From the first days of the Great Patriotic War, the country's universities were required to restructure their educational, scientific, and social work in accordance with the needs of the front and rear. In the emergency conditions of the war, a sharp reduction in funding, they had to ensure the "operational development of defense problems", without stopping the training of specialists, retain the staff of teachers and the contingent of students, ensure the safety of equipment, discipline and order dictated by the military situation.

Professors, associate professors, graduates of our institutes were involved in consultations with government bodies and organizations, were members of various state commissions, committees, councils created under the State Defense Committee, the Council for Evacuation under the Council of People's Commissars of the USSR, the State Bank, Narkomfin, Gosplan, People's Commissariats and departments. Scientists, finance and credit specialists took an active part in restructuring the credit and financial system of the USSR for the needs of the front and rear: finding resources for lending to the military industry and providing financial assistance to evacuated enterprises and institutions; ensuring clear calculations in the national economy; meeting the needs of the army and the state as a whole in cash; ensuring operational regulation of money circulation; carrying out measures to limit the emission of money to the maximum; ensuring the strictest economy regime. These measures played an important role in concentrating the country's material, labor and financial resources to defeat the enemy and to ensure the coordinated work of the front and rear.

In a planned economy, an important source of financing military spending was the income of the national economy. In this regard, the state leadership paid special attention to the revision and preparation of a new version of the national economic plan for 1941. Large party, Soviet, economic personnel, leading scientists, including specialists in the financial and credit system, were involved in its development.

As a result of the enormous efforts of a large team of specialists, the mobilization national economic plan for the third quarter of 1941 was developed in record time. On June 30, 1941, this plan, aimed at restructuring the national economy on a war footing, was approved by the leadership of the state and accepted for execution by the Council of People's Commissars of the USSR. In the shortest possible time, a new military economic plan for the fourth quarter of 1941 and for 1942 was also developed, approved by the decision-making bodies on August 16, 1941. However, the work did not end there: in a rapidly changing situation, these plans were adjusted monthly.

An important area of ​​work was the training of military financiers and the deployment of a network of financial institutions in the army. The close cooperation of civilian economic universities with military financial educational institutions and the financial service of the army, characteristic of the entire period of Soviet history, was especially pronounced during the war years. For the training of personnel in the financial service of the army, teachers from civilian universities, including financial ones, were involved, textbooks, methodological literature, and programs prepared by civilian specialists were widely used.

To serve the troops of the active army, field offices were created in the fronts, field offices in the armies, and field cash desks of the State Bank in formations. The financial service of the fronts, armies, divisions, regiments carried out settlement and cash services for the troops, credited military trade, and performed some functions of savings banks. An extensive network of field institutions of the State Bank played a large role in regulating money circulation and maintaining its relative stability.

After 50 years, it is very difficult to show in all details the role of professors, associate professors, non-staff teachers of our universities in the matter of transforming and ensuring the stability of the financial and credit system of the state during the war. Many documents have not been preserved, issues related to finances were strictly classified. For example, a graduate of our institute, People's Commissar for Finance of the USSR A.G. Zverev in 1943 received a secret assignment - to prepare a post-war monetary reform.

Later, the People's Commissar recalled: “... of all the employees of the People's Commissariat of Finance, I was the only one who knew about it (the reform). I myself did all the preliminary work, including the most complicated calculations. I regularly informed Stalin about the progress of the work. "When the issue of the preparation of the monetary reform was considered in 1944 at a meeting of the Politburo of the Central Committee of the All-Union Communist Party of Bolsheviks," at the end of the meeting, - Zverev noted, - the decision was not formalized in writing, so that even in the archive For the time being, the General Secretary of the Party did not have any extra papers about this important matter. "The people's commissar was allowed to attract only three people to continue his work."

The initial stage of the war turned out to be the most difficult for all the universities that found themselves in the front line, including those in Moscow and Leningrad. During this period, the entire higher education system of the USSR found itself in extreme conditions. 196 universities were closed, 87 were merged, 334 were destroyed by the Germans, 147 universities were evacuated. At the same time, the state was forced to cut funding for higher education by 3 times. In the conditions of war, the leadership and staff of universities faced a complex set of problems: to bring educational and scientific work closer to the needs of the army and rear; revise curricula and plans to include defense topics; reduce curricula and plans in connection with the reduction of the terms of study from four to three years, and then (from July 1942) eliminate the consequences of this decision; ensure the mobilization of students, teachers, employees for defense and economic work; organize evacuation and high-quality training of personnel at a new location; ensure that students, teachers and staff comply with the special military-legal regime of wartime (fixing the workforce, mobilization, judicial liability for violation of the order); employees (housing, salary, scholarships, cards for food, clothes, shoes, soap, tuition fees, etc.).

A brief enumeration of the tasks shows that under the conditions of the war the volume and content of work at the university changed qualitatively. Heads of universities, teachers, along with the reorganization of scientific and educational work on a military basis, were forced to constantly engage in organizational and economic work, which is not characteristic of a higher educational institution under normal conditions. As a result, new requirements for university personnel began to be made.

For the management of universities and departments, people were required who combined high professionalism with energy, social comfort, and the ability to make independent decisions in non-standard situations, which were often offered by the military situation.

The professorial and teaching core of the Moscow Credit and Economic Institute was made up of highly qualified personnel. Strengthening the staff at the Moscow Credit and Economic Institute The Board of the State Bank began with the directorate of the institute: Dmitry Alekseevich Butkov was appointed director, who at the same time headed one of the leading departments of the institute "Money, Credit and Finance of the USSR."

YES. Butkov was an energetic organizer - he led the Moscow Institute of Finance and Economics in 1930-1934. before his transfer to Leningrad. Acting Director Doctor of Economics prof. P.P. Maslov, one of the leading specialists in Russian statistics, became deputy director.

Appointment D.A. Butkov took place in the conditions of a sharp deterioration in the situation at the front. The heroic battle for the capital of our Motherland, which unfolded in the autumn and winter of 1941, turned Moscow into a front-line city. Air raids, which intensified by the autumn of 1941, the mass evacuation that began, covering about 2 million Muscovites and hundreds of enterprises in the capital, the construction of defensive structures in the Moscow region, on the streets and squares of Moscow created objective conditions for an increased emotional perception of reality. Therefore, elements of panic took place both in power structures and among part of the population.

Information about the upcoming evacuation of the Moscow Credit and Economic Institute has put some of the institute's teachers, staff and students before a choice - to go with it or evacuate with other organizations and enterprises in which members of their families worked, or stay in Moscow. In those wartime conditions, the refusal to evacuate with the enterprise was regarded negatively, the valid reasons given were often not taken into account (later, for some, this turned out to be a stain on the biography).

One of the first major problems that had to be solved by the new director of the MKEI D.A. Butkov - a personnel issue that has become acute in connection with the upcoming evacuation. Of the 17 departments of the institute, only four had problems with the heads of the departments. However, the problem was soon resolved. The Institute's staff overcame the crisis with minimal losses.

In fact, classes in the universities of Moscow in mid-October 1941 were suspended. In accordance with the decree of the State Defense Committee, the civilian population, primarily women and youth, was already mobilized in July for the construction of defensive structures in Moscow and the Moscow region. Many students and teachers signed up for the people's militia and volunteered for the front. In late October - early November, in accordance with the decision of the Council for Evacuation under the Council of People's Commissars of the USSR, the Board of the State Bank of the USSR and the All-Union Committee for Higher Education (BKBSH) decide to evacuate the Moscow Credit and Economic Institute. On November 3, 1941, the MKEI issued order No. 294 on the evacuation of the institute "to another city" (the exact place of evacuation was determined later). Initially, it was planned to begin the evacuation of students "November 3-4". In fact, the evacuation dragged on until the end of November. The time received as a result of the postponement was used to prepare the relocation of the university to a new location.

In the archives of our university, a notice was preserved for students of the Moscow Institute of Economics and Engineering dated November 28, 1941 with a request to come to the institute to be sent in the last column on November 30 under the leadership of representatives of the headquarters of the Higher Higher School of Economics.

The Board of the State Bank of the USSR treated the issues of evacuation of subordinate universities with great responsibility, entrusting its organization to one of the deputy chairmen of the Board of the State Bank of the USSR. Saratov was chosen as the place of evacuation, where the related Saratov Institute, subordinated to the State Bank, was located. November 11, 1941 The Board of the State Bank of the USSR and the leadership of the Moscow Institute of Economics send the Associate Professor of the Institute A.P. Polikarpov in Engels and Saratov to prepare for the admission of students, teachers, employees and the deployment of the educational process. The evacuation to the city of Engels (a satellite city connected to the Saratov bridge) actually meant an evacuation to Saratov.

As a result, in Saratov, in extreme conditions, already at the beginning of 1942, it was possible to organize the educational process at the MKEI. At the same time, significant groups of students remained in Moscow, for one reason or another, not covered by the mass evacuation. However, by this time the battle for Moscow had been won (December 1941 - January 1942) and the first stage of the re-evacuation of Muscovites began.

As a result, the decision-making bodies, together with all interested organizations and institutions, decided to place the remaining students in Moscow universities. So, in a related economic institute - the Moscow Institute of National Economy. G.V. Plekhanov - in February 1942, the students and part of the teachers who remained in Moscow were transferred: the Moscow Credit and Economic Institute, the Moscow Planning Institute, the Moscow Institute of Soviet Cooperative Trade, the Moscow Institute of Economics and Statistics.

To ensure the normal educational process at the Institute of National Economy. G.V. Plekhanov in 1942, the structure was changed: a planning and economic faculty and a credit and economic department were created at the accounting and economic faculty. Among 119 students of "related" universities who studied at the Institute of National Economy. G.V. Plekhanov in the 1942/43 academic year, there were probably 53 students from the MKEI (including 32 people in the specialties "Finance and Credit of the USSR", "Bank Accounting" - 8 people, "Finance Planning" - 13 people). At the end of 1943, the new faculty and department were abolished in connection with the return from evacuation and the restoration of the activities of Moscow universities, including the Moscow Credit and Economics and the Moscow Financial and Economic Institutes. The management of the MKEI, headed by the director D.A. Butkov closely followed the course of education and preparation for graduation of students of their university at the Institute of National Economy. G.V. Plekhanov.

After the MKEI was evacuated to Saratov in the building on the street. Tserkovnaya Gorka (now Kibalchicha Street) was left to complete the education of 25 fourth-year students. The 2nd semester of the 1941/42 academic year continued in two departments: calculations and banking, and credit. Some of the teachers from those who, for a number of reasons, could not go to Saratov, from the second half of the 1941/42 academic year, actively worked with the fourth year, who remained in Moscow in the building of the Moscow Institute of Economics. This is prof. H.H. Lyubimov, Ph.D. B.K. Shchurov, Assoc. V.T. Krotkov (remained to defend his doctoral dissertation).

At the beginning of March 1942, the leadership of the MKEI issued an order on the preparation of programs in the disciplines submitted for the state examination. (Characteristic signs of wartime - not a single doctor of science, not a single professor was involved in the development of banking programs, and only two days were allotted for preparation!).

On the same days, the Department of Educational Institutions of the State Bank of the USSR (UUZ), together with the Higher School of Higher Education, approved the composition of the commission for taking state exams for fourth-year students of the MKEI - graduates of 1942. Doctor of Economics was appointed Chairman of the State Examination Commission. prof. K. Pozhitnov. Its members included: prof. H.H. Lyubimov, Ph.D. A.A. Proselkov, Ph.D. A.P. Polikarpov, Ph.D. B.K. Shchurov.

Organization of graduation of the IV course of the ICEI director D.A. Butkov instructed the acting head of the department "Accounting", Ph.D. Assoc. A.P. Polikarpov, who had previously ensured the evacuation of the institute to Saratov, "launched" the educational process there and returned in January 1942 to Moscow. March 9, 1942 Assoc. A.P. Polikarpov is appointed acting director of the MKEI for Moscow. Its tasks included: the implementation of the graduation of the fourth year (students who remained in Moscow), ensuring the quality of training of third-year students (studied at the Institute of National Economy named after G.V. Plekhanov), control over the spending of loans.

The academic year at MKEI was completed on schedule. Exactly on schedule in April 1942, all state exams were taken: at the end of April, diplomas were issued to 27 graduates (including two graduates of previous years - 1940 and 1941). Professionalism, efficiency, clarity of work, shown by A.P. Polikarpov, opened the way to the top for him: in August 1942, he was transferred to the post of deputy head of the Department of Educational Institutions of the State Bank of the USSR.

From the autumn of 1942 to the summer of 1943 in the building of the Moscow Institute of Economics on the street. Church Hill teaching students was not conducted. The building was guarded. Order in it and in the dormitories was provided by several people from among the employees and representatives of the economic service. Economic problems came to the fore: the procurement of firewood for Moscow, the safety of the building and the remaining property, duty on holidays, the provision of food, clothing, shoes and which in those years was allocated to citizens, etc.

Under these conditions, to solve economic problems, it was no longer required the director of the institute, but the commandant-supervisor. In July 1942, a corresponding position appeared in the structure of the MKEI - a commissioner for the institute (A.P. Drobyshevsky was appointed to him, who in June 1943, after being drafted into the army, was replaced by an employee of the AHO Korneev).

The educational process in Saratov was able to start in January-February 1942 due to the fact that both universities (both the evacuated and the host) were subordinate to the Board of the USSR State Bank, which obliged the Saratov Institute to provide accommodation and help organize the educational process of the MKEI. An important role in the organization of the educational process at the new place was played by the fact that the MKEI brought from Moscow the main personnel for teaching. The documents show that only 4 teachers from Saratov were involved in work at the Moscow Institute of Economics: for the department of "Political Economy" (acting professor A.I. Pashkov and associate professor T.I. Sukhodolov) and for teaching special disciplines: "Analysis of balance and Report" (prof. P.A. Parfanyak) and "Accounting" (senior teacher F.I. Belinsky). Subsequently, some subjects were read for students of both universities by the teachers of the Saratov Credit and Economic Institute, and mixed commissions were also created to take exams, especially state (final) ones.

Of the 17 departments that worked at the MKEI before the war, 13 departments were organized in Saratov under emergency evacuation conditions. Adaptation to the new working conditions in Saratov, a complex system of subordination to two instances (High School of Higher Education and Higher Educational Institutions and UUZ), the need to make non-standard decisions in an extreme environment - all this gave rise to a whole range of problems, contradictions, conflicts that complicated the organization of educational, scientific and social work.

In the absence of director D.A. Butkov (who was in Moscow until March 1942), a new leading core was formed in the MKEI team, based in its work and dependent on the local party and Soviet leadership and on the management and party organization of the Saratov Institute. At the head of this core were G.A. Akulenko, acting director of the MKEI in Saratov, his deputy Pertsovich and A.I. Pashkov. (In wartime conditions, the departments of social sciences were entrusted with ideological and educational work, they were the conductors of the party's policy, they had the closest ties with the party bodies. Therefore, the head of the department "Political Economy" from Saratov A.I. Pashkov began to play an important role in the MKEI team) .

The second group is the supporters of D.A. Butkov. Among them, Professor P.P. Maslov, Assoc. M.T. Chilikin and others. Arrived in mid-March in Saratov D.A. Butkov carried out a structural restructuring of the Moscow Institute of Economics in April, uniting 13 departments into 5 structures: the joint department "Social Sciences" (headed by A.I. Pashkov), the joint chair "Money, Credit and Finance" (headed by D.A. Butkov), the joint department "Statistics and Accounting" (head P.P. Maslov), joint department "Industrial Economics" (head M.T. Chilikin), Department of Foreign Languages ​​(head E.I. Sakharov).

However, D.A. Butkov did not coordinate the restructuring of the university structure and personnel changes with higher authorities both in Moscow and in Saratov. The order on the reorganization of the university only noted that documents on changing the structure and new appointments would be sent for approval to the Board of the State Bank of the USSR and the BKBSH under the Council of People's Commissars of the USSR. As a result of this restructuring, on the one hand, the situation in the MKEI was stabilized and its "management" from Moscow was ensured, but, on the other hand, relations with the leadership of the Saratov Institute were complicated. In mid-May 1942, director D.A. Butkov and Professor P.P. Maslov, a conflict arose with the party organization of the Saratov Institute, which held a mass event for teachers and students (report), removing students and teachers from the MKEI without the consent of the director D.A. Butkov. The conflict went beyond the institute.

Having carried out a set of measures to reorganize the university and ensure the efficient work of the team, D.A. Butkov left for Moscow. Prof. P.P. Maslov. In this position, P.P. Maslov did not stay long, from June 3 to July 28, 1942. At the end of July 1942, by order of the State Bank of the USSR D.A. Butkov and P.P. Maslov was relieved of his duties, and G.A. was appointed director. Akulenko. From March 6 to June 17, 1943, Ivanov led the Moscow Institute of Economics in Saratov (the initials of a number of the listed persons are not in the documents).
appear - A.K.).

The 1942/1943 academic year for the MKEI in Saratov turned out to be the most difficult. One of the most important problems was the financing of the university. The Board of the State Bank of the USSR demanded that the leadership of the Saratov Credit and Financial Institute perform the main work for the MKEI without additional payment, since "education of the MKEI students is provided for by the staffing and budget of the Saratov Institute." From October 1, 1942, additional payment was discontinued.

The paradox of the situation: the general reduction in funding for SKEI in 1941-1942. was significant, like all higher education institutions of the USSR (for example, funding for the Institute of National Economy named after G.V. Plekhanov was cut by more than 50%), and "additional" funds for servicing the MKEI were insignificant. As a result, it turned out that the SCEI was formally provided with money to ensure the work on the MCEI, but in practice this was imperceptible.

