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 socio-historical 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 interactions 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.