nostru financiar e un complex de acte efectuate de institutile publice in sfera financiara sau cu atributii financiare de control, privind formarea si intrebuintarea fondurilor banesti ale statului, unitatilor administrativ-teritoriale s.a. structuri de interes public.

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