The revival of the Moscow Credit and Economic Institute in Moscow was carried out in August-October 1943. It included a number of interrelated processes: the re-evacuation of students, teachers and property from Saratov under the guidance of Assoc. M.T. Chilikin (it was completed by September 21); restoration at the Institute of students and teachers who did not leave for evacuation; return of property from other places of evacuation (in particular, the library of the institute from the city of Uglich, Yaroslavl region); ensuring the restructuring of educational and scientific work in accordance with the additional tasks set by the government for financial and credit structures to restore the destroyed economy.

It is difficult to determine a specific day for the revival of the MKEI. There are a number of dates that played a role in the restoration of the university. On August 3, 1943, the Council of People's Commissars of the USSR decided to re-evacuate to Moscow a number of enterprises and institutions, including universities in the capital. On August 9, 1943, the Board of the State Bank of the USSR appointed Assoc. A.P. Polikarpov to ensure the restoration of the work of the university in Moscow. On August 28, 1943, the Board of the State Bank of the USSR appointed Assoc. P.I. Tsvetkov (who later - from October 1 - simultaneously headed the Department of Political Economy) and on the same day Order No. 1 for the MKEI appeared, according to which P.I. Tsvetkov assumed the duties of director.

Almost immediately P.I. Tsvetkov and A.P. Polikarpov, under the leadership of the UUZ of the State Bank of the USSR and the BKBSH under the Council of People's Commissars of the USSR, began to select and place new staff of teachers and employees. During September, 10 departments and 2 independent courses were already basically formed. In general, by the end of October 1943, about 50 people worked at the MKEI (20% of them were professors and 50% were associate professors). These were sufficient forces to ensure a normal educational process for undergraduate and graduate students of the university.

The work of the selection committee in 1943 had its own specifics: in accordance with the decision of the Council of People's Commissars of the USSR of March 23, 1943 and the order of the Higher Higher School of Economics of April 27, 1943, applicants who graduated from high school in 1941-1943 were enrolled in higher educational institutions without exams. without triples and passed the interview at the admission committee of the institute. From October 1 to October 15, enrollment of students for the first course took place. The commission included the director of the MKEI P.I. Tsvetkov, Deputy Director A.P. Polikarpov and F.D. Livshits (department "Accounting"). From October 27, 222 first-year students began to receive scholarships. Admission to the first course continued in November-December. As a result, by the winter session there were at least 300 people in the first course. More than 80 students were studying at the senior courses by this time (in October there were only 60 of them - re-evacuated, who made up the main "core", restored from among those who did not go to the evacuation with the university, as well as newly accepted or transferred from other universities). Postgraduate studies in full-time and part-time forms of education were quickly revived (at the end of 1943, more than 20 people studied in it).

Thus, in December 1943, more than 400 students and postgraduates studied at the Moscow Institute of Economics, but admission to all courses continued throughout the academic year. The organization of the educational process in the 1943/44 academic year in the context of the accelerated restoration of the university gave rise to a number of problems and difficulties related to the fact that the stratum of "native" students of the MKEI (the "core" on which the stability of the educational process depended) was extremely narrow (about 60 people out of 400). At the same time, all "indigenous" students, both those who passed and those who did not go through the evacuation, studied at the senior courses (where there was also a large percentage of "non-indigenous" students who interrupted their studies or studied under different programs).

In the 1943/44 academic year, the newly admitted first-year students (about 300 people), enrolled without exams, temporarily began to determine the face of the university; the team of teachers and staff (updated by more than 70%) was going through a period of formation.

As a result, in the conditions of the restoration of the MKEI, the problem of preserving the contingent of students, especially first-year students, and rallying the team of teachers and students, came to one of the first places before the leadership of the university. The main issues were the stabilization of the educational process (attendance, academic performance, discipline). To this end, a number of measures were used.

Headmen of groups were appointed, whose duties included writing information to the ICEI management about students who do not attend classes and who are late, violating discipline, and curators of groups for the 1st year and curators of senior courses from among the "indigenous" teachers and graduate students of the ICEI were approved (among them are associate professors A P. Polikarpov, M. T. Chilikin and others). Methods of material incentives were used - simple, increased, personalized scholarships (scholarships were awarded to almost everyone upon admission, after the session only to successful students) and administrative measures (initially these were reprimands, and then - before the start of the winter session - they began to expel those who did not succeed "for loss of communication with the Institute).

For the winter examination session, as follows from the orders, 16 exams and 11 tests were made, including 4 exams and 3 tests for the first year, 2 exams and 5 tests for II, 2 tests and 2 tests for III, and 2 tests for III. — 8 exams and 1 credit. For the spring session, 7 exams and 1 credit were entered for course I, 8 exams for II, 8 exams for III, and 6 exams and 1 credit for IV.

In general, both sessions (winter and spring) in the 1943/44 academic year were held on time. This indicated that the management and teachers of the institute were able to quickly restore the normal work of the university in Moscow after the re-evacuation. However, the problem of maintaining the contingent of first-year students remained on the agenda. Enrollment without exams of a huge number of students for the 1st year in conditions when the university itself was only recovering after the evacuation, significantly hampered the organization of the educational process, demanded a huge effort of the leadership and the team of teachers of the MKEI.

In order to stabilize the educational process in the first year of higher educational institutions, it was necessary to restore the entrance exams, and the leadership of the country's higher education soon made such a decision.

The defeat of the Nazi troops near Kursk in July-August 1943 completed a radical turning point in the war. The strategic initiative was wrested from the hands of the enemy. The question of restoring the economy of the liberated regions and developing the national economy was on the agenda. On August 21, 1943, the Council of People's Commissars of the USSR and the Central Committee of the All-Union Communist Party of Bolsheviks adopted a corresponding resolution. Under these conditions, the need for qualified economists and financiers has noticeably increased. On August 23, 1943, the Council of People's Commissars, by special order No. 16167-R, allowed the People's Commissariat of Finance of the USSR to resume the work of the financial and economic institute in Moscow in the 1943/44 academic year. In reports on the opening and work of the Moscow Institute of Economics, the magazine "Soviet Finance" noted that this was not about an ordinary university, but about the opening in Moscow of a powerful center for financial and economic education. The Moscow Financial and Economic Institute should become the backbone of the Narkomfin of the USSR, i.е. leading in the system of financial and economic educational institutions of the country. He was instructed to lead the training of highly qualified personnel, develop research work in all financial institutions of higher education and ensure the preparation of textbooks and teaching aids for them. Director of the revived financial and economic institute
was appointed by D.A. Butkov.

To fulfill the tasks set, the departments of the university were staffed with qualified teaching staff. The main part of the teachers was attracted from the Moscow Evening Financial Institute, the Institute of National Economy. G.V. Plekhanov, a related Moscow Credit and Economic Institute. In addition, the MFEI staff included teachers from educational institutions in Kyiv, Kharkov, Odessa evacuated to the eastern regions of the country, as well as from among the teachers who worked in Leningrad before the war.

As already noted, when the MFEI was transferred to Leningrad in 1934 in order to "unload Moscow" to accommodate the institutes of the USSR Academy of Sciences transported to the capital, it was mainly the "student staff" of the institute that moved to Leningrad: most of the MFEI teachers remained in Moscow. All the students who arrived from Moscow in 1934 had already completed their studies at the LFEI in the late 1930s.

On the eve of the war, there were few teachers from the Moscow Institute of Finance and Economics at LFEI. However, these were prominent scientists who headed a number of leading departments of the university. Yes, prof. V.P. Dyachenko (since 1953 Corresponding Member of the Academy of Sciences of the USSR) headed the Department of Money, Credit and Finance of the USSR at LFEI, prof. H.H. Rovinsky (later director of the Moscow Institute of Finance and Economics) from September 1936 headed the department of the state budget (remaining in Moscow as head of the department of the All-Union Correspondence Institute of Finance and Economics). During this period, Professor I.A. Trakhtenberg (since 1939 a full member of the Academy of Sciences of the USSR), as well as young teachers, former graduate students of the Moscow Institute of Physics and Technology, among them A.N. Molchanov and M.V. Yermolin (later Doctor of Sciences, Professor), who remained with LFEI after the war.

Already in the first days of the war, a significant part of the LFEI students - 414 out of 1112 people. and 38 teachers (out of 137) went to the front, many served in the field institutions of the State Bank of the USSR. From July to September 1941 teachers and students of LFEI took an active part in the construction of defensive structures around the city. Despite the blockade, in the 1941/42 academic year, LFEI continued to work in Leningrad. In March 1942, by decision of the government, classes at LFEI were interrupted and the university was evacuated to the North Caucasus in Essentuki. In the evacuation, thanks to the enormous efforts of teachers and students, on August 2, 1942, 130 people were released.

It seemed that the main problems were over, but the tragedy for the LPEI was just beginning. In the summer, the German offensive began in the Caucasus. On August 3, 1942, LFEI received an order to re-evacuate to Tashkent. All work on the evacuation to Central Asia was headed by the doctor of geographical sciences prof. Department of Economic Geography, LFEI B.C. Klupt, famous scientist, author of a number of books. However, it was not possible to organize a mass notification of teachers and students about the departure, and as a result, only a part of teachers and students were evacuated from Essentuki. On August 5, 1942, Essentuki was captured by the Germans. Many of the lecturers and students of LFEI, who successfully evacuated from the besieged Leningrad, ended up in the city occupied by the Germans... As evidenced by the documents, students and teachers evacuated from Essentuki to Tashkent could not organize the work of the university "due to large personnel losses" of teachers and students ... Teachers were scattered around the country and worked in universities and financial bodies of the Narkomfin and the State Bank in Tashkent, Samarkand, Kuibyshev, Kazan and other cities of the country.

While the Moscow Financial and Economic Institute and the Moscow Credit and Economic Institute were restored already at the end of 1943, the decision to revive the LFEI was made on March 18, 1944 and on September 24, 1944. The Leningrad Financial and Economic Institute resumed its work in its native city. Thus, 10 years after the merger into a single university, the Moscow and Leningrad IPPE again became independent.

During the 1943/44 academic year, the MFEI, restored in Moscow, employed 67 teachers, including 41 highly qualified teachers (of which 14 were professors and doctors and 27 associate professors). It's pretty high
the level of qualification of university staff for the wartime period. However, only 19 teachers worked on staff (4 professors and doctors, 7 assistant professors, 6 senior teachers, 2 teachers).

A number of departments of the institute had to be fully staffed with part-time workers and hourly workers, including: the departments "Finance of the USSR", "Money circulation and credit of the USSR", "Finance and credit of foreign states". At the united department "State budget, state revenues and state insurance" out of five teachers, 4 were part-time workers, including the head, Dr. E.S., prof. H.H. Rovinsky.

As a result of the joint efforts of the People's Commissariat of Finance of the USSR, the Higher Higher School of Economics under the Council of People's Commissars of the USSR and the leadership of the university in the selection and placement of personnel, since the 1944/45 academic year, the number of full-time teachers of the highest qualification has been constantly growing at the Moscow Institute of Physics and Technology. So, for example, in the 1945/46 academic year, 56 full-time teachers already worked at the university (among them 12 doctors and professors and 25 associate professors) and only 20 non-staff teachers (but of them 6 doctors and professors and 11 associate professors). Of the 14 departments of the university, 8 were headed by well-known prominent scientists. Including the Department of Political Economy, Doctor of Economics, prof. G.A. Kozlov, Department of "Accounting" Doctor of Economics, prof. H.A. Kiparisov, department "Money circulation and credit of the USSR" prof. Z.V. Atlas, Department of State Budget, State Revenues and State Insurance - Doctor of Economics, Prof. N.N. Rovinsky, Department of Finance of the USSR - Doctor of Economics, Prof. V.P. Dyachenko. At the same time, in a number of departments there were no doctors and professors.In general, in the difficult conditions of the Great Patriotic War, the leadership was able to revive the work of the university in Moscow and attract leading scientific forces to the institute in the most important areas of financial science.

The successful work of the institute, the high scientific potential of the staff made it possible to start training highly qualified personnel at the university. On February 17, 1944, the Council of People's Commissars of the USSR by a special order (No. 3484r) allowed the People's Commissariat of Finance of the USSR to "organize the training of graduate students at the Moscow Financial and Economic Institute in the following specialties: "Finance of the USSR and foreign states", "Money circulation and loans of the USSR and foreign states ", "Accounting". At the same time, the MFEI was granted the right "to accept candidate and doctoral dissertations for defense, to award the degree of candidate of economic sciences and to submit to the degree of doctor of economic sciences."

This testified to the recognition of the great role of the MFEI in the preparation of financial personnel for the front and rear and the development of fundamental financial science. On March 13, 1944, the director of the institute, D.A. Butkov instructed five leading departments of the institute ("Finance of the USSR", "State Budget of the USSR", "Money circulation and credit of the USSR", "Finance and credit of foreign states", "Accounting") - to ensure admission to graduate school in the 1943/44 academic year less than 15 graduate students. Organizational work was entrusted to the professor of the department "Finance" dean G.I. Boldyrev. Control over the execution of the order was entrusted to the Deputy Director for Educational and Scientific Work A.A. Kadyshev.

At the end of March 1944, the People's Commissariat of Finance of the USSR, the All-Union Committee for Higher Education under the Council of People's Commissars of the USSR and the leadership of the Moscow Institute of Physics and Technology created a specialized academic council for the admission to the defense of doctoral and master's theses and the submission to the degree of Doctor of Economics and the award of the degree of Candidate of Economic Sciences. MFEI Director D.A. Butkov, Deputy Doctor of Economics, prof. H.H. Rovinsky, scientific secretary Assoc. A.A. Kadyshev. The Academic Council included 18 doctors and professors, including two full members of the Academy of Sciences of the USSR (Doctor of Economics, Prof. S.G. Strumilin and Doctor of Economics, Prof. I.A. Trakhtenberg) and two corresponding members of the Academy of Sciences of the USSR (Doctor of Economics, Prof. M.I. Bogolepov and Doctor of Historical Sciences, Prof. A.M. Pankratova).
Among the members of the council is the leading scientist of the MFEI, Doctor of Economics, prof. head Department "Money circulation and credit of the USSR" Z.V. Atlas, Doctor of Economics, Head. Department "Finance of the USSR" V.P. Dyachenko, Doctor of Economics, prof. head Department "Accounting" H.A. Kiparisov, Doctor of Economics, prof. Department "Finance and Credit of Foreign States" H.H. Lyubimov, and for many years worked at the Department of Finance of the USSR, Assoc. I.D. Zlobin.

The activities of the specialized academic council have significantly increased the role of the MFEI in the training of highly qualified personnel. The management of the institute paid great attention to the selection of scientific supervisors for graduate students. So in the 1945/46 academic year, according to the order of the MFI, Academician I.A. Trakhtenberg (5 graduate students) and five professors (21 graduate students) were approved as scientific supervisors and consultants of graduate students in the specialty "Money circulation and credit": Z.V. Atlas, V.T. Krotkov, YES. Baturinsky, Z.S. Katzenelenbaum, H.H. Lyubimov. Candidate and doctoral dissertations were often prepared on direct instructions from the Ministry of Finance, the State Bank, and other ministries and departments. So, for example, at the end of December 1946, the USSR Ministry of Finance seconded D.I. Arzhanova to work on a dissertation

Federal state educational budget
institution of higher professional education
"FINANCIAL UNIVERSITY

UNDER THE GOVERNMENT OF THE RUSSIAN FEDERATION»

(Financial University)
Department of Economic History

FINANCIAL UNIVERSITY:
PAST PRESENT FUTURE

Tutorial
for the preparation of bachelors

Moscow 2011
UDC 378(091)

BBC 74.58ya73

Reviewers

d.h.s., prof. V.V. Dumny(Financial University)

d.h.s., prof. S.A. Pogodin

(Moscow City University of Management
Moscow Government)

Editorial team

Chief Editor– Doctor of Economics, prof. M.A. Eskindarov

Members of the editorial board:

Doctor of Economics, prof. I.N. Shapkin, Doctor of History, prof. ON THE. Razmanova

Doctor of Economics, prof. M.A. Eskindarov(introduction, chapter 7, 8,
conclusion, application); d.h.s., prof. ON THE. Razmanova(chapters 1, 2; 3.2, 7.4 ) ; Ph.D., prof. E.I. Nesterenko(chapters 3, 4); Ph.D., Assoc.
N.B. Khailova(chapter 5); Ph.D., prof. S.L. Anokhin(chapter 6);

d.h.s., d.p.s., prof. Ya.A. Place (6.3)
F59 Financial University: past - present - future: textbook / ed. prof. M.A. Eskindarova. M.: Financial University, 2011. 184 p.

ISBN 978-5-7942-0835-1

This textbook reveals the process of formation of the Financial University as the leading financial and economic university in Russia. The book shows the inextricable relationship between the history of the Financial University and the history of our country, highlights the stages of development of the university. The most important achievements in the organization of the personnel training system, scientific research for 90 years are indicated, the leading teachers, scientists and graduates are described, as well as development prospects until 2020. A separate chapter is devoted to rectors. The manual includes questions for repetition and a list of references. The strategy and development program of the Financial University under the Government of the Russian Federation for 2010-2015 are presented in the Appendix.

The publication is intended for undergraduate students, it may be of interest to graduate students, graduates and teachers of the Financial University, employees of the financial and banking sector of the Russian economy and everyone who is interested in the history of Russian education.

