One of the main components of natural resources of the agricultural enterprise is land or land resources. After conducting research and analysis of scientific publications, textbooks and manuals of scientific experts, as well as legislative and regulatory framework, the article found that there is no single definition of the essence of the concept of "land resources". On this basis, scientific approaches to the interpretation of the essence of the category "land resources" were summarized and their clarification was proposed. It was established that land resources can be interpreted as the main natural resource used in various sectors of the economy. The types of agricultural land, which include agricultural land: arable land, hayfields, pastures, fallows, perennial plantations, are substantiated. Also considered the main methodological approaches to assessing the effectiveness of the use of land resources of the enterprise, which allow for a comprehensive analysis, justify the conclusions about the effectiveness of agricultural land. The directions to improve the efficiency of land use by optimizing the structure of crops, the use of crop rotation, the creation of land cooperatives and improvement of the mechanism of land protection are formulated. Since the level of efficiency of agricultural land use will depend on the state of productive forces and the growth of the agrarian sector of Ukraine. Attention is paid to the issue of the concept of "land relations", which are an integral part of the economic and legal functioning of agricultural enterprises. In connection with the completion of land reform in Ukraine, the article defines the features of the regulation of land relations in the leading countries of the world. The experience of the United States of America, Canada, Great Britain, the Netherlands, Denmark, Switzerland and other countries is summarized. The peculiarities of functioning of the model of market turnover of agricultural land are analyzed, which led to the conclusion or the need to introduce a liberalized land market in Ukraine.