The main goal of the study is to determine the main philosophical and economic concepts of the essence of humans as a subject of economic activity. Considering a person as an object of philosophical and bio-socio-economic knowledge at the present stage of development of the sociohistorical process, we understand that a person in the historical retrospective of life is integrated into a complex system of socio-economic economic relations and processes that make up fairly stable ties that are formed in the process of interacttions in society. These connections are refracted due to the state of a personality and their social potential. They are expressed in his activity as an established personal attitude to the surrounding reality, its transformation, inclusion in the economic and social meaningful functioning. As a result of the study, the main aspects of the essence of humans as a subject of economic activity in the context of economic and philosophical science were identified.

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