Domestic and foreign experience of evaluation of of cultural property

Abstract

Taking into consideration the European choice of Ukraine and its entry into the world social-economic system there is a need to adapt accounting legislation to generally accepted international norms and principles.

Due to the orientation of the strategic course of Ukraine to European integration the level of excellence Ukrainian legislation in the sphere of preservation, recording and evaluation of cultural property.

For centuries, mankind has developed advanced system of protection and preservation of cultural property on the national and international levels. Ukrainian Cultural heritage is an essential part of World heritage. Its proper storage and use is not only one of the key areas of public policy, but also an indicator according to which our country is assessed in the European and global leves.

Purpose. The Ukrainian culture has entirely new, strategic objectives. The main goal of these tasks is to transform the culture into a powerful factor of social development, into effective instrument of social and economic reforms and consolidation of society.

The article aims to study domestic and foreign approaches to the assessment of cultural values, international law of cultural values protection, which is characterized by its own system of interrelated principles and rules.

Method (methodology). The methodological basis of research is the general ideas of the dialectical method as forthe cognition of various economic phenomena and approaches to the assessment of cultural values. We used such general scientific methods as systematic approach to the object; conventional methods of analysis; comparative analysis; synthesis and aggregation of data; factor analysis.

Results. The critical analysis the international law of cultural property protection, principles and standards that allow to consider it as an independent branch of international law, which is in the stage of formation and it is  intensively developing.