UDC 378(091)

BBC 74.58ya73

^ GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
July 14, 2010 No. 510
MOSCOW
On the federal state educational budget

institution of higher professional education

"Financial University under the Government

Russian Federation"
Government of the Russian Federation decides:

1. Rename the federal state educational institution of higher professional education "Financial Academy under the Government of the Russian Federation" into the federal state educational budgetary institution of higher professional education "Financial University under the Government of the Russian Federation".

2. Approve the attached charter of the federal state educational budgetary institution of higher professional education "Financial University under the Government of the Russian Federation".

3. Recognize as invalid:

Clause 1 of Decree of the Government of the Russian Federation of June 13, 2006 No. 375 “On Approval of the Charter of the Federal State Educational Institution of Higher Professional Education “Financial Academy under the Government of the Russian Federation” (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, No. 25, Art. 2735);

Decree of the Government of the Russian Federation of December 28, 2006 No. 820 “On Amending the Charter of the Federal State Educational Institution of Higher Professional Education “Financial Academy under the Government of the Russian Federation” (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2007, No. 1, Art. 276).

Prime Minister

Russian Federation V. Putin

^ Rector's congratulations
in connection with the status

"Financial University under the Government
Russian Federation"

I congratulate the management, faculty, employees of structural divisions, veterans, graduates, doctoral students, graduate students and students on awarding the status of the Financial Academy under the Government of the Russian Federation - University. This became possible thanks to the accumulated experience in the training of highly qualified specialists, a huge scientific potential, and great prestige in the country and abroad.

We have a strategic goal ahead of us – to become a national research university. In the scientific and educational environment, we must develop with a double charge of energy, an absolute understanding of our new mission and the commitments made to become a national research university.

I express my most sincere gratitude to the entire staff of the Academy for the great work that has been done so that our students and graduates can be proud of their University, which opens up unlimited prospects for their future professional activities.

I wish the entire staff of the Academy good health, creative success, inexhaustible energy, new scientific and pedagogical achievements, well-being and prosperity!

Rector

Honored Worker of Science

Russian Federation,

Doctor of Economic Sciences,
Professor M.A. Eskindarov

Introduction

In March 2009, our university celebrated its 90th anniversary, and in 2010 it received the status of the Financial University under the Government of the Russian Federation. These events served as an impetus for comprehending the path traveled, understanding our tasks for the future and prospects for development in the 21st century.

The Financial University under the Government of the Russian Federation has come a long way, the analysis of which helps in further progress. The "Strategy and Program for the Development of the Financial University", approved by the Academic Council in 2010, notes: "... we value the past, but based on what has been achieved, we build the future." Turning to the origins of the Financial University, having studied our own history, we better understand the causes and nature of the structural changes taking place at the present time, the features of the formation of the University's teaching staff, the significance of scientific and methodological achievements.

A huge role in the transformation of the university into a leading financial and economic educational and scientific center was played by its rectors. It was they who ensured the continuity of development, gave new impetus to the forward movement of our university.

The foundations of domestic financial and economic education were laid in 1890–1910, when industrial modernization began in Russia, associated with the names of S.Yu. Witte and P.A. Stolypin. At that time, material and intellectual resources were formed, without which the existence of a financial and economic university is impossible. A hundred years later, at the beginning of the 21st century, Russia is entering an era of new modernization, in accordance with which the Financial University is developing. Its history is divided into four stages.

The first stage fell on the period 1920 - mid-1940s. It was the time of the formation of financial and economic education in our country as an independent industry in the context of the creation of a planned model of the economy. Experience was accumulating, a faculty corps was formed, teaching methods were developed, the first scientific works, curricula and textbooks were created. For two decades, financial universities have been reorganized, reflecting the search for ways to optimally train personnel for the accelerated implementation of industrialization.

The second stage, which began after the victory in the Great Patriotic War of 1941–1945, is characterized by an increase and strengthening of the qualitative and quantitative parameters of educational and scientific activities. Then the main goal was to train graduates for the socialist economy. An important new phenomenon in the life of the university was the establishment of close links between scientific research and the needs of state authorities and administration, industrial enterprises and banks. Many graduates of those years took leadership positions in the financial institutions of the USSR.

The third stage in the history of the university is inextricably linked with the restructuring of the Soviet economy, the beginning of the economic reform of 1987–1989, and the emergence of market relations. In accordance with the needs of the emerging market in Russia, profound transformations took place in the structure of the university and the organization of the educational process, and the research activities of teachers. The content of the disciplines has changed radically. In 1991, the Moscow Financial Institute was given the status of the Financial Academy under the Government of the Russian Federation. In the 1990s The Financial Academy successfully trained highly qualified specialists for the new economy. Our graduates of those years work in many sectors of the economy, occupy a leading position in the largest companies and state bodies of Russia.

Today, the Financial University is entering the fourth, qualitatively new stage in its history. We have to become an innovative scientific and educational center in the financial sector and contribute as much as possible to solving the problems of modernizing the national economy. Thanks to the knowledge that they receive at the University, our graduates should become competitive not only in the Russian, but also in the foreign labor market.

During the celebration of the 90th anniversary of our university, a new academic discipline was introduced into its curricula - "History of the Financial University", which is taught to first-year students and is a continuation of the discipline "Introduction to the specialty".

This textbook aims to help first-year students learn the history and traditions of the university they came to study at, to acquaint a new generation of students with rectors, teachers, graduates who have become successful entrepreneurs.

The textbook is based on the problem-chronological principle. In the first six chapters, the main milestones of the ninety-year history of the university are highlighted in close connection with the history of our country. Against the background of the generalized characteristics of the political and socio-economic situation, the achievements of science and education, the processes of reorganizing the structure of the university, updating the educational and methodological work, and the contribution of scientific research of teachers to the financial and economic policy of the state are considered. The seventh chapter of the textbook is dedicated to the rectors who have made an invaluable contribution to the formation and successive development of the Financial University. A special place in the textbook is occupied by the eighth chapter, which analyzes the most important directions for the development of the Financial University for the period up to 2020, which is especially important for understanding by first-year students of the development prospects of their "alma mater".

One of the tasks of the authors of this book was to show readers the living history of one of the leading Russian universities. To do this, the chapters include biographical information about teachers, heads of departments, deans, vice-rectors and graduates of different years. Attention is paid to the peculiarities of life and life of students throughout the history of the Financial University.

The textbook includes as an appendix the Strategy and Development Program of the Financial University under the Government of the Russian Federation for 2010–2015. This document is intended to help the current generation of students and those who are still preparing to become our students to better imagine the future of their own and their University.

Studying the discipline "History of the Financial University" will allow freshmen not only to know, but also be proud of the 90-year history of their university. The authors hope that this textbook will be interesting and useful for new generations of students of the Financial University under the Government of the Russian Federation.
Rector of the Financial University
under the Government of the Russian Federation

Honored Worker of Science of the Russian Federation,

doctor of economic sciences, professor M.A. Eskindarov

Chapter 1
^ MOSCOW FINANCIAL AND ECONOMIC AND MOSCOW INDUSTRIAL AND ECONOMIC INSTITUTES in the 1920s

In October 1917, as a result of the revolution, the Bolsheviks came to power, but they did not have either a clear economic program, or the knowledge or practical experience necessary to lead a country like Russia. The level of their competence did not correspond to the tasks of managing a vast and war-ravaged country. In the first months of power, they were guided by utopian theories about the withering away of trade under socialism and the dominance of direct product exchange.

Based on these ideas, they embarked on radical economic transformations - the nationalization of land, industrial enterprises, capital, and so on. These measures led to the final collapse of industry, the destruction of the banking system, hyperinflation, and serious difficulties arose in organizing the work of the state administration apparatus. Strikes by employees of the State Bank, the Treasury and the former Ministry of Finance paralyzed the economic and financial life of the country and brought the new government to the brink of collapse.

In an effort to overcome these difficulties, the Bolsheviks began to urgently create their own system of training specialists. The first Soviet financiers were recruited from the worker-peasant environment, were ideologically consistent and had to have knowledge of the basics of "bourgeois" financial science.

Strengthening their power in the era of a cashless economy, the Bolsheviks established financial and economic universities in Moscow, Petrograd, Kyiv, Kharkov as an alternative to pre-revolutionary commercial institutions.

^ 1.1. Moscow Financial and Economic University
during the Civil War (1917–1922)

An important event was the decision of the People's Commissariat for Finance (NKF) of the RSFSR, together with the financial department of the Moscow Council of Workers' and Soldiers' Deputies, to establish in March 1919 the Moscow Financial and Economic Institute (MFEI) of the NKF of the RSFSR. The result of this decision was the transformation of financial and economic education into an independent branch of the domestic system of higher professional education.

The main prerequisite that determined the formation of financial and economic education was the level of development of industry and the monetary system of pre-revolutionary Russia. The needs of the economy determined the specifics of educational programs, the formation of the teaching corps. The relationship between politics and education was preserved in the Soviet era. In October 1918, the Council of People's Commissars (SNK) of the RSFSR adopted a decree on the organization of financial departments of provincial and district executive committees with the transfer of "the functions of the now abolished state chambers, provincial excise departments and financial bodies of local governments" to them. At the same time, it was required that "responsible employees of the financial department" possess "the necessary special knowledge."

The acute need of the new government for qualified leaders in the field of financial policy prompted Deputy People's Commissar for Finance D.P. Bogolepov to create in early 1918 the country's first courses for Soviet financial workers. Members of the Bolshevik Party, heads of provincial and district financial departments became their listeners. The courses were short-term, the training programs were designed for training for three weeks in two subjects - accounting and budgeting. The rest of the subjects - statistics, the organization of state control, the doctrine of the state, banking, the management of the national economy in a socialist state - were read in the form of review lectures. They were led by colleagues D.P. Bogolepov at the NKF, teachers of Petrograd University.

In the context of the growing Civil War, the German offensive on Petrograd in February 1918, the Council of People's Commissars decided to transfer the capital to Moscow. In March, the attention of the party leadership was focused on the issue of concluding the Brest peace, and the current issues of financial, economic and educational policy faded into the background. In the provinces, issues of organizing management at the local level were acute, and the experience of the Petrograd short-term courses began to be used, since local leadership cadres of Bolsheviks with "theoretical training" "corresponding to the period of profound transformations" in the economy of Soviet Russia were required. An obstacle to the rapid and wide training of financial workers in the field was the lack of qualified teachers.

It was possible to form simultaneously a layer of top financial managers and teachers only in Moscow, where financial and economic education has been developing since the beginning of the 19th century. On February 6, 1919, the newspaper "Economic Life" announced the creation of a financial university - the Moscow Financial and Economic Institute.

On March 2, 1919, classes began at the MFEI, the first financial and economic institute in our country. Today this day is celebrated at the Financial University as the day of its foundation. D.P. was appointed the first rector. Bogolepov. Before the revolution, being a member of the Bolshevik Party, he read financial disciplines at Moscow University, Moscow Commercial and Moscow Private Law Institutes. Becoming Deputy People's Commissar of Finance, D.P. Bogolepov not only continued teaching, but also acted as the organizer of the Soviet financial and economic education.

The first vice-rector was appointed a member of the board of the NKF A.M. Galagan, the largest specialist in the theory and practice of accounting. The opening of the MFEI was attended by the leadership of the university and the first students, A.S. Mikaelyan, Deputy Head of the Financial Department of the NKF and Institute Professor, delivered a speech. It noted that the main task of the MFEI is to train Bolshevik financiers in a short time - in six months. Initially, teaching was organized in cycles. This made it possible to limit oneself to the study of one or several cycles, which was confirmed by a certificate of graduation from the institute. The final exams were supposed to become, according to the idea of ​​the founders of the university, a decisive condition for occupying leadership positions in the Soviet state apparatus. It was also supposed to open three-month applied courses in accounting and banking, where, along with general economic, financial and legal disciplines, knowledge of accounting would be given. In 1920–1921 the course of study became two years, including four semesters with lectures, seminars, tests and exams, writing qualification papers.

Simultaneously with the opening of the university, work began on the recruitment of students. On March 6, 1919, the Izvestiya newspaper published an appeal from the Moscow Institute of Economics and Power Engineering to departments and institutions of the Moscow Council to send its employees to train specialists from financial institutions. Employees of the People's Commissariat of Finance, industrial people's commissariats, employees of financial institutions of provincial and district executive committees were admitted to the MFEI. The first set consisted of 300 people. Two-thirds had secondary, special and higher education. Sufficiently high level of trainees' training made it possible, in the opinion of the rector's office, to fulfill the set task - to graduate the first specialists in six months. This is what MFEI differed from the Institute of National Economy. K. Marx, renamed in 1919 into the Moscow Commercial Institute (now the Russian University of Economics named after G.V. Plekhanov), and the economic department of the Faculty of Social Sciences of Moscow State University, where the training was designed for four years.

The short duration of study at MFEI cast doubt on his fate as a higher educational institution. New People's Commissar for Finance N.N. Krestinsky, who from the beginning of 1919 took a course towards the curtailment of monetary circulation, considered the existence of a higher education institution of financial and economic profile to be inexpedient.

^ Krestinsky Nikolay Nikolaevich (1883-1938) - Soviet party and statesman, member of the Bolshevik Party since 1903. In 1918–1921 headed the People's Commissariat of Finance of the RSFSR, joined the "left communists". One of the conductors of the policy of "war communism". During the leadership of the NKF, Krestinsky laid the foundations for a planned economic system, developed projects for the abolition of money, and an attempt was made to switch to direct commodity exchange. In 1921–1930 - Representative of Russia, the USSR in Germany. In the 1930s - Deputy People's Commissar for Foreign Affairs. He lectured at the Moscow Institute of Physics and Technology in 1919 and in the early 1930s. Repressed. Posthumously rehabilitated.

In April 1919, a commission of members of the collegium of the Narkomfin, having studied the program, the composition of lecturers and students of the MFEI, made a compromise decision: not to close the university immediately, but “to continue its work until mid-August”, when the first graduation was supposed. MFEI was not closed and retained the status of an institute for another two years. This is the merit of its leaders: D.P. Bogolepova, A.S. Mikaelyan, A.M. Galagan.

The Charter of the MFEI, adopted in 1920, determined the purpose and tasks, organizational structure, features of educational activities, and the method of management. The main goal of the university was to train specialists in the field of cash, budget, tax affairs and economic construction of Soviet Russia. Education at MFEI was free. The subjects were grouped in such a way that each course was a complete whole. Such a construction of educational work was caused by the conditions of the Civil War. MFEI students were subject to mobilization to the labor front and to the active army.

MFEI taught 35 academic disciplines organized into philosophical and historical, general economic, financial and legal cycles. Applied accounting classes were conducted. There were no special courses in the modern sense, the so-called episodic lectures were read, supplementing and expanding certain aspects of the compulsory courses. To implement such an extensive program, D.P. Bogolepov invited prominent economists and lawyers from the economic department of the Faculty of Social Sciences of Moscow State University - I.Kh. Ozerova, M.A. Reisner, V.M. Ekzemplyarsky, S.V. Poznysheva, S.B. Chlenova, L.I. Lubny-Gertsyk. The leaders of the Narkomfin also conducted classes at the MFEI - its head N.N. Krestinsky, head of the department of direct taxes and duties L.L. Obolensky and others.

^ Ozerov Ivan Khristoforovich (1869-1942) - an outstanding scientist-economist and public figure. From the peasants of the Kostroma province. Graduated from Moscow University. Before the revolution, a major entrepreneur, a member of the boards of a number of industrial and banking joint-stock enterprises, had a large fortune. From 1898 he headed the Department of Financial Law of the Law Faculty of Moscow University. Teacher D.P. Bogolepov. In 1909 he was elected a member of the State Council from the Academy of Sciences and Universities. Author of the textbook "Fundamentals of Financial Science". In the 1920s employee of Narkomfin. In the 1920s was a professor at MFEI and MPEI.
In the 1930s his work was banned, the scientist himself was repressed. There is evidence that I.Kh. Ozerov died of starvation in 1942 in besieged Leningrad. In 1991 he was rehabilitated.

The policy of "war communism" led the country to a dead end. Industrial production, agriculture, finance, and transport were in a catastrophic situation as a result of radical economic reforms. In addition to a comprehensive economic crisis, a power crisis erupted in early 1921. An attempt to form a system of a cashless economy led to the destruction of higher education, including financial and economic education. In the 1919/1920 academic year, dozens of universities were closed due to lack of funds, firewood, military and labor mobilizations. Of the eight financial and economic institutions that existed in the country, by the beginning of 1921 only three remained, where about a thousand people studied. At MFEI, the number of students decreased to 43. The staff of teachers almost halved - there were 11 professors, four teachers of general education disciplines and two teachers of foreign languages.

The MFEI Presidium and teachers made attempts to save the university. A.M. Galagan, who was the rector at that time, proposed changing the structure of the university and curricula and transforming it "into a higher school of a normal type, with a three-year course of study", two faculties - pedagogical and economic. The pedagogical one was supposed to train teachers in financial and economic disciplines, and the economic one was to give the knowledge necessary for practical activities in financial institutions, industrial, exchange and consumer farms. By March 1921, curricula were developed for two faculties, and in April all the documents necessary for the reorganization of the institute were sent to the People's Commissariat of Education (Narkompros), which was responsible for training specialists for the national economy.

