1. Definition of the problem and introductory remarks -- 1.1. Definition of the problem -- 1.2. Marxist doctrine and the October Revolution -- 1.3. Three sources of basic doctrine underlying Soviet Socialist society -- 1.4. Basic characteristics of the Soviet economic system -- 1.5. Monetary function in the economic system -- 2. The development and final state of the banking system in Russia under the Tsars -- 2.1. Introduction -- 2.2. The reform of 1861 - the birth of the modern system -- 2.3. The development of the private banks -- 2.4. Agricultural banks and other credit institutions after the reform of 1861 -- 2.5. The banking system after the reform of 1895–1897 -- 2.6. General characteristics of the banking system prior to the October Revolution -- 3. The birth of the banking and credit system of the USSR -- 3.1. Introduction -- 3.2. The merging of all banks into one large clearing centre -- 3.3. Money and credit during the civil war period -- 3.4. The influence of the New Economic Policy (N.E.P.) on the revival of the banks -- 3.5. The monetary reform of 1922-1924 -- 3.6. The banking system during the first N.E.P. period -- 3.7. The second N.E.P. period: Adaptation of the banking system to the planned economy -- 3.8. The reform of the credit system and the completion of the organization of the banks under Stalin 1930–1932 -- 3.9. The monetary reform of 1947 and other measures to stabilize the ruble -- 3.10. The modifications of the banking system under Khrushchev -- 3.11. Conclusion -- 4. The current credit and banking system of the USSR and its functions -- 4.1. Introduction -- 4.2. The effect of the economic reforms of Kosygin on the banking and credit system -- 4.3. The credit institutions -- 4.4. The Gosbank, payments and clearing -- 4.5. Short-term banking credit -- 4.6. Long-term banking credit -- 4.7. State loans -- 4.8. The other forms of credit -- 4.9. The Soviet banks and the Comecon banks -- 4.10. Conclusion -- 5. The banking and credit system and the general economic system -- 5.1. Introduction -- 5.2. The economy and State organization of the USSR -- 5.3. A short sketch of the institutional structure of the Soviet economy and the position of the banks therein -- 5.4. The position of the USSR enterprises in the current economic system -- 5.5. The organization of Soviet industrial management after 1975 -- 5.6. General characteristics of Soviet State finances/116 -- 5.7. The financing of enterprises -- 5.8. The organizational structure of the Soviet finances and the inter-relationships of their components -- 5.9. The banking and credit system in the Soviet finances -- 5.10. Recapitulation and conclusions -- 6. The role of the banks in the planned management of the Soviet economy -- 6.1. Introduction -- 6.2. Centralized planning and the role of the banks -- 6.3. The relationships between credit plans, cash plan and the financial plan -- 6.4. The credit plans -- 6.5. The planning of the monetary circulation (cash flow) -- 6.6. The supervisory tasks of the Soviet banks -- 6.7. The bank interest -- 6.8. Soviet currency and the international economic relations of the USSR -- 6.9. Recapitulation -- 7. Critical closing considerations -- 7.1. Introduction -- 7.2. The genesis of the Soviet banking and credit system -- 7.3. Money and the socialist economy of the Soviet type -- 7.4. The economic order of the USSR and the banking and credit system -- 7.5. Theory and practice -- 7.6. Concluding paragraph -- Summary.