Money as non-cash: issues of legal regulation in the Russian Federation

The effective organization of money circulation, which determines the success of the most significant economy processes, is the most important task of the Russian Federation. The legal constructions and legal means used to solve this problem require clarity and uniformity in understanding their content. At the same time, the issue of the content of one of the key legal categories - “non-cash funds” remains debatable. The identification of its essence from the standpoint of the economic functions performed by money made it possible to determine that non-cash funds in the Russian Federation acquire the status of money as a result of enforcing law provisions that ensure the fulfillment of the basic economic functions of money (measuring costs, payment, accumulation), as well as to establish restrictions on the executing functions as compared to cash