出版社：National Technical University of Ukraine «Kyiv Polytechnical Institute»
摘要：The article is devoted to the evolution of treatments’ approaches of such economic category essence as "capital”,and development of theories that determines capital and investigate its components. Within retrospective view,the research have analyzed the crucial definitions of capital essence and its meanings provided by different scholars on all stages of economic thought development:from classic school of political economy to representatives of neoclassicism and institutionalism;the similarities of contemporary treatments were determined. The definition of capital was specified. The paper has investigated main characteristics of capital and defined that the relevant are specific rotation,profitability,riskiness and periodicity of usage. The functions of the enterprise capital were systematized,which includes starting function,guarantee,protective, regulative and representative functions. The forms of capital and sources of its formation at the enterprise were investigated and structured. Within the hereby research paper the accent was made particularly on the evolution process of capital understanding during the all period of economic relationship development,on the differentiation of its forms,functions and sources considering modern conditions of economic activity,as a basis for improving the capital management mechanisms,its structure and amount.
其他摘要：Стаття присвячена питанню еволюції підходів до трактування сутності економічної категорії «капітал»,а також розвитку теорій капіталу та вивченню його складових. У ретроспективі проаналізовано ключові дефініції сутності капіталу і його змісту різними вч
关键词：capital;theory;approach;characteristics of capital;functions of capital;forms of capital;evolution.
其他关键词：капітал;теорія;підхід;характеристика капіталу;функції капіталу; форми капіталу;еволюція
