Introduction

In the conditions of a world economy, international specialization, and the tight economic and financial cooperation among States, international organizations and subjects of the economic sphere of international and national level are involved in the settlement relations. Make and receive payments in different currencies, which in turn are related in some way with each other and have an impact on the quotient of “economic man”^[1] and the activity of economic agents.

Entrepreneur as an active subject of the economic sphere of society and entrepreneurship as a factor in the production of public goods of social importance of the phenomenon. For any activity necessary aspect of the stability or adequacy of the potential damage to an unfavorable development of the situation and the rewards of a positive result. The entrepreneur has to deal with the extreme model of balance. Currently, the state declares the need to support small and medium enterprise, waiting for their economic activity and tax revenue in the form of their activities and operating income from the ongoing settlement of mutual obligations. In order to implement their ideas into practice for yourself an entrepreneur determines the feasibility of the enterprise and evaluate all possible risks. Since his “neue Kombinationen” represents the uncertainty that can only dispel practice. Thus the relevance of the theme of this research is beyond doubt and has a direct practical.

The object of research is theoretical aspects of the enterprises and international economic relations as a social phenomenon that affects significantly the dynamics and statics of modern society and the vector of its evolution.

The object of study is international enterprises, as enterpriser activity in the global economy, the risk as an attribute of a free economic activity, the currency, as part of International settlements and the catalyst of socio-economic dynamics of the global community.

The aim of the study is to characterize the nature of international enterprises and some of its inherent attributes, as well as explore the catalyst of economic activity, the theoretical basis of exchange relations, the exchange rate, and the mechanisms of international settlements of foreign economic activity.

To achieve the goal requires the following tasks:

– Define the essence of international enterprises;

– Identify entrepreneur risk as a socio-economic category;

– To consider the theoretical aspects of the exchange rate, currency quotes, currency transactions, international settlements;

– Explore the practical aspects of implementing accounting relations.

The theoretical and methodological bases of the research were the works of experts. It should identify the works of researcher such as George A. Akerlof, Frederic Bastiat, I. Dunning, Jeffrey A. Frankel, Ricky W. Griffin, F.A. Hayek, Richard Head, John Maynard Keynes, Jeffrey K. Liker, Alfred Marshall, Karl Heinrich Marx, K. Menger, Roger LeRoy Miller, Ludwig von Mises, Herve Moulin, Michael W. Pustay, J.A. Schumpeter, Walter Scott, W. Shakespeare, Vera C. Smith, David D. VanHoose, Bluma Zeigarnik, В.С. Автономов, И.А. Бланк, О.Т. Богомолов, В.Г. Брюков, М.К. Бункина, Г.Н. Бурлак, Л.Г. Вострикова, С.И. Долгов, Б.Ю. Дорофеев, В.Л. Ерохин, Е.Ф. Жуков, В.С. Карелин, А.П. Киреев, Н.Д. Кондратьев, О.Г. Королев, И.И. Кретов, Л.Н. Красавина, С.В. Крахмалев, В.М. Крашенников, В.В. Круглов, М.В. Ксенофонтова, О.И. Лаврушина, Д.П. Лиговская, А.Ю. Лисицын, А.С. Мамзина, С.В. Маслов, В.А. Мещеров, А.М. Михайлов, В.П. Мозолин, А.И. Потемкин, А.А. Рябов, А.А. Суэтин, А.М. Тавасиева, Л.Н. Тэпман, И.З. Фархутдинов, Р.Г. Фахретдинов, А.В. Шамраев.

Also was used legislation in the field of banking regulation and regulation of foreign trade, official statistical publications of international organization (IMF, WTO), the states, international banks and institutions.

The solutions of these problems in the research performed with a single methodological position, the basis of the research were scientific methods of research: logical, comparative, normative, comprehensive, systematic, specific theoretical approach: an ascent from the abstract to the concrete^[2].

