Theoretical and methodological approaches to the assessment of socio-economic efficiency of innovations in the of tourism

The evaluation of socio-economic assessment in the sphere of a recreation and tourism belongs to the least developed and most discussion theme. In general, this is due to insufficient development and methodological issues for this sphere in national science. In many respects the complexity of the study of socio-economic efficiency of this sector in Russia is determined by a variety of economic, social and cultural conditions of the regions. In our opinion any innovative activity, is concerned with investments, i.e. it is possible to note that any economic activity (also innovative activity) is represented as sequence of innovative and investment projects. Therefore the analysis of efficiency of this activity is consolidated to the analysis of efficiency of innovative and investment projects, characterized serious risk level as the generated cash flows, demand for the made production, a rate of inflation and other parameters are not certain. The article defines and bases sources of economic efficiency (social, economic, information, organizational, ecological) improvement of development of the system by increase in quality of socio-economic potential that helps to specify the method of determination of efficiency of investments in innovations (Methodical recommendations about an assessment of efficiency of investment projects - 2000) assumed as a basis. The offered method of determination of economic efficiency of investments into the socio-economic potential of system is allocated with decomposition of indicators on horizontal and vertical slices in borders of the specified level of specification and provides a choice of rational option of management of socio- economic development in tourism.