MFEI even before in March 1921 V.I. Lenin proclaimed the beginning of the "new economic policy", which assumed the restoration of commodity-money relations, and began to prepare for reorganization. Initially, the People's Commissariat of Education reacted with approval to this proposal: "The organization of the preparation of the teaching of accounting sciences is extremely necessary," its leadership noted, "The Financial and Economic Institute should be established as an advanced technical school (practical institute)." However, the financial and economic crisis, the famine, the lack of a clear program for the implementation of the NEP, the contradictory opinions of V.I. Lenin - all this allowed the left-wing figures of the People's Commissariat for Education to close it on August 4, 1921 instead of restructuring the institute.

The Pedagogical Faculty was reorganized for the 1921/1922 academic year into short-term pedagogical courses to train teachers of computer science for technical schools. They were transferred to the building on Arbatskaya Square, where the MFEI was located, and its meager material base. The teaching staff of the Faculty of Economics, curricula and programs were transferred to the Moscow Industrial and Economic Institute (MPEI), in which the Faculty of Finance and Economics (cycle) was created.

Summing up the activities of the MFEI, it should be noted that it was created in the revolutionary era. Unlike other Soviet universities, it had no predecessors and was organized without relying on the material and methodological base of any pre-revolutionary educational institution. It was one of the first attempts of the Bolsheviks to create a new institution of higher education, both in terms of goals and objectives, and in terms of the content of the educational process.

MFEI made a significant contribution to the development of Russian financial and economic education, although it lasted only three years. The university completed the task of training personnel and improving the skills of the first Soviet employees of the Narkomfin, local financial authorities in the conditions of the civil war and the policy of "war communism".

Disagreements among Soviet leaders over the fate of the MFEI testify to the existence of different views on financial and economic policy in general. Curtailing the university to the level of the financial cycle was an erroneous measure. Qualified financiers were required to overcome the devastation, improve money circulation, and develop industry. A year later, in March 1922, central courses for the training of financial workers were organized under the People's Commissariat of Finance.

^ 1.2. From commercial school to university:
Moscow Industrial and Economic
institute (1918–1929)

In 1896, Minister of Finance S.Yu. Witte carried out a reform, as a result of which a system of commercial education was formed, which included more than 300 schools (male and female) and Moscow, Kyiv and Kharkov commercial institutes. They trained specialists of various levels for banks, industry, trade, zemstvos, for teaching financial and economic disciplines. The Russian business community made a great contribution to the development of commercial education, providing significant funds for the construction of school buildings and their equipment, for salaries for teachers and scholarships for students.

The Bolsheviks changed the principles of organization and management of educational institutions. On September 30, 1918, the All-Russian Central Executive Committee approved the "Regulations on a unified labor school." Education was declared free, self-government was introduced, pedagogical innovation was encouraged. All private and public educational institutions of pre-revolutionary Russia became state-owned, and their property was nationalized. Departmental subordination has changed. They passed into the administration of the People's Commissariat of Trade and Industry (NTiP). The new government renamed educational institutions. First of all, this measure affected commercial schools.

Having proclaimed trade as speculation, the new government abandoned the term "commerce", which was associated with profit. Schools began to be called industrial-economic or national-economic - which is more consistent with the content of education. Commercial schools have long "outgrown" themselves, graduating specialists for all sectors of the economy. Among them was the Alexander Commercial School of the Moscow Exchange Society, the level of teaching in which was close to that of a university. On the eve of the revolution, the leadership of the school and the board of trustees made an attempt to transform the school into an institute. The status of the university was already obtained by the school under the Bolsheviks.

The fate of the Alexander Commercial School in the first post-revolutionary years is another example of how the formation of domestic financial and economic education took place. The nationalization of the capital of educational institutions led to their actual closure. The urgent need for financiers forced the educational department of the STiP on the eve of the 1918/1919 academic year to raise the issue of former commercial schools at a special meeting. Member of the collegium of the People's Commissariat of Education P.I. Shelkov, a graduate of the Moscow Commercial Institute, a well-known figure in the field of commercial education, proposed that the younger students of commercial schools be transferred to general education schools, and industrial and economic groups should be created from the senior classes. P.I. Shelkov said that "if students in commercial schools are dispersed," then the ranks of financial workers will not receive replenishment for a long time.

In accordance with the proposal of P.I. Shelkov in September 1918, the senior classes of the Alexander Commercial School were reorganized into industrial and economic groups, and in October - into the industrial and economic technical school, which, as the successor to the Alexander Commercial School, was located in its building and received the material base of this richest pre-revolutionary school. The IPEI was governed by a council, which, along with the deans, included representatives of the teaching staff, students and trade unions. The reorganization did not end there. In 1919, the technical school was transformed into the Moscow Practical Industrial and Economic Institute, since the curricula, the teaching staff (mainly professors of Moscow University) corresponded to the status of the university. P.I. was appointed the first rector of this institute. Shelkov.

In terms of their status, practical institutes were higher than technical schools and were part of the higher education system, graduating personnel for practical work in the national economy. Institutes and universities prepared mainly specialists for scientific activity and teaching in universities. Analogies can be found in the organization of higher education in modern Russia - bachelors are graduating for practical work, and masters for scientific and pedagogical activities. In the 1920s MPEI graduates, along with those who graduated from universities proper, were sent to senior positions in state financial institutions and industrial enterprises.

MPEI, unlike MFEI, not only survived in the conditions of economic ruin and famine, but also successfully trained specialists for the national economy. There are a number of reasons for this. “Historical roots” were preserved, the material base, which before the revolution was estimated at more than one million rubles, teachers remained “receptive to all kinds of methodological innovations”. The MPEI was subordinated to the People's Commissariat of Education and the People's Commissariat of Trade and Industry (NKTiP), where the left-wing functionaries were opposed by prominent figures in science and culture. Soviet industrial enterprises were in dire need of specialists. MPEI was originally created as a higher educational institution, in contrast to the one created for emergency training of financial managers of the MFEI. The MFEI accepted not just members of the ruling party, but its leading officials. MPEI, headed by non-partisan P.I. Shelkov, until a certain time was more democratic, open to non-party people and people from employees and peasants, and therefore more crowded.

In the era of NEP, it was the MPEI that became the university where financial and economic education developed. With the liberalization of economic life, the legalization of commodity-money relations, the restoration of the budgetary and tax policy, the banking system, the importance of the IPEI has grown. The need for widespread dissemination of industrial and economic knowledge and the speedy training of accountants, commodity experts, economists, statisticians, commercial agents, etc. became visible to authorities at all levels. The task of training leaders for industry and central financial authorities remained.

1923–1925 became decisive in the fate of MPEI, when it turned into one of the leading universities in the capital. In accordance with the orders of the government and the People's Commissariat of Education, MPEI created curricula and programs for three- and four-year studies, developed admission conditions with mandatory successful passing of entrance exams. This was a serious step towards improving the preparation of students in comparison with 1918–1920, when the decree of the Council of People's Commissars was in force, giving the right to enter a university without a certificate of education. Thus began a new era in the educational policy of the Soviet government. The radicalism of the first post-October years gave way to a sober attitude towards the organization of higher education.

At the same time, ideological control increased. The social origin of the listeners was regulated for reasons of "processing" their composition. This meant that people from the working environment, party and Komsomol members, workers' faculty, as well as persons recommended by party, Komsomol and trade union organizations and seconded from the Red Army enjoyed an unconditional advantage in entering the university. In the second place, those who graduated from the preparatory courses at the institute were accepted, in the third - all the rest. The apportionment for the admission of students to the university on the indicated socio-political grounds was “lowered” by the structures of the People's Commissariat for Education. In the mid 1920s. 550-600 people studied at the MPEI, and its party and Komsomol stratum was about 340-350 people, i.e. about 60% of students. To maintain this ratio, "purges" were carried out in the MPEI, deductions were made according to the class principle. These processes in the life of the university can be regarded as symptoms of the coming radical changes in the education system of the 1930s.

MPEI received the university status with the support of Narkomfin in the summer of 1923. Its structure did not need to be reorganized: it had two departments. The industrial department produced specialists for factories and factories, it consisted of two cycles: the organization and management of industrial enterprises and commodity science. The economic department trained personnel for trade and the financial sector. The accounting and financial cycle (the former MFEI) was the leader in it, in addition, the administrative and economic cycle and the cycle of procurement, trade and cooperation were created. By tradition, there was a pedagogical cycle that gave the right to teach special disciplines in technical schools and practical institutes. It was planned to enroll only 300 people for the first course, 100 students for the industrial department, and 200 students for the economic department.

The main work to turn MPEI into a Soviet university was to create new curricula and programs. The task was to "saturate" the teaching of general education and special disciplines with Marxist theory. He supervised the introduction of ideology into the work of the higher school Glavprofobr. Since 1925, students have received training in basic disciplines on the basis of new, ideologized programs.

The content of education was also updated in accordance with changes in the economic life of the country. Along with lectures, seminars and practice at enterprises were held. For all cycles, it was obligatory to read: the doctrine of the national economy, the history of economic development in modern times, the encyclopedia of industry, economic geography, the doctrine of law and the state, accounting, elements of higher mathematics, financial calculations. Specialization was carried out in the second and third years.

Since 1923, Narkomfin financed the university, providing funds for scholarships and teacher salaries.
In this regard, the “Regulations on subsidizing universities that set themselves the task of training financial workers” were developed, which gave Narkomfin the right to participate in the management of the MPEI. A university representative was introduced to the council of the university, who monitored the compliance of curricula with the requirements of the financial department.

Leading employees of the Narkomfin, prominent specialists and scientists worked as teachers at the MPEI. This is F.A. Menkov (financial policy), S.A. Iveronov (taxation technique), V.A. Rzhevsky (local finance and public utilities), S.T. Kistinev (banking), N.A. Padeisky (organization of financial institutions), A.N. Doroshenko (organization of a small loan), D.A. Loevetsky and L.N. Yurovsky (money and credit).

^ Yurovsky Leonid Naumovich (1884-1938) - an outstanding economist, statesman. He graduated from the economic department of the Polytechnic Institute in St. Petersburg and the University of Munich, took a course in economics at the University of Berlin. Until 1917 he was Privatdozent at St. Petersburg University and taught at the Moscow Commercial Institute. In the summer of 1917 he was elected dean of the Faculty of History and Philology of Saratov University. In 1922–1928 - Head of the Foreign Exchange Department, member of the Collegium of the USSR People's Commissariat of Finance. In the 1920s - Member of the Board of Prombank of the USSR. Since 1926 professor at MPEI. In 1927–1930 - Dean of the Faculty of Finance, MPEI. In 1930 - professor at the Moscow Institute of Physics and Technology. He was not a member of the Bolshevik Party. Author of scientific monographs on the problems of the monetary policy of the Soviet state in the 1920s. In 1930 he was repressed, was imprisoned together with N.D. Kondratiev in the Suzdal political isolator, transformed into the Suzdal Special Purpose Prison (STON). After the term, he was struck in his rights, he earned a living by rewriting scores. In 1938, he was arrested for the second time, on September 17, 1938, on the day of the verdict, he was shot.
In 1987 he was rehabilitated.

In addition to Narkomfin, the People's Commissariat for Trade and Industry, the People's Commissariat for Food, the People's Commissariat for Communications, the People's Commissariat for Foreign Trade, the All-Union Council of the National Economy, the All-Union Central Council of Trade Unions, and the Tsentrosoyuz began to apply for highly qualified graduates of the MPEI. In the summer of 1925, the departments of the MPEI were transformed into commercial and industrial, financial and cooperative faculties.

By the mid 1920s. the organizational structure of the Institute. The rector was at the head, a specialist in the field of law and the doctrine of the state V.I. was appointed to this post. Veger, who was at the same time the rector of the Institute of the Soviet State at the Komakademiya.

P.I. Shelkov became vice-rector. It was a common practice of that time - a member of the Bolshevik Party held a leading position, and a non-party prominent specialist in his field was appointed as his deputy. They held their positions until 1929, when they were repressed. The dean of the Faculty of Commerce and Industry was appointed a well-known party leader at that time, the editor-in-chief of the Commercial and Industrial Newspaper M.A. Saveliev. As a contemporary recalled, Savelyev "had no taste for economics, especially for specific ... issues, was completely absent." Most of the work was carried out by the Deputy Dean Professor A.M. Fishhandler.

^ Saveliev Maximilian Alexandrovich (1884-1939) - Soviet figure in science and education. Graduated from the Faculty of Law of Moscow University. In 1903 he joined the RSDLP, became a professional revolutionary. In 1907–1910 graduated from the University of Leipzig. In the 1910s He was a member of the editorial boards of the Enlightenment magazine and the Pravda newspaper. In November 1917 he became a member of the Supreme Economic Council. He was the editor of the Proletarian Revolution magazine, the newspapers Pravda, Izvestia and the Commercial and Industrial Newspaper. From 1928 to 1932 he headed the Lenin Institute. In 1932 he was elected a full member of the USSR Academy of Sciences. In 1927 - Dean of the Faculty of Commerce and Industry of the MPEI. Repressed in 1938.

The Faculty of Finance was more fortunate. L.N. became its dean. Yurovsky, and a major specialist in finance D.A. Loevetsky. At the financial and industrial faculties in 1925-1927. the founder and head of the Market Institute N.D. Kondratiev.

^ Kondratiev Nikolai Dmitrievich (1892-1938) - Soviet economist, creator of the concept of long waves of conjuncture ("Kondratieff cycles"). Graduated from the Economics Department of the Faculty of Law of St. Petersburg University. Among his teachers was M.I. Tugan-Baranovsky. In 1915
remained at the department to prepare for a professorship. In 1917 N.D. Kondratiev became the secretary of A.F. Kerensky for Agriculture, then Deputy Minister of Food in the last composition of the Provisional Government. In 1919 he left the Socialist-Revolutionary Party, retired from politics and focused on scientific activities. In 1920 he became the director of the Institute of Market Research under the People's Commissariat of Finance, taught at the MPEI and the Timiryazev Agricultural Academy. In 1925 he published the work "Large cycles of conjuncture". He was a member of many foreign economic and statistical societies, was personally acquainted with or was in correspondence with W. Mitchell, A.S. Kuznets, I. Fisher, J. Keynes. In 1920 and 1922 Kondratiev was arrested on political charges. In 1928, "Kondratieffism" was declared the ideology of the restoration of capitalism. In 1929, Kondratiev was fired from the Market Institute.
In 1930, he was arrested in the case of the Labor Peasant Party and sentenced to eight years in the Suzdal political isolator. In 1938, the seriously ill scientist was sentenced to death by firing squad. In 1987 he was posthumously rehabilitated.

1920s were the heyday of the MPEI. Problems with financing were solved, its structure and curricula were stabilized. The overcoming of hunger, the restoration of the national economy, the rise of industry and agriculture gave rise to confidence in the ability to apply their knowledge for the benefit of the country. As N.V. Volsky (N. Valentinov), “then people were keenly interested in economic issues. They seized on them, argued about them, talked about them, ... not only communists, but along with them, in parallel, the widest layer of the so-called "non-party intelligentsia." At the end of the 1920s. in the depths of the NEP, socio-economic and political contradictions ripened, the resolution of which was the “great turning point” and the “great terror”.

The era of the first five-year plans began with the political trials of 1928–1929, directed, among other things, against “bourgeois specialists”. First of all, the “purges” covered the leaders and employees of the Narkomfin apparatus. People's Commissar for Finance G.Ya. Sokolnikov and head of the currency department L.N. Yurovsky, who protested against the expansion of emission as a source of forced industrialization. Since the leading employees of the Narkomfin conducted classes at the MPEI, repression fell upon its teachers and employees. The students were also "cleaned out". MPEI was depopulated and in May 1930 was disbanded.

^ Sokolnikov Grigory Yakovlevich (1888-1939) - politician and statesman, member of the Central Committee of the Bolshevik Party. In 1918 - Chairman of the Soviet delegation at the negotiations with Germany, signed the Treaty of Brest-Litovsk. Since 1920 - Chairman of the Turkestan Commission of the All-Russian Central Executive Committee and the Council of People's Commissars of the RSFSR. In 1921 - Deputy People's Commissar, in 1922-1926. - People's Commissar for Finance, one of the initiators of the monetary reform, which led to the stabilization of the ruble. In 1922 - a participant in the Hague Conference, since 1926 - Deputy Chairman of the State Planning Commission, since 1928 - Chairman of the Oil Syndicate, since 1929 - in diplomatic work. In the 1920s - Professor of the MPEI, in 1930 - head of the department "Finance" at the Moscow Institute of Physics and Technology. In 1935–1936 - First Deputy People's Commissar of the Forestry Industry of the USSR. In 1939 he was repressed and shot. In 1987 he was posthumously rehabilitated.

Once again, politics intervened in the life of the Institute. The faculties and departments of the MPEI served as the basis for the creation of new universities. The industrial faculty was transformed into the Moscow Engineering and Economics Institute, the cooperative faculty served as the basis for the organization of the Moscow Institute of Consumer Cooperatives, the financial faculty was transferred to the NKF and the Moscow Financial and Economic Institute of the Narkomfin of the USSR was created on its basis.

Summing up, it can be noted that the emergence of the first financial universities, which became the forerunners of the modern Financial University, was due to the needs of the national economy. Our university was based on both the achievements of pre-revolutionary commercial education and the innovations of the first post-revolutionary decade.

1920s for financial and economic education were of great importance. In the transitional era, the former Alexander Commercial School, which grew into a leading industry university, played a connecting role in the transfer of educational, methodological and, to a certain extent, scientific traditions of pre-revolutionary commercial education to Soviet financial and economic universities. The traditions of personnel training developed and improved, the Soviet economy received qualified specialists.

