The evolution of views on economic category «financial resources» is presented in the article. Interpretations of financial resources under administration economy, transformation period and for market economic relations are analyzed. The interrelation interpretation of financial resources from the financial relations in society is presented. There is identified the role and importance of financial resources in socio-economic development and in the management of enterprises. Found that the change in the role and importance of financial resources in the market economic conditions, due to the isolation of the movement of the material – the material reproduction, leading to financial crises.
economic category, financial resources, finance, social reproduction, financial relations, evolution.