Chapter 1
The essence of international enterprise

Study of the phenomenon “entrepreneurship” is a long time, according to George A. Akerlof naturally the first entrepreneurs to become merchants who have skill to determine the quality of inputs and to certify the quality of the finished product^[3]. They were not just enterprise, in view of trading activity on the territory of several states, they can rightfully be called the subjects of international enterprises. With one amendment, the specialization of a trading activity. This amendment in view of the author is able to provide access to modern knowledge, at the time of the merchants, it would be inappropriate. What underlines the relevance of the problem, the solution of which is devoted to the study. The question about the source of additional income has always been central in identifying the essence of entrepreneurship^[4].

For the study of any dynamical and structural extensive system requires a lot of intellectual effort. In order to facilitate and justify the application of a systematic approach should begin with knowledge of the essence of the phenomenon. Having learned the essence, identifying potential internal and external display can clearly represent the structure and dynamics of the phenomena deduced. Specifying the study by examining the individual elements, and identifying cause-effect relationship of the dynamic state of the phenomenon and the world around him. International entrepreneurship as a phenomenon involved in the activity in many areas of society. The knowledge of his nature will allow all stakeholders to harmonize the internal mental processes and environmental reality. The consumer uses to access the world's goods. The entrepreneur is critical and represents their innovative ideas. Enterpriser realizes in practice commercial projects. The State creates conditions for personal development and political and economic means affect the cross-border commodity and cash flows.

A variety of trans currency transactions are euro currency (euro currency) transactions made in foreign to both sides of the transaction currency^[5]. From the cumulative result of their success depends on the state, if we consider it as an active subject of the economic sphere. The essence of international enterprise is that having ideas about the mechanisms of functioning of the society to rationalize them to meet social needs.

The philosophical category of the “essence” will determine the internal potential of the phenomenon through its manifestation in the outer world, a set of properties and quality characteristics, which are installed by enhancing the social interdependence.

Entrepreneurship is an activity of the economically active entity based on the innovative vision of public relations, with the inherent risk of adverse consequences as a result of miscalculation, mistakes or re-building of its own.

International enterprises think it appropriate to define the broad and narrow sense. In a broad sense, it is international enterprise, the implementation of well-known economic combinations in the most favorable conditions. In a narrow sense, it is the generation of practically important ideas by using the potential of the global community.

Internal entity is represented by the world's information accessible to potential creative individuals in order to understand and use, the modeling of potential combinations used for innovation and streamlining of existing enterprise.

Outside entity is represented by the current level of implementation of the ideas of creative individuals and capacity building for their further development. Improvement of international monetary relations, it is impossible to become an entrepreneur, do not become pre-debtor, which reflects the inner nature of the development process. Regulation and development of practices to meet the financial requirements for entrepreneurs, for whatever reason, have not been able to accumulate entrepreneurial profit. Formation of the purchasing power of funds for implementation, at this point, the emerging and potentially relevant to the realities of the future «neue Kombinationen».

1.1.The essence as a philosophical category

The essence as a philosophical category, which defines the object of study from the standpoint of its practical relevance in the modern paradigm, describing it in terms of properties, characteristics, interdependencies with the surrounding reality.

In the philosophy of nature as a category has a dual definition, the object has an internal and an external entity. Categories – a form of reflection in thought of the universal laws of the objective world. The inner essence characterizes the potential of the subject, and the outer sum of its practical dynamics. Having come to know the inner essence can draw conclusions about the natural features which are characteristic properties, potential, define the “personality” of the object. Having learned the external entity can draw conclusions about the activity and the applicability of the “identity” in contemporary reality. Outside entity exposes the set of connections and relations of the subject and the world around him.

Thus, the essence of this definition of a static phenomenon, with the identification of his “individual” characteristics and capabilities, as well as a dynamic phenomenon, with an exposure or concentrating on a set of relations the object under study and other social phenomena that is the subject of knowledge in a practical reality.

Outside entity characterized by the set of established links and relationships between the object under study and the world around him. These connections can be initiated by both the environment and as a result of internal or external stimulated reasoned decisions already active subject. Mechanism for further cooperation outlined in the psyche, the human mind, or formed by nature in the potential effects and is waiting for complete implementation.