The task of this work is to give a relatively brief presentation of the main issues of Soviet money and credit, as well as the organization and development of the monetary system of the USSR. Characterizing the nature and role of Soviet money and credit in socialist reproduction, as well as the most important features of the monetary system of the USSR, the authors at the same time tried to identify and show the advantages of organizing money circulation and credit in the USSR in comparison with money circulation and credit of capitalist states.