Introduction:

Today's Cuban society carries out a process to update its financial economic system. The guidelines of the economic and social policies of the Party and the Revolution, still under implementation, ought to facilitate the use of modern techniques of financial economic management that contribute to increasing, gradually but steadily, both the efficiency and efficacy of the Cuban institutions. The objective of this research is defining the functioning of each component of the national financial economic system, on the basis of determining the financial relations from the perspective of the entrepreneurial system and other forms of economic management present in the Cuban economy.

Methods:

Several methods were used, that is, reviewing and contrasting bibliographical sources, observation, questionnaires, exchange with specialists, experts’ views, case studies, document analysis, as well as statistical and econometric techniques.

Results:

The results consider the adequate functioning of each component of the national financial economic system. For that, it was defined how financial relations should be systematized from different perspectives: the entrepreneurial, bank, and insurance systems; the cooperative, self-employment, and mixed sectors; the budgeted units, and the tax administration system. The scientific and practical novelty of the research lies in the fact that financial decisions become essential for the survival and success of the Cuban institutions. As some conclusions was contributions to scientific knowledge are made as regards financial topics that reveal difficulties in the establishment of financial relations among different economic actors. A model of financial management is proposed. It is in tune with the updating of the Cuban economic model.

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