The article substantiates the role of Finance business structures and financial relationships of a market economy with public finances. Discusses the importance of Finance to small businesses, for the formation of the Finance of the state. Studied the principles of Finance to small businesses. Defined, depending on the organizational-legal forms of business, sources of formation of resources of small business, including: equity contributions, equity capital, income from the associations, and the like. Specified share of the cost of fixed production assets of small enterprises in total value of fixed assets in modern conditions. The essence of the concept of financial resources of business entities in as cash income and revenues at the disposal of business entities and intended for financial commitments, the implementation costs of expanded reproduction and economic incentives. One of the priorities of state policy is the development and further improvement of mechanisms to facilitate the effective formation and use of Finance for small businesses.
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