Abstract
The article is devoted to the study of the categorical apparatus of accounting for ecosystem services. The different approaches of the authors to the interpretation of the concepts «service» and «ecosystem» are analyzed, the structuralfunctional classification of ecosystems is developed. The terminology used to form the definition of «ecosystem services», as well as the components of a comprehensive identification of this accounting category. The definition of ecosystem services as an economic category becomes a central element of a comprehensive system of relationships between the functioning of ecosystems, the activities of economic entities and the welfare of society. Despite the significant number of scientific and practical work aimed at studying ecosystem services, there is still no single approach to the interpretation of their substantive basis and the definition of unified approaches to their classification. It is proved that ecosystem services should be defined as flows of economic benefits and values received by stakeholders from the use of existing ecosystem functions, as well as those formed as a result of generating, restoring, regulating ecosystem processes formed as a result of targeted activities. economic entities of different forms of ownership and levels of hierarchical management. However, it has been established that this stage of identification of ecosystem services is distinguished by cognitive aspects to demonstrate the impact of natural capital on ecosystem functions and, as a consequence, human well-being. It is important to note that the list of specific instruments varies depending on the perturbations in the global ecosystem market, the emergence of new tools, the improvement of the basic elements of the accounting category «ecosystem service», ie the objective process of renewal.The relationship between ecosystem functions, ecosystem benefits, ecosystem assets and ecosystem properties has been established. Tasks, principles and classification features of ecosystem services as an accounting category are highlighted. As a result, the formation of subjects and objects of accounting for ecosystem services, which deepens the substantive concept and helps to identify «ecosystem services» as an accounting category.
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