NATURAL HEALING ASSETS EVALUATION SCIENTIFIC APPROACHES

Анотація

Topicality. The existing conceptual and methodological support was analyzed. Main of them is proposed by international institutions regarding accounting and valuation of natural assets. Arising disproportions in the process of natural healing assets accounting and the applying possibility of the modern approaches of it accounting are considered.Aim and tasks. The aim of the article is to determine the main international trends in the assessment of natural healing assets. The tasks of the article are the systematization of international approaches and the legal basis for the of healing assets accounting, the determination of directions for the natural healing assets evaluation as an element of blue growth, and the identification of the main contradictions in the institutional and legislative and regulatory provisions regarding the management of natural healing assets.Materials and Methods. The theoretical base of the article was developed using the method of theoretical generalization to define the concept of natural healing assets. Environmental and economic assessment approaches were used to identify accounting trends.Research results. The article proves that the income received by the state in the process of extracting natural-healing assets is not income in the pure sense, but is a rearrangement of the portfolio of natural-healing assets, namely the moment when assets from a physical state acquires a monetary equivalent. Income, at the same time, is investment and mutually beneficial cooperation with business entities, which depends on the institutional capacity of countries to diversify.Conclusion. Disproportions have been revealed regarding the accounting of natural healing assets, such as those that are taken into account only in interaction with medical and health services. International achievements in the assessment of natural healing assets were summarized into a single methodological basis for their assessment in monetary terms. We note that today natural healing assets in international practice are calculated only in the form of services provided at resorts or spa centers for treatment, recovery and rehabilitation. Also, disproportions arise in the absence of classification of natural healing assets as basic products, which complicates the process of accounting and evaluation of natural healing assets.

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