Abstract
The issues of review-theoretical research of parts of speech in linguistics are considered. The paper discusses the principles of classifying language units based on the subject-substantial, process-significant nature of describing the extra-linguistic human environment, including the grammatical structure of words and their syntactic interaction. It is pointed out that in applying the semantic criterion of classifying parts of speech it is necessary to take into account the nominative function of language and is shown its dual nature, which complicates the identification of words and parts of speech in ways to describe objects, processes and their characteristics. It is noted that the basic parts of speech of the French language have meanings reflecting reality fully, while with additional parts of speech some difficulties arise due to the complex nature of the French word, manifested in a complex of phonemic and lexical-semantic units.
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