THE DEFINITIVE ESSENCE OF THE CATEGORY "FINANCE" IN THE CONDITIONS OF THE TRANSFORMATION OF FINANCIAL SCIENCE IN UKRAINE

Abstract

The article considers the main approaches to the formation of the "finance" category by financial science. The main scientific tools for the systematization of financial knowledge and the construction of a scientific database based on the principles of the grammar of constructions are studied. At the theoretical level, the analysis of fundamental phenomena, which are the basis for conducting financial research in the economic space of society, has been carried out. The postulates of descriptive logic are used to evaluate modern scientific research of financial scientists. An evaluation of semantically similar concepts of "finance" was carried out and the degree of their similarity was determined, which is strategically important and timely for solving the main theoretical problems of financial science. The linguistic scientific matrix of the financial category was built and the importance of its main components was substantiated. The category of "finance" in the article was analyzed using the postulates of linguistic comparativism. An attempt was made to reveal the conventional meaning of finance and its grammatical form, and this allows us to form our own vision of the scientific construct of the financial category with the help of the main forms of thinking used in jurisprudence. The obtained results of the study are proposed to be used for the transformation of the legal field of the state in order to increase the level of efficiency of financial relations. It is proposed, within the scope of the article, to systematize the main aspects of finance as a phenomenon, based on research into the understanding of the category "finance" by scientists and practitioners. On the basis of the conducted research and available tools, an attempt was made to develop an own linguistic scientific matrix of the "finance" category. On the basis of our study of the scientific works of financiers, the "distribution" component has been actualized as the basis of financial science, which studies dynamic processes that become the subject of research by theorists and practitioners. Accordingly, we proposed a scientific matrix for the formation of the category "finance" for their identification at different levels of financial science, namely: "a set of managed social relations of a distributive nature, which change the existing value and structure of value in order to form a constantly operating system for achieving tasks and goals on the basis of formed interest or requirements of the environment.