The achievements of the MFEI and the IPEI are inextricably linked with the development of the country in general and the education system in particular. Both universities responded to the needs of the emerging new socio-economic model, prepared leading personnel for the Soviet economy, specialists for the apparatus of central state institutions of a financial and economic profile. A significant contribution to the emergence of the future Financial University was made by the leaders of the Narkomifin and prominent scientists who were the organizers of the domestic financial and economic education of the 1920s.

 Review questions

1. 
   What are the prerequisites for organizing the first financial universities?
2. 
   What are the goals, objectives, organization of training at MFEI?
3. 
   Specify and describe the stages of IPEI activities.
4. 
   Point out the differences in the organization and activities of the MFEI and IPEI.
5. 
   Name the organizers of the MFEI and IPEI and describe their contribution to the development of financial and economic education.
6. 
   Tell us about the teachers of the first financial and economic universities, the predecessors of the Financial Academy.

Replenishment of personnel of the financial service during the war years was carried out mainly in three directions. First, for some time, training continued in military educational institutions created before the war. Secondly, a whole network of short-term courses was created to train the commanding staff of financial bodies. Thirdly, the positions of the lower level of the financial service were staffed by civilian specialists who had experience in financial and accounting bodies.

The first graduates of the Military Financial School of the Red Army. 1941

The military educational institutions created before the war continued to work for some time in the same rhythm, gradually moving to military conditions. The Faculty of Finance of the Military Economic Academy of the Red Army produced its last graduation in the middle of 1942. Many teachers and adjuncts of the faculty were sent to the active army. Graduates of the Faculty of Finance formed the core of the leadership of the financial service during the war years, and subsequently many of them became generals, including B.V. Bliznichenko, V.D. Ermolovich, S.V. Spiridonov, D.P. Khlyubko, V.Ya. Solovyov, S.A. Glamazda and others.

Short-term training courses for military financiers were launched at the Military Economic Academy of the Red Army, the Yaroslavl Military Economic (Quartermaster) School.

Before the start of the war, it was decided to create an independent military school to train financial service personnel. The school was supposed to be formed in the city of Kharkov, but the war prevented the implementation of this order in full, and the village became the first point of deployment. Khlebnikovo, Moscow region. By the beginning of August 1941, there were 566 cadets in the school. Hard work began, the terms of training were reduced, classes were conducted within the framework of a 12-hour working day. The first graduation of cadets also took place, it included graduates who later became heads of various parts of the financial service: Major General V.A. Chugreev, colonels B.V. Migunov, N.P. Shelepugin. The school was then deployed in a number of cities in the east of the country, and in February 1942, a machine gun and mortar school was created on its basis.

Military financiers for the Navy were trained at the Naval Economic School, established at the end of 1938, which continued to operate during the war years, switching to a reduced training period. Among the graduates of the Naval Economic School are military financiers Major General L.A. Valyavkin, colonels N.F. Gritsynin, A.P. Vandyshev, V.S. Povarov, V.Ya. Stolyarenko.

A great contribution to the training of personnel for the financial service of the army and navy was made by short-term courses. The places of their deployment and the terms of training were established on the basis of specific circumstances. Thus, with an acute shortage of cadres of military financiers in the first period of the war, two-month and monthly courses were developed in military districts, at the fronts and in the armies. This work continued throughout the war, which made it possible to staff the financial service at the required level. Only the financial school from 1941 to 1945 trained more than 3,500 military financiers. At the same time, it was taken into account that many young military financiers were also sent to staff command posts. So, during only 1944, 330 people were transferred to command work from among the military financiers of the 1st Ukrainian Front, 273 people of the 1st Belorussian Front, 159 people of the 2nd Belorussian Front, 3rd Belorussian front - 273 people.

During the war, graduates of the financial specialty of the Military Economic School M.A. Samarin, A.I. Krainov, G.A. Sklyar, D.I. Vorobyov became commanders of divisions and units. For courage and courage they were awarded the title of Hero of the Soviet Union. Courage and heroism were shown in the war by other military financiers.

So, the famous sniper of the Battle of Stalingrad, Hero of the Soviet Union, foreman A.G. Zaitsev is a graduate of the financial department of the military economic courses of the Pacific Fleet, a graduate of the financial department of the Military Economic Academy of the Red Army, captain of the quartermaster service A.S. Egorov became the commander of a partisan brigade, a Hero of the Soviet Union.

In September 1942, a decision was made to form the Central Military Financial Courses under the Financial Directorate of the NPO of the USSR on the basis of the courses of the Moscow Military District. During the courses, in addition to the main department, which consisted of three companies of cadets, a department for the improvement of financial service specialists was deployed. Those who completed the courses were awarded the rank of officer. During the period from November 1942 to November 1944, about 1000 people were trained and sent to the troops.

The transition to foreign territories complicated the tasks of the financial service at the final stage of the war, which also required appropriate measures to improve the training of military financiers. On June 15, 1944, the Central Military Financial Courses were transformed into the Military Financial School of the Red Army. The regulation on the school was approved by the Deputy People's Commissar of Defense of the USSR, the head of the rear of the Red Army, Colonel-General A.V. Khrulev.

In September - October 1944, two companies of cadets were completed, later two more companies, advanced training courses for financial service specialists began to operate. From the first military enrollment of the school, which consisted mainly of front-line soldiers, such major financiers as Major General I.P. Uvarov, colonels S.Ya. Ryadov, Yu.S. Chernov, V.V. Klimov, V.G. Bochenkov, V.V. Pustovalov.

The term of training for cadets was set to one year, but in connection with the needs that arose in January 1945, it was decided to release 50 people from the first two companies ahead of schedule. On April 20, 1945, the first graduation of the newly created school took place. All graduates were sent to the active army or to staff units sent to the Trans-Baikal or Far Eastern fronts. Among the first graduates of the military recruitment were financiers who gave many years of service in the financial bodies of the army and navy, Colonels N.K. Kashlakov, V.S. Sitkarev.

Training of personnel for the financial service, pers.

Civilian financiers, who were called up for financial service during the war years, were trained in specially created courses. Very many of them were allowed to work independently after internships in the financial bodies of military units and institutions.

A special layer among specialists from the national economy, called up and sent to the financial bodies of the army and navy, were graduates of higher financial and economic educational institutions. These, as a rule, were experienced specialists who made a great contribution to solving financial and economic problems during the war years. Many of them remained in military service after the war.

Among civilian universities, whose graduates served in the financial bodies of the army and navy, are the Moscow Credit and Economic Institute, the Leningrad Financial and Economic Institute, and others. A special place is occupied by the Kharkov Financial and Economic Institute. Its graduates were Lieutenant General Ya.A. Khotenko, Lieutenant General V.S. Krishkevich, colonels B.B. Rivkin, B.V. Kin, I.K. Nevler. Graduates of this institute left a deep mark on the activities of the military financial and economic service.

The war severely tested the viability of the economic and political system in our country, the readiness of the Armed Forces for any situation, and the suitability of all systems of the war economy and finances. The war also made its demands on the personnel, their readiness to endure the trials of the war. And in the fact that military financiers withstood the test of the war and ensured uninterrupted financing of the fronts and military districts, the supply of weapons and military equipment, a large role belongs to the thoughtful concrete work on training personnel for the financial service in the pre-war and war period.

A huge number of memoirs, historical research and works of art are devoted to the past Great Patriotic War. And we can say with confidence that this theme will remain in the hearts of peoples, in the works of historians, writers, statesmen and military leaders for many years to come.

Not all questions of the war were decided on the battlefields, and financial support should be mentioned as one of them. It is known that not one of the warring states escaped some serious shock to its financial system, and in some of them it came to complete collapse.

The greatest advantages of a socialist public and state; the system withstood the ordeals of the Great Patriotic War with honor, providing full funding for the colossal military expenditures. “Neither the finances as a whole, nor the monetary system of the USSR…,” A. G. Zverev, who was the People’s Commissar of Finance of the USSR during the war years, points out in his memoirs, “did not undergo fundamental changes during the Great Patriotic War.”

He notes at the same time that military financiers, "commanding the migration of financial resources through military channels ... worked tirelessly in the name of the great cause of approaching victory."

This article is devoted to the activities of the financial service during the war years. By the end of the 1930s, the financial service of the Red Army began to experience an acute shortage of personnel in the district and central levels. This was due to the implementation of measures to improve the organizational structure of the Red Army, including the military financial service. New military districts, army groups, mechanized, tank, aviation and other military formations and units were formed.

There was a training of military-financial personnel, but it took time, and the army could not wait. Therefore, they began to select them among the commanding staff of the Red Army, including among political workers, who better than others in their training were oriented in socio-economic issues and more than others dealt with issues of the military economy. This measure gave positive results, and one can name quite a few political workers who became major leaders of various parts of the financial service of the Red Army. So, back in 1930, Andrei Vasilievich Khrulev, deputy head of the political department of the Moscow Military District, was appointed head of the Central Military Financial Department.

Having worked in this position for six years, he left a deep mark on the history of the financial service of the Red Army. In the Ukrainian Military District, from 1924 to 1935, the financial and planning department was headed by divisional commissar Sergei Semenovich Shvabinsky, a former regimental commissar and head of the political department of the division.

The author of this article was the head of the political department of the 51st division, in November 1937 he was appointed head of the financial department of the Kyiv military district, and in August 1940 he was appointed head of the Financial Department under the NPO. By profession he was an economist and financier and for some time worked as the director of the Kharkov Financial Institute, which was probably the reason for the appointment.

There were many such examples. At that time, the Kyiv Military District occupied one of the first places in the Red Army in terms of the technical equipment of the troops. It consisted of mechanized, tank, aviation, airborne and other formations and units. Considering the great importance of the operational direction of this district, the responsibility of its tasks, the Main Military Council of the Red Army transformed the KVO into the Kyiv Special Military District (KOVO). Four army groups were formed in it, on the basis of which armies were created in 1939.

Large-scale exercises were held annually in the military districts, tasks were solved to master new military equipment. All this determined the complexity and responsibility of the tasks of financially supporting the troops.

In 1940, by order of the People's Commissar of Defense of the USSR, the rights of managers of credits of the 3rd degree according to the estimate of NPOs were vested in the commanders of corps, divisions and their respective formations, as well as regional, regional and republican military commissars, which was associated with a change in the supply scheme for troops. Since that time, the financing of the troops began to be carried out according to the scheme: center - district - formation - military unit. In September 1939, the troops of the KOVO took part in the liberation of Western Ukraine, and in the summer of 1940, in the liberation of Bessarabia and Northern Bukovina.

In the course of these campaigns, shortcomings were revealed in the system of settlement and cash services for the troops of the army in the field. The military units that were part of the Ukrainian Front were financed by the financial department of the KOVO. As soon as the troops entered the liberated territory, they needed money, and the created field bodies of the State Bank of the USSR did not actually carry out any operations, since they were not provided with either workers trained for this, or banknotes.

So, in the 150th separate rifle corps, a field cash desk of the State Bank was deployed, but the bodies of the State Bank that formed it did not provide either inventory or cash, and a former accountant of a psychiatric hospital, who did not have the slightest idea about banking operations, was appointed head of the field cash desk. Measures had to be taken to ensure that the troops were provided with cash by the financial department of the district, since the experiment with the organization of field bodies of the State Bank of the USSR was unsuccessful. Before the entry of Soviet troops into the territory) of Western Ukraine, the commander of the K.OVO troops, commander of the 1st rank, S.K. Timoshenko, set the task for the financial department of the district to ensure the safety of valuables in banks in the liberated territory.

In order to restore the economy, organize production at enterprises, and the functioning of state institutions in the liberated regions, the government of the Ukrainian SSR formed a special commission. In the course of the work of this commission, it was established that the Polish administration did not pay wages to workers and employees for 3-4 months.

Those funds that were brought under our control were used to settle accounts with workers and employees and to assist the new organs of state administration in organizing economic life. For these purposes, significant funds were allocated in the form of assistance and the government of the USSR. The Great Patriotic War found the author of these lines in the post of head of the Financial Department at: NPO of the USSR. The pre-war year of 1940 and the first half of 1941 were especially tense for the Financial Directorate under the NPO and the financial service of the Red Army as a whole.

New units and formations were formed, extensive defensive work was carried out on the western border, and the supply of military equipment, weapons, military equipment and other supplies by the national economy increased. All this required an increase in funding, strengthening financial control and improving the training of financial service personnel. On the eve of the war, the financial service of the Red Army faced a number of problems that needed to be addressed. The first such problem was the organization of control over the production and financial activities of industrial enterprises of NGOs.

Before the war, along with an increase in the number of military equipment and weapons, the number of specialized repair enterprises was growing rapidly. This required day-to-day skilled management of them.

The management of enterprises was a significant challenge for the People's Commissariat of Defense in comparison with the industrial people's commissariats. The fact is that enterprises of each industrial people's commissariat produced homogeneous products. This made it possible to unify the methods of managing them. The People's Commissariat of Defense had unusually diverse enterprises under its control - from bath and laundry to aircraft repair.

There was no centralized management of these enterprises on the scale of NCOs, and within each branch of the armed forces, the management of enterprises was reduced to administrative and technical functions. The financial department of NCOs, which financed the enterprises, was keenly aware of these shortcomings and sought centralized management of the production and financial activities of enterprises. In 1940, by order of NCOs, departments were created in the central departments of the People's Commissariat of Defense, which were entrusted with the management of the production and financial activities of subordinate enterprises and its planning.

The financial service was entrusted with control over the financial and economic activities of these enterprises. With all the difficulties of centralized management, due to the extraordinary diversity of the profile of enterprises and their heterogeneity in terms of production volume, opportunities were created for developing general principles for setting prices for the repair of weapons, military equipment and military equipment, planning the production and financial activities of enterprises and solving other important economic issues.

The centralization of the management of the production and financial activities of enterprises played a large role in reducing the prices for repairs, and hence in reducing the costs according to the estimate of NCOs. The solution of this issue turned out to be all the more important because later, during the Great Patriotic War, the repair of weapons and military equipment increased significantly and was even more concentrated on the industrial enterprises of the People's Commissariat of Defense.

The financial department of the NPO has made great efforts to streamline the financing of the repair of weapons and military equipment. No less attention was demanded by the issues of material support for military personnel. And here, in the prewar period, important problems arose. Concern for the material security of military personnel and their families has always been at the center of attention of the Communist Party and the Soviet government.

The system of monetary allowances for the servicemen of the Red Army and the Navy, which had developed by the beginning of the war, was the result of a number of measures taken by the party and government aimed at strengthening the combat readiness of the troops and raising the living standards of their personnel. But this system could not fully meet the conditions of wartime. After all, during the war, the activities of military personnel change radically.

Camping, field life becomes common, when military personnel do not leave the battlefield for weeks, and sometimes for months, constantly exposing their lives to mortal danger. In October 1940, by decision of the People's Commissar of Defense, the Financial Directorate under the NPO prepared for submission to the government a draft resolution on changing the system of monetary allowances in wartime. This project provided for the introduction with the outbreak of war of the payment of field money and a lump sum, and also made separate additions to the rules for paying monetary allowances.

Simultaneously with the draft resolution, the Financial Department reported to the People's Commissar of Defense Marshal of the Soviet Union S. K. Timoshenko about making some changes to the system of pay for the commanding staff. In particular, it was proposed to introduce salaries according to the position and military rank instead of the existing staff salaries. This was justified by the need to raise the importance of military rank, to take into account more fully the qualifications of commanders, their experience and length of service.

The Main Military Council of the Red Army, at a meeting on December 11, 1940, approved the proposed principle of paying salaries to military personnel in command, but the war began, and stimulating the combat activities of military personnel went along the path of expanding additional types of allowances and increasing salaries for individual positions.

The issue of introducing salaries according to military rank remained unresolved until the end of the war. As already noted, in the prewar years, gaps were revealed in the organization of settlement and cash services for troops in the field. Therefore, the Financial Department under NCOs, together with the Board of the State Bank of the USSR, came to grips with the study of this issue.

As a result, measures were taken to prevent disruptions in the settlement and cash services of the troops. With the beginning of the war, field bodies of the State Bank were deployed in the army. They worked clearly and harmoniously throughout the Great Patriotic War. Before the war, questions about the norms and procedure for paying monetary allowances to servicemen of the active army were not resolved. Therefore, on June 23, 1941, the day after the start of the war, the Financial Directorate under the NPO instructed to pay monetary allowances to the personnel of the Red Army in wartime according to peacetime norms.

Already three days after the start of the war (June 25), at a meeting of the Council of People's Commissars, a draft resolution on field money and a lump sum allowance during the war was considered. Considered comprehensively, the draft resolution was adopted. He was the first document to introduce changes in the system of monetary allowance caused by the war.

Subsequently, throughout the war, the system of monetary allowances for military personnel was continuously improved in order to strengthen its incentive nature, to maximize the stimulation of military skills of military personnel: official salaries for military personnel of leading specialties were increased, and additional payments were established for military personnel who performed the most responsible combat work.

So, soon after the start of the war, the payment of increased official salaries to the personnel of the guards units and formations was established. Increased salaries were also established for the personnel of shock armies. In order to give a wide scope to sniper work and to encourage the combat work of snipers, the State Defense Committee established new, higher salaries for snipers in May 1942.

Already at the very beginning of the Great Patriotic War, units of the people's militia were created in a number of cities, and a partisan movement arose and expanded. On the proposal of the People's Commissariat of Defense, the Council of People's Commissars and the State Defense Committee resolved the issues of the financial support of the people's militias, partisans and their families. It is well known what superiority in aviation and tanks in the main directions the Hitlerite command had in the initial period of the war. Soviet pilots showed mass heroism in the fight against enemy aircraft.

