Понятие и признаки инвестиционной деятельности
Аннотация
Рассматриваются вопросы, посвященные понятию и признакам инвестиционной деятельности. Анализируются нормативные и доктринальные подходы к определению данного понятия. Предлагается рассматривать инвестиционную деятельность как процесс вложения инвестиций с целью получения прибыли или достижения иного полезного эффекта, а признаки инвестиционной деятельности разделить на две группы: 1) признаки, характерные для любых видов экономической деятельности (самостоятельность, рисковый характер); 2) специальный (квалифицирующий) признак, позволяющий отграничить данный вид деятельности от других видов деятельности. Этим признаком является целевой характер (направление вложений на получение прибыли или достижения иного полезного эффекта) инвестиционной деятельности.
Скачивания
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