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The problem of dual nature of money is elucidated from the points of view of the three Russian scholars: S.F.Sharapov, M.I.Tugan-Baranovskiy and I.I.Kaufman. A special consideration is given to the scientists' research and recommendations concerning organization of provision of finance to the Soviet national economy and support of purchasing power of ruble, which were carried out in the result of implementation of the Credit Reform of 1929-1930 in the USSR .