ГЕНЕЗА НАУКОВОЇ ДУМКИ ПРО БАГАТСТВО НАРОДІВ ТА МІСЦЕ БУХГАЛТЕРСЬКОГО ОБЛІКУ В НІЙ

Abstract

Introduction. National wealth is a combination of natural, human, socio-economic, intellectual and other types of potential of the country, which is reflected in national accounts with the formation of relevant macroeconomic indicators. The study of nature and measurement of national wealth is an important subject of economic science. The understanding of the concept of wealth from the point of view of the economy changed depending on the social and economic development of society, the growth of its well-being and changes in values. A significant number of studies relate to the composition of national wealth, its evaluation and reflection in the system of national accounts. However, despite the fact that the category of wealth has been studied to a great extent by classical and contemporary scientists, the issue of accounting for this object is hardly raised. In this regard, in accounting, which is the main source of information for national accounts, these components are reflected to a limited extent (real estate, cultivated assets, intangible assets), or not reflected at all (residential buildings, land, rights to natural resources). Therefore, from the standpoint of accounting science, there is a need to form the theoretical foundations of wealth accounting. Purpose. The purpose of the study is to present a brief overview of conceptual approaches to understanding the essence of wealth, to present the definition of this category from the point of view of various authors - both domestic and foreign, to conduct a study of its economic nature, to clarify the theoretical foundations of wealth accounting. Materials and methods. The materials of the research are the works of domestic and foreign authors who conduct their scientific and practical research into the essence of wealth, issues of creation (formation), distribution, exchange and consumption of wealth. The methodological basis of the research is a systematic approach using the general scientific dialectical method: deduction and abstract-logical - to understand the essence of wealth as an economic category; analysis and synthesis - for a critical review of scientists' interpretations of the reflection of national wealth in the accounting system; logical generalization of results - for formulating conclusions. Results. The scientific article examines the economic essence of the category "wealth". The definition of this category from the point of view of various authors - both domestic and foreign - is given, and a study of its economic nature is carried out. The main characteristics that determine the peculiarities of the application of the "wealth" category are given, proceeding directly from the practical plane. The actual interpretation of the researched category, the economic essence, and the theoretical foundations of wealth accounting are formed. Discussion. In further scientific research, it is proposed to focus attention on defining the main approaches to the construction of wealth accounting methodology; outlining the problems of inconsistency in the methodology of monetary measurement of wealth in accounting and the system of national accounts. This will make it possible to fulfill the mission of the accounting institute in representing the national wealth in terms of sustainable development.