The combat work of our Air Force required encouragement and stimulation. Already in 1941, by decisions of the party and government, the awarding of aviation personnel with orders and the payment of monetary rewards for good combat work were introduced. Somewhat later, in 1942, the salaries of the flight and technical staff of aviation were increased, and in 1943 the regulation on awards and bonuses for personnel of the Red Army Air Force, long-range aviation, air defense fighter aviation and the Air Force of the Military Marine Fleet for combat activities and the preservation of materiel.

Similar decisions were made to encourage and stimulate the fight against enemy tanks. In July 1942, when the fascist army launched a general offensive in the south of our country in order to capture the regions of the Lower Volga and the Caucasus, anti-tank artillery regiments, divisions and batteries were created.

The senior and middle commanding staff of these units and subunits were set one and a half, and the junior commanding and rank and file - double salaries. At the same time, bonuses were paid to the personnel of these units and subunits for each wrecked and destroyed tank.

In the summer of 1943, on the eve of the Battle of Kursk, by decision of the party and government, the payment of bonuses to servicemen of other branches of the armed forces for knocked out and destroyed enemy tanks was introduced. The decisions of the party and government on the issues of monetary allowance and material incentives for military personnel were aimed at improving combat training and military skills, they played an important role in bringing victory over Nazi Germany closer.

In this regard, I would like to recall the colonel of the quartermaster service G.I. He and the employees of the department headed by him developed proposals on salary salaries, the amount of additional types of monetary allowance, the conditions and procedure for their payment, and prepared draft orders of NGOs on these issues.

Only knowing well the life of the troops of the army in the field and continuously studying it, it was possible to competently, clearly solve the issues of monetary allowance during the war. An important component of the material support of the personnel of the Armed Forces is the provision of pensions for servicemen and their families.

The procedure for assigning and paying pensions to military personnel and their families that existed before the war and at the beginning of the war could in no way be called perfect. At that time, pensions to the commanding staff of the Red Army and members of the families of the deceased and dead military personnel from among the indicated persons were appointed by the personnel departments of the districts. Persons who had the right to a pension through the People's Commissariat of Defense had to personally appear in the personnel department of the district to apply for a pension.

Even before the war, this order urgently required revision. But if then it was somehow possible to put up with this, then with the outbreak of the war, the existing procedure for registering and assigning pensions was completely unacceptable. In addition, the number of persons entitled to a pension has risen sharply. The conditions of communication worsened during the war years, and for war invalids, as well as people who lost their breadwinner, travel often from remote places to the personnel department of the district was fraught with great difficulties.

The only pension authority in the district at that time, the personnel department of the district, was unable to ensure the timely and correct assignment of pensions to the ever-increasing number of pensioners. Moreover, a new difficult task arose before the pension authorities - taking care of the household arrangements for pensioners, the disabled and members of the families of military personnel, but for the personnel department of the district it turned out to be unbearable because of its territorial remoteness.

Control over the correctness of the payment of pensions was carried out by the Financial Department under the NPO. But this during the war was clearly not enough. In March 1942, by a decree of the State Defense Committee, the appointment of pensions for military personnel and their families was entrusted to the regional, regional, republican, and in the cities of Moscow and Leningrad - to the city military commissariats. By the same resolution, the management of pension provision was transferred from the Main Personnel Department to the Financial Department under the NPO.

The expediency of these changes becomes obvious if we take into account that monetary allowances for certificates for the families of military personnel were paid by military registration and enlistment offices. Thus, all issues related to the provision of family members of military personnel were concentrated in one body - the military commissariats. Of course, the Financial Department at the NPO has more work to do. An important task was entrusted to the management team - to manage the work on pension provision for military personnel and their families. Pension departments were organized in the financial departments of the military districts. They were entrusted with the functions of leadership and control over the work of the regional military commissariats for pensions.

But the increase in the volume of work and the increase in responsibility was offset by a sense of satisfaction from the realization that the right solution had been found on one of the important issues of material support for servicemen and their families. As a result of the restructuring of pension bodies, their relationship with pensioners has been strengthened. They began to know better the needs of pensioners, their living and living conditions, the state of affairs with the employment situation and provide them with the necessary assistance in a timely manner.

Significantly reduced the time for drawing up documents for retirement, reduced the number of complaints from pensioners about the delay in the appointment of pensions. The restructuring of the pension system for military personnel and their families, carried out on the initiative of the Financial Department under the NPO, was undoubtedly timely and correct.

This system has withstood the rigors of the war and continues to justify itself in the post-war years. During the Great Patriotic War, the Communist Party and the Soviet government showed exceptional concern for the families of servicemen.

On this issue, a special resolution of the Central Committee of the All-Union Communist Party of Bolsheviks of January 22, 1943 “On measures to improve the work of Soviet bodies and local party organizations in providing assistance to the families of military personnel” was adopted, which played an important role in ensuring the household and labor arrangements for the families of military personnel. This resolution stated that concern for the families of military personnel is half of our concern for the Red Army.

This instruction of the party and the government was guided by the Financial Department under the NGOs in its activities. Soon, at the initiative of the Financial Department, a mass audit of the activities of the pension authorities was carried out.

As a result of this check, it was found that many wives of the dead generals and elders, who had not reached the age that gives them the right to retire, were in a difficult financial situation.

They were paid only a one-time allowance in the amount of a monthly salary of the monetary maintenance of a serviceman. Proposals were prepared for submission to the government on improving the material support for the wives of dead and dead generals and seniors.

The government approved these proposals and adopted a decision that provided for the improvement of the material support for the families of these military personnel, which undoubtedly contributed to the strengthening of the political and moral state of the front-line soldiers. The pension system for military personnel and their families continued to improve throughout the entire period of the war.

During the war, in addition to pensions for the families of military personnel, various forms of their financial support arose: the payment of lump-sum benefits, advances, repayable benefits, according to cash certificates.

For the families of the commanding staff and long-term servicemen, the main, and sometimes the only source of material support was the allowance of the head of the family. Even before the war, the procedure for receiving by family members of a part of the monetary allowance of a serviceman according to a monetary certificate was thought out and prepared for Wartime.

But at the beginning of the war, many military families lost contact with the breadwinners, did not receive money from them according to their certificates, and found themselves in a difficult financial situation.

In the second half of 1941, 6.5 million rubles were paid to such families in the form of allowances. Subsequently, a monthly advance payment was established for them, and from May 1942 a return allowance until the fate of the head of the family was clarified.

With the receipt of the certificate, a recalculation of the amounts paid was made. According to the accounting data of the Financial Directorate under the NPO on January 1, 1942, the total number of families of military personnel who received monthly advances amounted to almost 114,000. On the one hand, this figure indicated that the families of commanders were not left without attention.

But, on the other hand, it made us think about the fact that tens of thousands of families do not know about the fate of their sons, husbands, fathers. The flow of letters to various central authorities with a request to find out the fate of relatives-front-line soldiers and a counter flow from the army from the soldiers who were looking for families showed that this problem was far from being solved. In order to resolve this complex and important problem

The financial department at the NPO organized the registration of the families of the commanding staff in the form of a file cabinet. A form was developed for registering the families of the commanding staff and instructions were given to the military commissariats on the procedure for registering these families.

The military registration and enlistment offices sent completed cards to the Financial Directorate of the NPO, which, in turn, requested information from the fronts and armies about servicemen who did not issue family certificates. At the same time, instructions were given that military personnel who do not know the whereabouts of their family should send certificates to the Financial Directorate under the NPO. Here the certificates were until the address of the lost family was found out.

As soon as such an address became known, the money certificate was immediately sent to the owner and at the same time the serviceman was informed of the address of his family.

If the certificate was not handed over to the family, then all the amounts withheld from it were returned to the serviceman. Lists of the dead, missing and those in captivity were requested from the Main Directorate of Personnel. Data on the commanding staff of the Red Army was systematized in the Financial Department under the NPO in alphabetical order.

Thus, a card file of centralized registration of families of military personnel was created. It was continuously updated with information from the military registration and enlistment offices about the families of servicemen. By May 1, 1942, the card index contained 700,000 cards. The filing cabinet has been a huge help. During the war years, 174,000 family addresses were identified with the help of a card file, and the servicemen were immediately informed about them.

Families were sent to their place of residence 71,750 certificates received by the Financial Department at the NGO from the military.

About 55,000 families of the fallen and deceased servicemen were found with the help of a card index, and pensions were immediately assigned to these families1. During the war, the annual payment of certificates to family members of military personnel reached 6 billion rubles. And what a labor it was to establish links between servicemen and their families, separated in a whirlwind of events and lost each other!

On these issues, the Financial Department at the NPO received 7-8 bags of letters a day, and each letter had to be sorted out and answered. In total, during the war years, the department received and considered about 800 thousand letters from military personnel and members of their families, as well as requests from military units and various organizations. The great work done by the Financial Department at the NGO contributed not only to improving the financial situation of families, but also to strengthening the morale of front-line soldiers.

What this meant could be seen from the numerous letters of thanks received by the department during the war years. I remember the content of a letter from a senior lieutenant. He wrote that he lost his sight in battle.

While in the hospital after being wounded, he asked various organizations about his family, searched for more than a year - the answer was negative. He was advised to write to the NGO Financial Department. And then he received a response indicating the address of the family.

For a blind person, family is everything! He thanked the employees of the Financial Department who found his family, expressed his sincere gratitude to the party, the government and the People's Commissar of Defense for creating such a wonderful body to search for the families of military personnel. Another officer, the commander of an artillery unit, wrote that when he received a message from the Financial Directorate at the NPO that his dear children and wife were alive and well, he was so immensely glad that he did not hear the explosions of shells. Great concern for the families of soldiers was shown by the Main Political Directorate of the Red Army, military councils of fronts, armies, command and party organizations of units and formations.

Expenses for the payment of monetary allowances to military personnel had a large share in the costs of maintaining the Red Army.

At the same time, the fund of monetary allowance increased all the time. During the war years, it doubled. During the war years, the organization of deposit operations, which contributed to the strengthening of the country's money circulation, was of great importance. The increase in the cost of maintaining the personnel of the Red Army, associated with the growth of the monetary allowance fund for servicemen of the army in the field, required additional issuance of money into circulation.

It was necessary to protect the country's monetary circulation system from undesirable consequences that could adversely affect the economy. The personnel of the active army units accumulated large sums of cash. Meanwhile, the possibilities for spending money by military personnel in front-line conditions were limited, since there was no normal trade turnover in the front line.

The servicemen kept money in field bags, duffel bags. In a combat situation, money was lost. This caused material damage to military personnel and even more significant damage to the state. In a combat situation, Soviet money fell into the hands of the enemy and was used by him against the Soviet Union in organizing sabotage and espionage. From the very beginning of the war, the need to mobilize the personal funds of the military units of the army in the field was clear.

In August 1941, the People's Commissariat of Defense turned to the People's Commissariat of Finance of the USSR with a proposal to introduce deposit operations on the fronts. The creation of a cumbersome apparatus of savings banks in the army did not make any sense. It was much more expedient to entrust the conduct of deposit operations to the financial bodies of military units and the corresponding field institutions of the State Bank of the USSR, which was proposed by the Financial Department under NCOs. The Board of the State Bank of the USSR supported this proposal. In October 1941, the government approved the Regulations on Deposit Operations in Field Institutions of the State Bank of the USSR. The work of attracting money from military personnel into deposits was entrusted to the heads of financial bodies of all levels.

They were asked, together with employees of the field institutions of the State Bank, to systematically explain to the military personnel the procedure for conducting deposit operations, their advantages and conveniences. Employees of the financial service and field institutions of the State Bank had to clearly organize the daily work on registration of deposit transactions and non-cash payments.

Field institutions of the State Bank were obliged to make unlimited acceptance of cash deposits with the issuance of a deposit book. A serviceman could, at his request, at any time receive his deposit at any stationary or field office of the State Bank. The Main Political Directorate of the Red Army, the military councils of the fronts and armies were actively involved in this new event for the troops.

The Main Political Directorate of the Red Army instructed the political bodies of the fronts and armies to carry out explanatory work among the personnel of the troops about the importance of keeping free personal funds by military personnel in the field institutions of the State Bank for strengthening the country's monetary circulation.

It seemed that everything was thought out and provided for the development of the system of deposit operations, but they developed slowly, the number of depositors was insignificant, and the economic effect was not achieved. The financial department at NPOs began to analyze why non-cash payments are not widespread and what is needed to implement them after all. To solve this problem, it was necessary that the head of the financial service communicate directly with the soldiers in the advanced positions. It required individual work with them in a difficult combat situation.

It was necessary that the chiefs of financial bodies were imbued with the awareness of the importance of introducing a new system of settlements with military personnel, despite the difficult conditions of the combat situation, they persistently sought its implementation. We needed a lot of organizational work of all parts of the financial service. Such a boring, seemingly clerical business, like deposit operations, in essence, acquired the character of combat work.

In April 1942, along with other important measures to improve the financial and economic activities of the troops, the financial service took a number of measures to further develop deposit operations and cashless payments.

Among these measures was a directive prepared by the Financial Directorate under the NPO and signed by the Deputy People's Commissar of Defense, obliging the military councils of fronts and armies, commanders of formations and military units, and political agencies to intensify work on attracting deposits. This directive proposed to present to government awards those financial workers who have achieved good results in attracting deposits and developing cashless payments.

The financial department of NPOs has developed detailed instructions on organizing the work of the heads of financial bodies in deposit operations. Attention was drawn to the need to widely use the army press for the promotion of cashless payments. All this gave positive results, which affected quite quickly.

The introduction of non-cash payments made it possible to drastically reduce the release of cash into circulation, since already in July 1942 more than half of the monetary allowance paid was credited to deposits, and by the beginning of 1943 the share of non-cash transfers was 76.5%. Some fronts provided funding for troops without cash, since all monetary allowances were credited to deposits. The Don Front was especially distinguished, where the head of the financial department was Colonel of the quartermaster service V. N. Dutov. Here, in December 1942, they not only dispensed with the issuance of money into circulation, but even withdrew from circulation and handed over to the field bodies of the State Bank 3.7 million rubles, which were kept by the personnel.

The financial service has achieved its goal. Cashless payments have firmly entered the practice of the troops. The servicemen understood all the convenience that non-cash payments offered, and a kind of competition arose among the heads of financial authorities to achieve the highest level of attracting money in deposits. All this gave a great economic effect, strengthening the country's monetary circulation system and ensuring the safety of the personal funds of military personnel.

During the war, the financial service faced no less acute issues of saving money and material resources allocated by the state for military needs. The war laid a heavy burden on the state budget. Military spending 1941-J945 accounted for more than half of all state budget expenditures, reaching in 1944 376 million rubles a day.

The party and the government constantly showed concern for saving material and monetary resources, for the preservation and increase of social wealth, but during the war the questions of the austerity regime were given particular importance.

The Great Patriotic War showed that timely measures taken by the party and the government made it possible to successfully finance the needs of the war, unprecedented in terms of volume, to ensure greater maneuverability of financial resources in a difficult wartime situation.

This was achieved thanks to the expansion of the scope of financial control, carrying out on a significant scale accounting work, which contributed to a systematic reduction in the cost of military products. The financial service of the Armed Forces directed its efforts to ensuring that funds were primarily used to meet those needs of the Red Army and Navy, on which the solution of the main task depended - the defeat of the Nazi invaders.

Throughout the Great Patriotic War, spending on weapons, ammunition, military equipment and military property occupied one of the first places in military spending. It must be said that before the war and during the first period of the war, there were significant shortcomings in spending on armaments and military equipment.

There was little control over the introduction of advanced technology at enterprises in order to reduce the cost of military products; unproductive losses were allowed in the production process of these products; Despite a significant increase in the supply of military products on the eve of the war, the industry did not fully cope with the planned targets, which, of course, was reflected in the execution of the estimates of NGOs. Thus, with an absolute increase in the cost of paying for orders for weapons and military equipment in 1940 in comparison with 1939 by 22.7%, appropriations for paying for these orders in 1940 were used only by 79.5%.

There were no unified instructions on the conduct of procurement of weapons and military equipment. Despite the measures taken by the Financial Department under the NPO, the calculation apparatus of the main and central departments of the NPO remained small. The military representations at the enterprises were not sufficiently prepared and involved in the work of controlling prices for military products.

The war, on the other hand, required the introduction of many adjustments in the relations between the supplying bodies of the Red Army and the industry for the supply of weapons, ammunition and military equipment. In connection with these shortcomings, at the beginning of the war, spending on weapons and equipment increased significantly.

In March 1942, Deputy Chairman of the Council of People's Commissars of the USSR A. I. Mikoyan pointed out to the Financial Directorate under the NPO that it poorly deals with issues of the cost of military products, and overpays significant amounts for the supplied items of military weapons. The reproach was fair, but it must be said that at that time only three people were involved in the financing of the order plan in the Financial Department of the NPO. They exercised control over settlements with industry, but were unable to control the correctness of pricing for military products. For this, a special apparatus was needed.

In accordance with the instructions of A. I. Mikoyan, in April 1942, a pricing and calculation department was created as part of the Financial Directorate under the NPO, which was entrusted with the study of production costs at enterprises supplying military products, analysis of planned and reporting data on the cost of this products.

He was also responsible for the organizational and methodological management of the work on prices in the main and central departments of NCOs, in which, as well as in the Financial Department, the number of the calculation apparatus was increased.

