In the conditions of a world economy, international specialization, and the tight economic and financial cooperation among States, international organizations and subjects of the economic sphere of international and national level are involved in the settlement relations. Make and receive payments in different currencies, which in turn are related in some way with each other and have an impact on the quotient of “economic man”[1] and the activity of economic agents.
Entrepreneur as an active subject of the economic sphere of society and entrepreneurship as a factor in the production of public goods of social importance of the phenomenon. For any activity necessary aspect of the stability or adequacy of the potential damage to an unfavorable development of the situation and the rewards of a positive result. The entrepreneur has to deal with the extreme model of balance. Currently, the state declares the need to support small and medium enterprise, waiting for their economic activity and tax revenue in the form of their activities and operating income from the ongoing settlement of mutual obligations. In order to implement their ideas into practice for yourself an entrepreneur determines the feasibility of the enterprise and evaluate all possible risks. Since his “neue Kombinationen” represents the uncertainty that can only dispel practice. Thus the relevance of the theme of this research is beyond doubt and has a direct practical.
The object of research is theoretical aspects of the enterprises and international economic relations as a social phenomenon that affects significantly the dynamics and statics of modern society and the vector of its evolution.
The object of study is international enterprises, as enterpriser activity in the global economy, the risk as an attribute of a free economic activity, the currency, as part of International settlements and the catalyst of socio-economic dynamics of the global community.
The aim of the study is to characterize the nature of international enterprises and some of its inherent attributes, as well as explore the catalyst of economic activity, the theoretical basis of exchange relations, the exchange rate, and the mechanisms of international settlements of foreign economic activity.
To achieve the goal requires the following tasks:
– Define the essence of international enterprises;
– Identify entrepreneur risk as a socio-economic category;
– To consider the theoretical aspects of the exchange rate, currency quotes, currency transactions, international settlements;
– Explore the practical aspects of implementing accounting relations.
The theoretical and methodological bases of the research were the works of experts. It should identify the works of researcher such as George A. Akerlof, Frederic Bastiat, I. Dunning, Jeffrey A. Frankel, Ricky W. Griffin, F.A. Hayek, Richard Head, John Maynard Keynes, Jeffrey K. Liker, Alfred Marshall, Karl Heinrich Marx, K. Menger, Roger LeRoy Miller, Ludwig von Mises, Herve Moulin, Michael W. Pustay, J.A. Schumpeter, Walter Scott, W. Shakespeare, Vera C. Smith, David D. VanHoose, Bluma Zeigarnik, В.С. Автономов, И.А. Бланк, О.Т. Богомолов, В.Г. Брюков, М.К. Бункина, Г.Н. Бурлак, Л.Г. Вострикова, С.И. Долгов, Б.Ю. Дорофеев, В.Л. Ерохин, Е.Ф. Жуков, В.С. Карелин, А.П. Киреев, Н.Д. Кондратьев, О.Г. Королев, И.И. Кретов, Л.Н. Красавина, С.В. Крахмалев, В.М. Крашенников, В.В. Круглов, М.В. Ксенофонтова, О.И. Лаврушина, Д.П. Лиговская, А.Ю. Лисицын, А.С. Мамзина, С.В. Маслов, В.А. Мещеров, А.М. Михайлов, В.П. Мозолин, А.И. Потемкин, А.А. Рябов, А.А. Суэтин, А.М. Тавасиева, Л.Н. Тэпман, И.З. Фархутдинов, Р.Г. Фахретдинов, А.В. Шамраев.