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Las finanzas son una rama de la economía y de la administración de empresas que estudia el intercambio intertemporal de capital entre individuos, empresas, o Estados, con la incertidumbre y el riesgo que estas actividades conllevan. Se dedica al estudio de la obtención de capital para la inversión en bienes productivos y de las decisiones de inversión de los ahorradores.

Así mismo, su estudio se basa en la obtención y la administración del dinero para lograr sus respectivos objetivos, tomando en cuenta todos los riesgos que ella implica, basándose en todos y cada uno de sus componentes que la integra para mantener un buen control.

Managerial finance [34] is the branch of management that concerns itself with the managerial application of finance techniques and theory, emphasizing the financial aspects of managerial decisions; [35] the assessment is per the managerial perspectives of planning, directing, and controlling. The techniques addressed and developed relate in the main to managerial accounting and corporate finance: the former allow management to better understand, and hence act on, financial information relating to profitability and performance; the latter, as above, are about optimizing the overall financial structure, including its impact on working capital. The implementation of these techniques – i.e. financial management – is outlined above. Academics working in this area are typically based in business school finance departments, in accounting, or in management science.

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Financial theory is studied and developed within the disciplines of management, (financial) economics, accountancy and applied mathematics. Abstractly,[14][30] finance is concerned with the investment and deployment of assets and liabilities over "space and time"; i.e., it is about performing valuation and asset allocation today, based on the risk and uncertainty of future outcomes while appropriately incorporating the time value of money. Determining the present value of these future values, "discounting", must be at the risk-appropriate discount rate, in turn, a major focus of finance-theory.[31] As financial theory has roots in many disciplines, including mathematics, statistics, economics, physics, and psychology, it can be considered a mix of an art and science,[32] and there are ongoing related efforts to organize a list of unsolved problems in finance.

Фина́нсы (фр. finances — де́нежные сре́дства, де́ньги) в российской научной и учебной литературе определяются, как совокупность экономических отношений, возникающих в процессе формирования, распределения и использования централизованных и децентрализованных фондов денежных средств[1][2].