The financial department of NPOs began to regularly receive accounting estimates from enterprises and to check prices for military products. Checks of accounting and cost estimates directly at enterprises in a number of cases revealed deviations from technical conditions, unjustified differences in the costs of producing identical products.

The reasons for these differences were established and measures were taken to eliminate them. So, for example, at two enterprises, when checking estimates for the manufacture of mines, it was found that one of them developed a new casting technology in the manufacture of a mine body, and at the other, a mine body was made using outdated technology by turning blanks, as a result of which dozens of tons of metal. Therefore, the difference in the cost of mines at these enterprises was significant.

Based on the results of the inspection, measures were taken to change the technology for manufacturing mines at a lagging enterprise. The checks carried out revealed significant differences in the cost of the T-34 tank at different enterprises. After analyzing the reasons that caused the tank to rise in price, employees of the Financial Department at the NPO found that at one enterprise the armor plate was used with maximum efficiency, and at the other - only the middle of the armor plate.

Large waste of armor plate, going to be remelted, significantly increased the cost of manufacturing a tank at the second enterprise. After the intervention of the Financial Department at the NPO, this enterprise put things in order in the use of armor plates. When checking the cost estimate for the manufacture of the PPSh machine, it was found that at one enterprise the shock absorber was made by hand and cost 2 rubles. 63 kopecks, and on the other, the same shock absorber was made by stamping, and its cost was only 65 kopecks.

In the manufacture of the shock absorber by stamping, the productivity was so high that this enterprise could provide shock absorbers for all enterprises in Moscow and the Moscow region that manufactured the PPSh automatic machine. Order in this matter was put in place with the help of the People's Commissariat of State Control. By deeply and comprehensively studying the calculations, employees of the Financial Department at the NPO discovered additional sources for reducing the cost of military products.

It was painstaking and time-consuming, but rewarding work, because its significance was enormous. It allowed to save many millions of rubles and contributed to the acceleration of the production process. The systematic reduction in prices carried out during the war years covered all types of weapons, ammunition, military equipment and military equipment.

This is a new phenomenon in the history of wars, when in the course of hostilities the prices of military products did not rise, but fell. In the capitalist countries, prices for military equipment rose steadily during the first and second world wars. This is natural, since in the capitalist countries the supply of military products is a source of profit for the monopolies. In our country, the reduction in prices for military products made it possible to build up the military-technical power of the Armed Forces. with less cash outlay. The total savings received during the war years from the reduction in prices for military products amounted to 50.3 billion rubles.

Measures to find internal sources of savings to obtain additional material resources and reduce the cost of public funds were carried out at all stages of the construction of the Red Army. But during the war, when the country found itself in a difficult economic situation, the question of all-round savings in material and monetary resources among the troops arose with particular urgency. Therefore, throughout the war, the command, political agencies, financial service and contenting agencies paid much attention to the regime of economy in the military economy.

The year 1942 was especially difficult, when military expenditures increased sharply, and the temporary occupation by the Nazi troops of a number of vital, developed regions of the USSR aggravated the difficult economic situation of the country. It was in this year that the Supreme High Command carried out a number of special measures to ensure the most economical and expedient use of food, fuel and lubricants, military property and other material assets among the troops.

The financial service of the Red Army was actively involved in the economic work carried out by the command, and, together with other central departments of the NPO, organized the systematic implementation of measures in the troops that gave the state and the Red Army significant additional resources. The financial workers of the troops were given the following tasks: to strengthen control over the ruble, to delve into all spheres of the military economy, to study and know the needs of the units.

And financial workers in the troops are actively involved in this important work. It is impossible to describe all the variety of economic work carried out by the troops during the war years. This includes harvesting grain left in the fields due to the evacuation of the population, and catching fish for the personnel of units, and collecting wild fruits, and repairing military equipment and property by personnel, and using trophies, and saving fuel and lubricants, etc. Any possibility of saving material values, saving, was noticed by the sharp eye of a military business executive.

Financial workers tried to bring any manifestation of initiative in economic work to the entire army collective, to disseminate it as widely as possible. The command, political agencies, party and Komsomol organizations carried out mass political work among the personnel, sought to understand the need for each soldier to fight for savings and the most efficient use of material values ​​and money. For example, youth work in the troops of the Karelian Front was clearly established. Here, a significant amount of food came in canned form. Tin cans were not thrown away, but allowed to be processed. The fat was removed from them, with which they were covered to protect against corrosion, and used to make laundry soap.

Then tin (seal), which was an acutely scarce metal, was removed from the cans. In front-line conditions, more than one kilogram of tin was removed from every thousand empty cans and used for tinning kitchen boilers. And, finally, the tin obtained from cans was used to make ski bindings, which were required by the Karelian Front in large quantities.

After the flour sacks were freed from flour in bakeries, they were shaken again using wooden beaters. In this way, a significant amount of flour was obtained for feeding the horses. Horseshoes were made from scrap metal on their own. Karelian pine needles were used as a remedy for scurvy.

Economic work was also carried out on other fronts on a large scale and with great effect. The financial department at the NPO systematically summarized the experience of this work, published information letters and used other forms of dissemination of valuable experience in saving material and money. Not infrequently, the Financial Department of NCOs itself came up with proposals aimed at saving money.

So, in 1942, together with the Main Artillery Directorate of the NPO, a proposal was made on the need for financial incentives for the collection of spent cartridges and the return of special closures.

This proposal was approved by the People's Commissar of Defense and accepted by the government. The introduction of bonuses for the collection of spent cartridges and special closures played a big role in providing artillery factories with spent cartridges and in obtaining additional sources of scarce raw materials - brass. As a result, already in 1943, 76% of spent cartridges were collected at the fronts. Their cost amounted to 738 million rubles, and 38 million rubles were spent on the payment of bonuses for the collection of cartridge cases.

Thus, the economic effect was expressed in the amount of 700 million rubles. In 1945, 33.7 million rubles were spent on the payment of bonuses for the collection and return of spent cartridge cases, and 799 million rubles were returned to the industry of brass cartridge cases. 2 No less important and effective was the work carried out by the fronts to collect and return the industry of special closures from ammunition. Much economic work was carried out at the repair enterprises of the Red Army.

So, for example, the repair enterprises of the Main Artillery Directorate mastered the renewal of spent cartridges. As a result, the assembly of shots in 1944 was almost completely provided with updated cartridge cases, which saved metal by 720 million rubles. USSR during the discussion of the draft State budget for 1945.

According to these data, “the military units of the Red Army, with their own strength and means, carried out in 1.944 various works on the repair and manufacture of equipment, spare parts and supplies in the amount of 3253 million rubles, received agricultural products from their subsidiary farms for 602 million rubles ., mobilized and handed over to the state 1194 million rubles. from the funds of self-supporting enterprises and from their own income. In total, in this way, more than 5 billion rubles were saved.

One of the sources of financing military spending was voluntary contributions by citizens of the USSR to the defense fund of their personal savings and property. These receipts amounted to billions of rubles.

So, during the war years, about 17.8 billion rubles were received from the population. cash, a large amount of gold, platinum and other valuables. Significantly increased receipts from subscriptions to government loans, amounting to 76 billion rubles during the war years. (against 50 billion rubles received for. all pre-war years).

In addition, about 12 billion rubles. gave the state budget money and clothing lotteries2. In-kind receipts were especially significant. From the population of the USSR during the war, the defense fund received 2.5 million pairs of felt boots, 2.5 million hats with earflaps, 1.2 million cotton jackets and many other clothing items3. Soldiers of the Red Army also participated in the patriotic movement to raise funds for the defense of the country, donating government bonds and their personal money to the defense fund.

This movement was a vivid demonstration of the comprehensive concern of the people for their army. The people's war also created popular sources of its support. In contrast to just wars of liberation, imperialist wars of conquest cannot give rise to patriotic feelings. There were known attempts by the German fascists to organize a fundraiser for the so-called "winter aid fund". Carried out by force, this collection did not give tangible results.

Natural supplies prevailed in meeting the material needs of the troops during the war. Therefore, the chiefs of services focused their main attention on the procurement and transportation of goods, the delivery of everything necessary to the troops from the rear. Under these conditions, control by the supply services over the completeness of posting and the legality of spending material assets was weakened, which was a very significant drawback.

Inspectors-auditors of the financial service could not and did not have the right to ignore the existing violations in the use of material resources and, if such violations were detected in the process of auditing financial activities, they reported to the command about the need to take appropriate measures.

In March 1942, the Financial Directorate under the NPO summarized the work of financial bodies in this area and demanded that the financial departments of the fronts and military districts expand and deepen inspections of the economic activities of military units. The control of economic activity by the financial authorities had a serious impact on increasing the responsibility of commanders and chiefs for the correct accounting, storage and use of food, clothing and other material assets in the troops.

In 1942, the Financial Directorate of the NCO carried out a check on the completeness of the receipt of paid weapons, ammunition, military equipment and military property at military warehouses, bases and troops. During the audit, many shortcomings were revealed. Based on the results of the audit, an order was issued by the People's Commissar of Defense to restore order in the accounting, storage and use of material assets.

In pursuance of this order, a lot of work was done in the troops to ensure the safety of weapons, military equipment, food, fuel, military equipment and other materiel.

To this end, the financial responsibility of officials for plundering and squandering food and all types of military property was increased. At first, the amount of damage in these cases was determined at market prices, but since it was difficult for military units to obtain data on market prices, from May 1943, state retail and procurement prices increased by 12.5 times began to be used when determining the amount of damage.

This played an important role not only in ensuring the full compensation of damage caused to the state, but also in preventing theft and illegal use of material assets. Thus, despite the complex and difficult situation, the financial service of the Red Army during the Great Patriotic War very effectively fulfilled the task of timely and complete satisfaction of the needs of the troops, economical expenditure of state funds for the conduct of the war. During the war years, new forms and methods of financial work were worked out, which are being successfully applied in the practice of the financial bodies of the Soviet Armed Forces even at the present time.

As is known, the success of any undertaking depends on the organizational abilities of the cadres, on their political maturity and profound competence. In this regard, first of all, I would like to recall the head of the rear of the Red Army, General of the Army Andrey Vasilyevich Khrulev. In the thirties, he headed the Central Military Financial Directorate for a long period, accumulated extensive experience in managing the financial service and knew the issues of financial support well.

General of the Army A. V. Khrulev played a big role in leading the Logistics of the Armed Forces, invested a lot of effort in the cause of victory over Nazi Germany. Each person is a carrier of certain qualities. For Andrei Vasilyevich, the characteristic qualities were inexhaustible energy, creative inspiration in solving any issues, and talent as a leader.

In order to lead the Logistics of our Armed Forces during the Great Patriotic War, one had to have outstanding abilities. Each major operation was associated with the regrouping of troops, the supply of ammunition, fuel and everything necessary for the front.

It was necessary to ensure an uninterrupted supply of troops, to correctly and rationally use enormous material resources. It was necessary to maintain a close and direct relationship with the national economy. A large apparatus, headed by General of the Army A.V. Khrulev, was quite able to cope with all this. In addition to numerous rear services, A. V. Khrulev was subordinated to the country's railway transport. In February 1942, the State Defense Committee appointed A. V. Khrulev concurrently as People's Commissar of Railways.

And he successfully coped with all the duties assigned to him. Andrey Vasilyevich is a native of the working people. He was born on September 30, 1892 into a peasant family and from an early age he learned about work. As a boy, fate brought him to St. Petersburg, where he first worked for a goldsmith, and then as a locksmith at one of the factories.

In 1917, Andrei Vasilievich joined the Red Guard, participated in the defeat of the White Guard troops, who were trying to capture Petrograd. In March 1918, A. V. Khrulev became a member of the Communist Party and in the same year voluntarily joined the Red Army. The whole subsequent life of Andrei Vasilyevich was inextricably linked with the army, with the struggle of the party for the implementation of the cause of the Great October Socialist Revolution.

During the Civil War, A. V. Khrulev, as part of the First Cavalry Army, fought against the troops of the White Guard generals Denikin, Mamontov and Wrangel. He served as head of the political department and commissar of the division. For participation in the battles A. V. Khrulev in 1920 was awarded the Order of the Red Banner. In 1928 he was appointed deputy head of the political department of the Moscow Military District. In this position, along with a lot of party political work, he dealt a lot with issues of material support, improving the military economy, improving the technical and medical support of the troops.

The features of A. V. Khrulev as a sensitive, caring boss, diligent business executive, who deeply knew the work of the rear, served as the basis for his appointment in 1930 as head of the Central Military Financial Directorate. In this position, he successfully worked for 6 years. On the initiative of A. V. Khrulev, the reorganization of the financial economy of military units was launched, turning the financial service into an independent body subordinate directly to the unit commander, and the rights of the unit commander in the field of financial management were expanded. Beneficial changes in the financial service of the Red Army were so effective that they were reflected in a number of documents. So, in a special resolution of the People's Commissariat of Finance of the USSR on the results of financing the Red Army, it was noted: "... the military financial authorities have significant achievements in streamlining the financial economy of the Red Army ... improving budgetary discipline and exercising control."

The Revolutionary Military Council of the USSR, announcing this resolution in its order of 1934 No. 59, emphasized: “... the achievements noted in the resolution of the Narkomfin of the USSR did not come by chance. They are the result of a huge, hard work done in recent years by military financial workers ... we are obliged not only to keep, but also to persistently continue work on improving the financial economy of the Red Army, which is of great importance in all areas of building the Red Army.

Successes in the restructuring of the financial service, establishing proper order in the financial economy, and strengthening financial discipline were largely ensured by the initiative, firm leadership of Andrei Vasilyevich Khrulev. His authority as a creative leader-innovator turned out to be so high that in 1936 he was sent to a responsible and difficult area - the head of the construction and apartment department of the Red Army. And here Andrei Vasilyevich showed himself to be a skillful, energetic leader in the construction of defense facilities.

Before the war, A.V. Khrulev was the head of supply, and then I will nominate? to the post of Chief Quartermaster of the Red Army. In August 1941, by decision of the State Defense Committee, he was appointed Deputy People's Commissar of Defense - Head of Logistics of the Red Army. In this responsible post, his organizational talent, his qualities as an experienced party and economic worker, clearly manifested themselves.

At the beginning of the Great Patriotic War, General A. V. Khrulev, together with A. I. Mikoyan, who, as a member of the State Defense Committee, was in charge of supplying the troops, proposed a new structure for the rear. It was accepted, turned out to be vital and fully justified itself. General A.V. Khrulev was in charge of the complex work of the Logistics of the Armed Forces. He led a large army of logistics workers involved in providing combat fronts with ammunition, fuel, food, evacuating and treating wounded soldiers, restoring bridges, roads and railways.

Andrei Vasilievich often traveled to the front and to the areas liberated from the Nazis in order to judge the state of supply for the troops, the situation in the liberated areas, not only from reports and papers. One of the main tasks of such trips was to take care of the Soviet people rescued from fascist captivity, to help them. In 1942, when Mozhaisk was liberated, A. I. Mikoyan and A. V. Khrulev went there.

Andrei Vasilyevich ordered the front line workers to provide the liberated population with food, clothing, and organize housing. The same measures were taken by General A. V. Khrulev when leaving for Klin, Solnechnogorsk and other liberated cities. Andrei Vasilievich showed great concern for the safety of military property and material values.

He paid special attention to this during offensive operations. He rejoiced at both the offensive impulse of the troops and the pace of advancement, but at the same time he took tough measures to ensure that military property and material values ​​were not lost, frugality was shown and safety, including trophy property, was ensured.

Once, while at the front, Andrei Vasilievich learned that large food warehouses of the Nazi troops had been seized in the liberated city of Nevel. Immediately followed by his order: to provide protection, take into account everything that is possible, turn to the supply of his troops, and General A.V. Khrulev ordered to transfer a large amount of chocolate to hospitals. General A. V. Khrulev showed great concern for the selection and placement of personnel.

So, in 1943, during the organization of the Central Front, he personally went to the area where the front headquarters was being formed and on the spot picked up the entire apparatus of the rear services of the front. After the completion of the organizational work carried out, General Khrulev instructed the leadership of the rear and services. Andrei Vasilyevich Khrulev had a lot to learn from those who worked with him. In his youth, Andrei Vasilyevich worked in a jewelry workshop. Knowledge of jewelry was useful to him in a high government position. Everyone knows that during the Great Patriotic War, the government introduced a number of new military orders and medals to reward soldiers for military exploits. The government gave instructions for the preparation of layouts of combat awards to the head of the Logistics of the Red Army, General A.V. Khrulev. He accepted prepared layouts of orders and medals from specialists for submission to the government for approval.

How much artistic taste of an amateur and connoisseur of jewelry art showed Andrey Vasilyevich, discussing models of orders and medals with experts! The layouts of the orders presented by General Khrulev were approved by the government, as a rule, without changes, and the fact that our government awards from the times of the Great Patriotic War are outwardly expressive and beautiful is to a certain extent the merit of the head of the Logistics of the Red Army, General of the Army A. V. Khrulev. In the life of A. V. Khrulev, there was too little time for rest.

The load, tension and return of forces were very great. Apparently, this is why Andrey Vasilievich Khrulev died so early, in June 1962, a little before reaching the age of 70.

He was buried in Red Square near the Kremlin wall. The government named the Yaroslavl Military School, which trains the financial services of the Armed Forces, the name of General of the Army A.V. Khrulev. This paid tribute to the titanic work of a major military and statesman, who invested so much in the development of the rear and financial services, in defeating the enemy during the Great Patriotic War. In the pre-war and war years, such experienced political workers as Lieutenant-General V.V. Polyakov and Colonel N.N. Sysoev carried out a lot of party-political work in the Financial Department at the NPO.

