The article talks about the special role of credit in the banking system and the ways of its organization in the conditions of the market economy. Currently, a large amount of cash settlements and payments are made by enterprises, organizations and people all over the world through credit, and at the same time, it turns free money instruments, people’s savings and income into active working capital, many different loans, insurance, brokerage, investment, trusts, carries out consulting transfers and other operations. Although secondary to production, the credit system is always and largely preferred.

As a result of the research, it was determined that the loan increases the volume of savings many times, ensures the flow of funds from one sector to another, and thereby creates conditions for increasing the efficiency of production. The role and meaning of the credit system is characterized by a number of indicators: the total amount of credit, the share of bank loans in the formation of fixed and working capital of enterprises and organizations, total payment turnover, etc.

The purpose is to create credit relations as a result of the credit system performing its function, to determine the content of credit relations by economic relations between credit organizations and various subjects based on return and payment conditions for the collection and redistribution of free funds within a certain period of time, etc. is to investigate issues.

Methodology – economic, statistical and comparative analysis methods were used in the research work.

Research results – the content of credit relations is not limited to the accumulation of monetary capital and the temporary use of legal and natural persons. In the process of lending, a mass of financial instruments is formed in addition to the production costs, that is, the money circulation of reproduction.

Key words – credit, credit relations, banking activity, money circulation, market