The subject of the research is the peculiarities of the functioning of tourism business enterprises in the context of rural development. The purpose of the article is to analyze the resource potential, conditions of organization and foreign experience of rural green tourism enterprises, assessment of the effectiveness of tourism and agricultural activities in rural areas. The methodological basis of the article is the methods and approaches of economic, institutional and sustainable development theory. In particular, systematic and holistic approaches, methods of analysis and synthesis, structural modeling were used; monographic; abstract-logical. The results of the article. It is determined that socio-economic resources of rural green tourism enterprises are understood as labor resources, accommodation facilities, separate utility rooms, machines and equipment or devices, production and technological processes (wine, food, oil and fat, fruit and vegetable canning, etc.), certain productions and activities growing flowers, medicinal herbs, farm animals, picking fruits and berries, mushrooms, honey production, fish farming, etc.) as sightseeing sites or tourist attractions. It is established that the tendency to increase the influence of tourism and resorts on the dynamics of economic and social development of the region is maintained by increasing domestic and foreign tourist flows, as well as increasing revenues from tourism to the local budget. It is substantiated that the assessment of economic efficiency of rural green tourism enterprises should be carried out on the basis of the volume of services provided by them, the costs of their implementation and profits. Field of application of results. The obtained results can be used in the process of the further scientific study of an important problem – improving the efficiency of the market of tourist services and rural green tourism enterprises. Conclusions. It is established that rural green tourism enterprises in the leading countries of the world have developed significantly, and their number is 10.0-50.0 times higher than the number of domestic ones. Thus, rural green tourism is a mass activity, employment and income of rural residents. Therefore, in European countries, it is seen as an alternative to agriculture, where the number of employees is constantly declining due to automation and digitalization, and its support has become a state program. It also provides recreation for almost 1/3 of all tourists. Therefore, it is important to implement the most effective areas of experience in rural tourism in Ukraine. This is the organization of thematic annual advertising campaigns for rural recreation with state and regional support; indirect state support in the form of non-taxation; development of pilot projects for the development of rural green tourism for individual rural areas; combining rural green tourism with gastronomic, cognitive, etc. types of tourism; strengthening the greening of rural green tourism

enterprises; tourist business; rural areas; resource potential; features; development; functioning; efficiency