Today's realities of training economists with higher education are directly related to a complex and in many ways dramatic process of formation of value relationships. The need for the formation of value relationships and economic culture is determined by the fact that the new post-Soviet Russian entrepreneurship "initially turned out to be aggressive, prone to adventurism, not constrained by moral constraints in the pursuit of profit and alien to any ascesis".Modeling the transition to market relations is especially relevant for modern Russia, seeking to build a modern social and economic system. However introduction of principles of market economy on the Russian soil has faced serious difficulties which are based on the human factor. Under this formulation we understand the formation of the ability of graduates of economic universities to institutionalize values, spiritual and moral motivation, not contrary to the Russian mentality and legal relations.
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