Plankashii moliyavi, qismi tarkibii plankashii khojagii khalq dar zamoni sotsializm; ba nishondihandahoi plani khojagii khalq asos meyobad va dar ayni zamon ba tashakkuli on faolona tasir rasonda, tanosubi optimalii taqsimoti zakhirahoi moliyaviro mukarrar va ba sohahoi muhimmu samarabakhsh ravona mekunad. Vazifahoi asosii Plankashii moliyavi muayyan namudani hajm va manbai tashakkuli fondhoi mablag baroi tamin namudani kharojoti taraqqii iqtisodiyot, tezonidani progressi ilmiyu tekhniki va boz ham purratar kone gardondani talaboti moddiyu madanii aholi; oshkor namudani zakhirahoi ilovagii afzoishi istehsolot va pardokhti pul; rioyai sarfakori dar istifodai zakhirahoi mehnati va puli; tamini yagonagii tamomi sistemai planhoi moliyavi; tashkili ijroi planhoi moliyavi.
Plankashii moliyavi ba baland bardoshtani samaranokii istehsoloti chamiyati, takmili strukturai on niga- ronida shudaast va bo nazorati moliyavii faoliyati korkhonaho (ittihodiya) va tashkilotho zich aloqamand ast. Zinahoi gunoguni sistemam moliyavi planhoi moliyavii khudro tartib medihand. Planhoi moliyavi az inho iboratand. balansi daromad va kharojoti korkhonahoi davlati, ittihodiya va vazoratho; planhoi moliyavii kolkhozjo va digar tashkilothoi kooperativi, inchunin tashkilothoi chamiyati; smetai muassisahoi byujet; byujeti davlatii Ittifoqi Respublikahoi Sovetii Sotsialisti SSSR (nigared Plankashii byujet); byujeti davlatii sugurtai ijtimoi; plani moliyavii molikiyati davlati va sugurtai shakhsi; plani moliyavii umumii khojagii khalq. ki koordinasiyam zakhirahoi tamomi planhoi moliyavi, muvofiqati muhimtarin sohahoi plani khojagii khalqro tamin menamond.