With their inherent partisanship and inexhaustible energy, they organized and rallied the management team to fulfill the tasks assigned to it. With the beginning of the war, the financial service of the army and navy was replenished with people called up for mobilization. One of them was Colonel of the quartermaster service Boris Borisovich Rivkin. His ebullient energy and fruitful work left a noticeable mark on the financial service. Prior to joining the Financial Department at the NPO, he was the head of the department of educational institutions of the People's Commissariat of Finance of the USSR. In the Financial Department at the NPO, he became the deputy head of the inspectorate.

But his role has significantly outgrown the scope of the duties of his position. Attentive, observant, possessing an analytical mindset, he followed everything valuable, useful, initiative that was born in the troops, he knew how to give this the necessary assessment, to achieve widespread introduction into the practice of financing. H

It was no coincidence that Boris Borisovich Rivkin later became the head of the Department of the Military Faculty at the Moscow Financial Institute, Doctor of Sciences, Professor, and a prominent scientist. He made a great contribution to the development of Soviet financial science and the science of military finance, to the education of military financiers. It is very unfortunate that this talented person passed away so early, in the prime of his creative powers.

A highly respected worker of the department was the head of one of the responsible departments, colonel of the commissary service, Boris Vladimirovich Kin. He was distinguished by high erudition, high staff culture. They prepared important documents of national importance for submission to the government. One of the qualities of Boris Vladimirovich was foresight. Somehow, while carrying out an analysis of financed expenditures under a certain program, Boris Vladimirovich drew attention to some data that were not provided for by the program, but were of great interest.

Over the course of a number of years, B. V. Kin accumulated these data, although they did not find practical application. But once the government urgently needed this data to solve an important state issue. The leadership of the Financial Department at NPOs found itself in a difficult position, but B. V. Keen presented detailed material on the issue of interest in a few minutes. It was impossible not to admire BV Kin's foresight and correct assessment of this issue. How valuable are such creative, initiative workers! Like B. B. Rivkin, colonel of the quartermaster service B. V. Kin, after the end of the war, switched to teaching, became B. B. Rivkin’s closest assistant, and after his death took over the leadership of the leading department of the Military Faculty at the Moscow Financial Institute, but not for long.

Sudden death prematurely cut short the life of this remarkable man. Its veterans were especially valuable personnel in the staff of the Financial Department at the NPO. The oldest among them was Vsevolod Ivanovich Pichugin, who began military service in the old army and joined the Red Army from the moment it was created.

It was a living history of the Financial Department, in which he rose to colonel, head of department. He came up with the idea of ​​introducing a pass book for officers, which, having replaced the cash certificate, is still in effect. VI Pichugin made many creative proposals for material stimulation of combat work and was always willing to share his wealth of experience with young officers. During the war, Colonel of the Quartermaster's Service V.S.

A highly qualified military economist, a former teacher of political economy at the Military Economic Academy, Vasily Semenovich worked fruitfully in the Financial Department, headed the Military Faculty at the Moscow Financial Institute. Subsequently, V. S. Krishkevich became a lieutenant general, for many years he was the first deputy head of the Central Financial Directorate of the USSR Ministry of Defense.

Major-General of the quartermaster service M. V. Terpilovsky is an energetic, cultured person, quickly grasping the essence of the issue. He did a lot to improve budgeting and planning work, save money. It should be noted that with his participation, more than two dozen annual cost estimates for the Armed Forces were developed, and in the course of their consideration in the Nar-Comfin of the USSR and in other government instances, Mikhail Vasilyevich always gave exhaustive, well-reasoned justifications. Major-General of the quartermaster service I.S. Vekshin arrived at the Financial Directorate under the NPO from the post of head of the financial department of the front after being seriously wounded.

He invested a lot of effort and energy in improving the provision of pensions for military personnel and their families, and controlling the financial and economic activities of the troops. This sensitive to people, benevolent person enjoyed great respect from his subordinates and colleagues.

Ivan Avdeevich Chekalkin during the war more than once led such areas of activity where initiative and decisiveness were required. He dealt with legal issues, financing the partisan movement. Ivan Avdeevich took an active part in the development of responsible guiding documents for the financial service.

Subsequently, Major-General of the quartermaster service I. A. Chekalkin also became one of the deputy heads of the Central Financial Directorate of the USSR Ministry of Defense. K.I. Znamensky, A.A. Timashev and many others proved themselves to be initiative and energetic workers of the management. In the financial bodies of fronts, military districts, associations, formations and military units, thousands of remarkable financial workers worked selflessly, contributing to the cause of victory over fascism.

The officers of the financial service honestly fulfilled their duty to the Motherland on the fronts, showing courage and dedication. In this regard, it is appropriate to recall the feat of the head of the financial department of the Southern Front, colonel of the quartermaster service N. A. Fedyunin. In May 1942, fascist troops broke through the defenses on one of the sectors of the Southern Front and rushed into this breakthrough. The situation developed in such a way that in a number of small settlements that turned out to be cut off, there were field cash desks1 of the State Bank with large amounts of cash.

Fascist troops bypassed these settlements and continued their offensive to the east. And under these conditions, the head of the financial department of the front, N. A. Fedyunin, decided to save the values ​​\u200b\u200bthat remained on the territory occupied by the enemy. He was given two trucks with a group of fighters, and a small convoy went behind enemy lines. N. A. Fedyunin knew very well the location of the settlements where the field cash desks were located. For the most part, these were small towns and villages.

Observing all precautions, the group of N. A. Fedyunin traveled around a vast area hundreds of kilometers long. Sacks with tens of millions of rubles of money were taken from the safes of the field cash desks. But the group ended up in the rear of the Nazis. Now the task was to break through the front line to join with their troops. It’s not easy to break through on your own, and even more so in cars, with bags of money, for the sake of which, in fact, this unusual raid on the rear of the enemy was started. If it were then possible to buy a car, then it would be easier to complete these difficult tasks.

Having carefully reconnoitered the enemy's defenses and choosing an appropriate weakly fortified sector of the front, Fedyunin's group left the encirclement, broke through to its troops at night, with a fight, with casualties. At the same time, N. A. Fedyunin himself was seriously wounded. But the task was completed. Large sums of money were saved.

It was a truly heroic deed that required courage, courage, and a high sense of duty. Participants in this operation and N. A. Fedyunin himself; were awarded orders and medals. Nikolai Afanasyevich recovered and continued to be in the army until the end of the war, heading the financial service of the Southern, and then the Ukrainian fronts.

All the years of the war, V. N. Dutov successfully managed the financial support of the fronts. B. V. Borisov-Bogolyubov, Yu. G. Mostun and others. In military units, the chiefs of financial allowance carried out heavy military service. In combat conditions, they carried out the provision of personnel with monetary allowances. But if the situation required, military financiers with weapons in their hands entered the battle and at the same time showed high commanding qualities.

So, in early October 1941, when the 32nd Army was surrounded near Vyazma, the head of the financial department of the army, the quartermaster of the 2nd rank M, V. Slepukhin, together with the employees of the financial department P. S. Poparin and P. V. Fadeev, were taken from fighting from the encirclement of a group of 300 people in the area of ​​\u200b\u200bthe city of Vereya. In the same October 1941, the 133rd artillery regiment of the 32nd rifle division defended a sector of the front in the area of ​​the Borodino field. During the fierce battle, many commanders failed.

The head of the financial allowance of this regiment, quartermaster of the 3rd rank, communist Petrov, took over the leadership of part of the fighters and fought the Nazis for three days. Many Nazis were destroyed, but Petrov himself died a heroic death. The treasurer of the 113th Infantry Regiment of the same division, Denisenko, bravely fought the Nazis in one of the hot battles, and when an enemy tank approached the position he was defending, Denisenko threw a bottle of flammable liquid at him.

He destroyed the tank, but he himself died in the process. The head of the financial allowance of the 1080th Infantry Regiment of the 310th Infantry Division, Senior Lieutenant A.V. Polishchuk, during the battle, led the personnel of the company of the 2nd Battalion and held positions. During this battle, A. V. Polishchuk was seriously wounded and died in the hospital. For the exemplary performance of command assignments during the Great Patriotic War, thousands of financial services were awarded government awards.

The motherland paid tribute to the military financiers who stood shoulder to shoulder in the ranks of its defenders during the Great Patriotic War.

The Communist Party mobilized the heroic Soviet people to fight the Nazi invaders, to eliminate the danger hanging over our country, to turn the country into a single military camp, launched a mass movement under the slogan "Everything for the front, everything for victory!", Tirelessly showed concern about providing the Red Army and the Navy with military equipment, weapons, ammunition, food, uniforms, about the high political and moral state of the personnel of the Armed Forces of the USSR. The war, which temporarily interrupted the development of socialist construction in our country, required a restructuring of finances, making adjustments to the system of financial support for the troops.

Specific tasks; solved by the financial service at one stage or another of the war, were closely connected with the conditions of the combat activity of the Armed Forces, with the nature and development of ties with the national economy. Using the advantages of the Soviet economy and finances, the financial service of the Armed Forces of the USSR successfully coped with the tasks assigned to it.

ON THE. Razmanova, A.V. Komarov

Work program of the discipline

For all destinations

(bachelor's degree program)

Approved by the Department of Economic History and History of Economic Doctrines

Moscow 2013

UDC 378.6(073)

BBC 74.58-03ya73

Reviewers: E.A. Ageeva, Associate Professor of the Department "Economic History and History of Economic Doctrines", Candidate of Historical Sciences; BUT. Resurrection, associate professor of the department "Economic history and history of economic doctrines", candidate of historical sciences.

ON THE. Razmanova, A.V. Komarov

History of the Financial University: The discipline program is intended for students studying in all areas (bachelor's program). - M .: Financial University, department "Economic history and history of economic doctrines", 2013. - 33 p.

The discipline "History of the Financial University" is an elective discipline in all areas of training (bachelor's degree).

The working program of the discipline contains requirements for the results of mastering the discipline, the program and educational and methodological support of the discipline.

UDC 378.6(073)

BBC 74.58-03ya73

Educational edition

Natalia Alexandrovna Razmanova

Alexey Valerievich Komarov

History of the Financial University

Work program of the discipline

Computer typesetting, layout: A.V. Komarov

Format 60x90/16. Headset Times New Roman

Conv. p.l. 2. Ed. No. 67.5-2013. Circulation 26 copies.

Order _______

Printed at the Financial University

Ó Razmanova N.A., Komarov A.V., 2013

Ó Financial University, 2013

1.	The purpose of the discipline ……………………………………………………
2.	The place of discipline in the structure of the OOP …………………………….
3.	Requirements for the results of mastering the discipline....…………….
4.	Volume of discipline and types of educational work …………………….
5.	The content of the discipline ............………………………………..
	Part 1. Content of discipline sections …………….. ………
	Part 2. Sections (or) topics of the discipline and types of classes (curriculum and thematic plan)………………………………………….
6.	Educational-methodical and information support of the discipline……………………………………………………………
7.	Appendix …………………………………………………………

1. The purpose of the discipline: to study the history of formation and the main stages of development of the Financial University under the Government of the Russian Federation from 1919 - 2013, its traditions, structure, forms of educational and scientific work, features of student life, to identify the relationship of the university with the system of domestic financial and economic education and the economic history of our state generally.

The place of discipline in the structure of the OOP

The discipline "History of the Financial University" is an elective discipline in all areas of training (undergraduate).

Requirements for the results of mastering the discipline

Together with other disciplines, the discipline "History of the Financial University" provides the formation of general cultural competencies:

No. p / p	The code	Competence	Forms and methods of teaching
1.	OK-1 (directions "Business Informatics", "Political Science", "Applied Mathematics and Informatics", "Trade", "Economics"); OK-3 (direction "Jurisprudence"); OK-5 (directions "Management", "Personnel Management"); OK-8 (direction "Information security"); OK-1 (direction "Sociology") OK-4 (direction "Tourism") OK-1 (direction "Applied Informatics") OK-1 (direction "Applied Mathematics and Informatics")	- possession of a culture of thinking, the ability to generalize, analyze, perceive information, set a goal and choose ways to achieve it; - the ability to perceive, generalize, analyze information, set a goal and choose ways to achieve it - possession of a culture of thinking, the ability to generalize, analyze, perceive information, set a goal and choose ways to achieve it; knows how to logically correctly, reasonably and clearly build oral and written speech - the ability to use, summarize and analyze information, set goals and find ways to achieve them in the conditions of the formation and development of the information society; - the ability to master the culture of thinking, the ability to argue and clearly build oral and written speech;	lecture-conversation; · discussion;

As a result of studying the discipline "History of the Financial University" the student must:

know:

· the main events and features of the development of the Financial University under the Government of the Russian Federation, inextricably linked with the history of our state and world history;

· the history of the Financial University under the Government of the Russian Federation, predecessor universities, as well as the general cultural and value orientations of economic education;

be able to:

· use knowledge of the history of the Financial University under the Government of the Russian Federation in the context of general and economic history.

own:

· methods and techniques of scientific analysis of historical knowledge and economic problems.

Volume of discipline and types of educational work

The total labor intensity of the discipline is 0.5 credit units

(18 hours).

Type of intermediate certification - offset.

Part 1 - The content of the sections of the discipline

Topic 1. The first financial universities in Moscow (1919 - 1946)

Economic recovery in Russia at the beginning of the twentieth century. and higher financial and economic education. Growing need for financial specialists for state financial bodies, private entrepreneurship, city and zemstvo self-government.

The coming to power of the Bolsheviks and the beginning of the Sovietization of the education system. Characteristic features of the financial and economic policy of the Bolsheviks in the early 1920s. Difficulties in mastering financial transactions. Financial and economic institutions in conditions of a cashless economy. Joint efforts of the People's Commissariats of Finance, Trade and Industry and Education to create the first financial and economic universities in the history of Russia. Reorganization in 1918 of the Alexander Commercial School into the Moscow Industrial and Economic Institute. Creation in 1919 of the Moscow Financial and Economic Institute of the NKF of the RSFSR. The first rector of MFEI is D.P. Bogolepov. Fulfillment of the main task of the MFEI is the creation of a cadre of Soviet financial workers for the NKF. The beginning of the ideologization of financial and economic education. Socio-economic crisis of 1920 - 1921 and the deterioration of the material support of the IPEI and the MFEI.

New economic policy. Problems of stabilization of monetary circulation, restoration and development of the national economy. Restructuring the teaching of financial and economic disciplines in the 1920s. in a combination of command methods of economic management and market mechanisms. Rise of activity of MPEI in the period of NEP. Rectors of the 1920s – P.I. Shelkov, V.I. Veger.

Reorganization of the MFEI and the creation on its basis of the Faculty of Finance of the MFEI. Organizational and financial resources of the NCF - to help the Faculty of Finance of the MPEI. The leading leaders of Nakomfin are lecturers of the Faculty of Finance. The dean of the faculty is L.N. Yurovsky, one of the organizers of the monetary reform of the NEP period. Cooperation with the Faculty of Finance of MPEI N.D.Kondratiev. "Working" of the student environment. Creation of a labor faculty.

socialist industrialization. New tasks of financial and economic education. Reform of higher education 1928 - 1929 Resubordination of financial universities from the People's Commissariat of Education to the People's Commissariat of Finance and their disaggregation. "Purges" and repressions of the 1930s The financial department of the MPEI was recreated in 1930 as the Moscow Institute of Finance and Economics. The first director of the MFEI is D.A.Butkov, head of the planning and economic department of the NKF. Employees of the NKF are university professors. Development of curricula and plans, introduction of practice. Creation of special departments. The development of the labor faculty. Establishment of a graduate school. The main task of the university is to train mass personnel for the Narkomfin and its local financial departments, the State Bank and its branches throughout the Soviet Union. MFEI students. A.G. Zverev, the outstanding Minister of Finance of the USSR. Repressions against MFEI in 1934, transfer of the university to Leningrad. Joining the Leningrad Institute of Finance and Economics as a financial faculty.

Establishment in 1931 of the Moscow Accounting and Economic Institute of the State Bank of the USSR. From a departmental highly specialized university to a specialized financial institution. Reorganization of MUEI in 1934 into the Moscow Credit and Economic Institute. MKEI is the successor of MFEI and MUEI. The first director of the MKEI is M.I. Sheronov. Updating curricula and plans in accordance with the objectives of industrialization. Creation of departments. Scientists who contributed to the development of financial and economic scientific disciplines - Z.V. Atlas, V.V. Ikonnikov, N.A. Kiparisov, A.M. Galagan, N.N. Lyubimov, Ya.E. Viner, V. K. Yatsunsky - teachers of the ICEI. Release of the first textbooks. Establishment of a graduate school. The first graduate students - M.S. Atlas, S.B. Barngolz. Scientific discussions as a pretext for new repressions. 1940 MKEI moved to a new building on the Yaroslavl Highway.

The Great Patriotic War. Reorganization of educational, scientific and public work of financial and economic universities in accordance with the needs of the front. The closure of a number of universities, funding cuts, suspension of classes. Evacuation of LFEI to the North Caucasus, and then to Tashkent. Termination of the activities of the LFEI for the duration of the war. The new director of the ICEI is D.A. Butkov. Evacuation in 1941 MKEI to Saratov. The resumption of the educational process in Saratov at the beginning of 1942. Organizational and material difficulties in the work of the MKEI in Saratov. Re-evacuation of MKEI to Moscow in 1943 Restoration of admission of new students in 1943/1944 Reconstruction of MFEI in 1943 Reconstruction of LFEI in 1944