摘要:The economic characteristics of the operation of resorts are governed by the need for the practical use of the territory and deriving economic and social gains based on natural/climactic, cultural, and infrastructural potential. State policy in the area of the development and preservation of resort legacy calls for substantial financial investment based on economic effectiveness. Currently, due to existing unfavorable economic factors, one needs to devote special attention to the formation of the concept of the financial sustainability of resorts. Reflecting its major tenets is what this article is intended to do.