The aim of the work is to study the formation of value discourse in modern period and to find the relationship of the concept of «Good» with the question of the truth of being. Based on the works of modern period philosophers, the author’s interpretation of the change in understanding the nature of the value relationship is given. Cartesian ontology, which pushed the study of values into the field of the humanities, gradually became obsolete in modern European philosophy. It has been suggested that the general tendency in modern European philosophy was a restoration of the status of the value relationship (the Good) as a key point in the development and knowledge of entity. Only in German classical philosophy did practice become the basis for the structuring of being and the conquest of entity. The value of a thing is determined by its role in labor activity, the result of which is the truth, revealing the true significance (value) of the thing. A person asserts himself in the world, with the help of practice, and at the same time individualizes this world. An understanding of being is unthinkable without value ideas about the underlying value relationship, which, in turn, is a form of realization of the individual’s practical relationship to the surrounding entity. Evaluation is a moment of practice: work is the realization of a value relationship, the realization of a goal immanent in the very being of an individual (ontologically united with entity).
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