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The ideas of new industrialization [1] when the combination of an employee, computer equipment and automated tools form a new technetronic triad must necessarily include new approaches to the functioning of this triad in the modernized financial environment. Moreover, this modernization is connected with a new attitude to financial reserves, without which a sustainable economic growth in any economic system is impossible. Nowadays a number of issues of dealing with financial reserves do not have a proper theoretical study. The terms by which they are described are often incorrect (for example, there is no unambiguous understanding of how ‘reserves’ differ from ‘reserve funds’), the statistics equate reserves with expenditures in the system of financial flows, although in essence they represent their own element that requires a separate statistical group, there are no reliable classifications of their varieties, etc. In this paper the author draws attention to two important theoretical aspects: the terminological status of reserves and reserve funds, which are created in domestic state corporations, and the features of the created reserves functioning in the form of temporarily free funds. The results of the analysis should attract the attention of theoretical economists to the question whether it is necessary to burden the real production with the creation of financial reserves for what purposes, what their optimal volume should be, and how they should be described in the legal documents.

New Industrialization: Financial and Legal Problems of Reserve Creation in Modern Public Corporations