До питання про сутність та значення кредиту

Abstract

UK: У статті досліджено сутність та значення кредиту як важливого інструменту економічної системи. Розглянуто еволюцію підходів до розуміння кредиту, зокрема натуралістичну концепцію та капіталоутворюючу теорію. Також проаналізовано наукові й правові визначення поняття кредиту. Автор вказує на обмеженість чинного законодавчого трактування, яке зосереджується переважно на банківській практиці, та пропонує власне визначення, що поєднує економічну та правову природу кредитних відносин. Окрему увагу приділено систематизації принципів кредитування у трирівневу модель: загальноекономічні принципи, класичні банківські і технологічні аспекти практичного кредитного процесу. Стаття формує комплексне бачення кредиту як інструменту, що має як практичне, так і теоретичне значення для розвитку фінансових відносин у сучасній економіці.

EN: The article provides a comprehensive analysis of the essence and importance of credit as an important element of the financial system and a driver of economic development in a market economy. The author emphasises that credit plays a key role in the redistribution of financial resources, facilitates the implementation of investment projects, ensures the continuity of production processes and supports the development of entrepreneurship. Particular attention is paid to the historical evolution of economic thought on the nature of credit. In this context, two main theoretical concepts are considered: naturalistic and capital-forming. The naturalistic theory considers credit as a technical instrument of capital circulation associated with the production process, while the capital-forming theory treats credit as an active instrument of capital creation, stimulation of innovation and economic growth. At the same time, it is noted that these approaches are not mutually exclusive, but can be integrated for a deeper understanding of credit processes in modern conditions. The article also systematises the current approaches to defining the essence of credit, which are presented in the works of domestic economists and in the regulatory legal acts of Ukraine. The article highlights the limitations of the current legislative definition of the concept of credit, which narrows its interpretation to exclusively banking and financial institutions, and offers the author's own, more comprehensive and interdisciplinary interpretation. It is determined that a loan is not only a resource transferred on a repayment basis, but primarily a form of economic relations involving active participation of both parties – the lender and the borrower. With this in mind, credit is defined as an economic category and a legal instrument covering a set of relations between the parties regarding the temporary redistribution of value on the principles of repayment, maturity, payment and security. The study pays special attention to the system of lending principles. The author proposes a three-tiered model of classification of principles: general economic (meeting market requirements), special (reflecting the financial and legal essence of credit) and specific (relating to the technological implementation of the credit process in banks and credit programmes). This approach allows to ensure the integrity, efficiency and safety of lending activities in accordance with the realities of the market and the needs of participants in economic relations. The materials of the article are of scientific and practical interest for researchers in the field of finance, banking, economic theory, and may also be useful for teachers, students of economic specialities and practitioners involved in the development and implementation of credit policy.