Annotation.

The third millennium from the Nativity of Christ - of the New Era - the overwhelming majority of mankind from East to West met with hope for better changes in the life of society, realizing that all deception, wickedness cannot be eternal. What was artificially implanted in people, especially in the last two centuries, that money can do everything, has turned into a total collapse. That is, money does not rule the world, as some would like it to be, but its Creator who cares about His creation, providing it with all the necessary spiritual and material benefits both in this world and in eternity. But, when a person puts hope on himself (on his mind, wisdom, strength, image, power, money), he departs from the loving Father and is ruled by evil, which brings human civilization to self-destruction. Thus, the beginning of salvation from evil, crises and bankruptcy through the spiritual and moral revival of mankind is complete social responsibility to People and God, which manifests itself, first of all, in the revival of ethical Aristotle (moral, human – socially oriented) economy for the sake of "the good of the family members" on the principles of happiness: the unity of the working people, self-sufficiency, self-financing, complacency and gratitude for everything".

It should be noted that, despite the significant contribution of domestic and foreign researchers of the socially responsible economic model, the improvement of the methodology of ethical and moral (socially oriented) and especially spiritual and moral economy has no limits.

Thus, the aim of the study is to develop the principles for the development of the socially oriented economic system of the enterprise and the state on the basis of the spiritual and moral culture of society.

The main goal of the development of the socially oriented economy is the beginning of the formation of a sustainable (without a crisis, life-giving, long-lasting) development of business entities and society. But the neo-industrial (innovation-informational) and neo-liberal economic models, widespread in the world nowadays, have proved that they are not capable of providing life-giving, long-lasting development of the mankind.

Now the economic science is facing a new goal of scientific research - to find the true, objective causes of financial and economic crises in the neo-liberal economy and to develop a new concept – socially responsible (moral and ethical) socio-economic system of Ukraine in its components: socio-cultural, environmental and economic.

The essence and definition of the socially oriented economic system from the spiritual and moral point of view is restored in this study. The essence of the socially oriented economy lies in the unconditional responsibility of state authorities of all levels and forms for the continuous spiritual and moral development of the working Person - the highest value of society's life. It is precisely this highly cultured community that will determine the social progress (the basis of the economic effect) – the quality and standards of living of the working people.

The socially oriented economy is a system of management that is carried out under the conditions of individual and collective forms of people's property, when the social responsibility of the state, individual, labor collective and society is organically combined for the maximum satisfaction of vital needs and needs of workers.

Naturally, when a person has chosen the path of learning the Truth, the Creator provides him with all the physiological needs of life. Therefore, the main task of economic activity is to meet the needs of workers. That is, in this material world, we have the limits to material satisfaction set "From above". Now it is clear why the mission of business - the maximization of profits - is allowed: to let the manager gradually realize all the errors and danger of addiction to material enrichment, and move to spiritual enrichment. Then the quick-passing pleasure from the growth of material well-being will change to lasting joy even in this material world. But if the owner of the means of production does not yet realize his proper mission - to do good to people (to care for the best satisfaction of the vital need of consumers by making high-quality products), then he is punished by crises (from ancient Greek "crisis" is a "verdict, court") and bankruptcy. Not only in the human body, diseases are allowed, but also economic activities can be punished, so that the business manager eventually changes the priorities of his life.

As for the fair marketing activities of the enterprise, it is not allowed to sell intangible assets and spiritual values. How can you sell such intangible (invisible) assets as intellectual property - copyright? Acquired production experience and training of personnel must be shared so that other related enterprises in their regions of the country better meet the needs of their local consumers for the sake of improving the quality of society life and sustainable development of business entities.

The implementation of the principles of Ukraine's social economy at the macro and micro levels is proposed to ensure a harmonious, life-giving house building society, economy and environment. The study has shown that ensuring the development (continuous renewal) of the socially oriented economic system at the macro and micro levels is achieved by the following key principles, namely:

1. Spirituality - loyalty to the historical spiritual and moral values of our people. Our love for God and neighbor, the consequence of which is peace in our souls, families, work collectives and society, is the basis for the success of creative life, joy of life and well-being (improvement of quality and standards of living). A person with God in family, economic and social life is the basis of a sustainable (life-giving, long-lasting) development, success and joy of one's own life and life of others.
2. Humanism (humanity) presupposes the highest value of society - a spiritual and moral Person.
3. The mission of the state and business entities is the creation of proper conditions for the full life of the working people, their spiritual and moral development.
4. Social responsibility to the Creator, neighbors, labor collective, society, care for people as the beginning of sustainable (life-giving, long-lasting) development of society.
5. Mutual social responsibility of the individual, labor collective, society and authorities.
6. Social justice - equal rights and responsibilities of the individual, labor collective and society.
7. Conscientiousness and voluntary observance of social responsibility.
8. Organic combination of socio-cultural, ecological and economic development to form sustainable (life-giving, long-lasting) development of society and labor collective.
9. Sincerity of relationships with social partners. Transparency and social reporting.