Кey signs of ecosystem assets valuation

The purpose of the article is to develop scientific approaches and identify key features of the assessment of ecosystem assets of territorial communities. The article examines modern scientific approaches to the assessment of ecosystem assets of territorial communities in the context of deepening processes of decentralization of management. The essence of the definition of ecosystem assets from the standpoint of ecosystem accounting is revealed, in particular, it is focused on one of their main characteristics: the ability of natural reserves (stocks) to provide a constant flow (flow) of ecosystem services. The necessity of taking into account the market value of ecosystem assets in the process of monitoring their use and involvement in economic circulation at the local level has been determined. In this sense, the role of ecosystem services in providing links between ecosystem assets and benefits is considered. The main characteristics of ecosystem assets are investigated, their common and distinctive features from natural resource and production assets of spatial territorial entities are revealed. A systematization of generalized approaches to the methodology for assessing ecosystem assets according to the recommendations of the TEEB (The Economics of Ecosystems and Biodiversity), which is advisable to apply for territorial communities as key strategic guidelines for sustainable spatial development, is proposed. It is recommended to include the indicator “ecosystem assets” (EA) as a mandatory component of annual national accounts. Further research has prospects in the following areas: formation of an integrated strategic approach to the implementation of ecosystem asset valuation at the local level; development and implementation of effective methodological approaches to the assessment of ecosystem assets for the formation of investment attractiveness of the territory through the use of local natural resources as ecosystem assets for sustainable spatial development.