Abstract
The article substantiates the importance of considering the content and interrelationships of the key characteristics of the dialectic of financial relations, which stems from the dominant interpretation of the essence of the concept of "finance" as a set of conflicting relationships and interests in society, when forming and implementing financial policy. It emphasizes that these characteristics are important to include in the list of factors that, along with the features of a specific stage of development, should be considered when developing scientifically based concepts and directions of financial transformations in the state, and that they should form the basis of the formation of the financial system and its functioning mechanisms.
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