Finance and Credit

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A study of the content of the category Financing using the method of comparative analysis

Vol. 25, Iss. 2, FEBRUARY 2019

Received: 7 November 2018

Received in revised form: 30 November 2018

Accepted: 14 December 2018

Available online: 28 February 2019

Subject Heading: THEORY OF FINANCE

JEL Classification: G00

Pages: 336–347

Poltoradneva N.L. Omsk State Transport University (OSTU), Omsk, Russian Federation

Savrasova D.V. Financial University under Government of Russian Federation, Omsk Branch, Omsk, Russian Federation

ORCID id: not available

Subject The article explores the content of the category Financing.
Objectives The article aims to form a necessary basis for the category classification, which can become a base for increasing the efficiency of financial regulation.
Methods For the study, we used economic, linguistic, comparative, and logical approaches to compare different categories.
Results The comparative analysis shows the relationship between the category Financing and other categories of this semantic series. The article presents an original classification of the types of financing corresponding to the laws of logic and our own definitions of the investigated categories.
Relevance The results of the study can be used by students, postgraduates and professors of economic universities, as well as other experts in the field of finance for further scientific developments on this and related topics, development of legislation, and when solving problems arising in the use of the term.

Keywords: financing, funding, crediting, investing, charity


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