Introduction. The article deals with the provisions related to the formation of spiritual, moral and socio-cultural values in the process of social development of preschool children. Special attention is paid to the content of the social development of children in the aspect of the value attitude to the surrounding natural and man-made world. The main methods and forms of work with children on the formation of spiritual, moral and socio-cultural values in the game, cognitive and research activities, in the process of communication and work in a preschool educational organization, taking into account the Federal State Educational Standard for Preschool Education, are determined.

Materials and methods. The research methods are the analysis of scientific literature devoted to the problem of the formation of spiritual, moral and socio-cultural values in preschool children, as well as diagnostic methods, including observation, description, conversation, and methods of statistical data processing.

Results. At the heart of the formation of spiritual, moral and socio-cultural values in preschool children, taking into account the social content, we have identified the main stages and components: the motivational stage; the activity stage; the reflexive stage.

Discussion. It is argued that the modern social development of preschool children, taking into account the Federal State Educational Standard for Preschool Education, involves solving problems of forming spiritual, moral and socio-cultural values and is associated not only with the acquisition of knowledge, but also with the manifestation of a value approach in the process of various types of children's activities.

Conclusion. It is concluded that the formation of spiritual, moral and socio-cultural values in preschool children occurs in the process of mastering moral qualities in various types of children's activities and provides a solution to the problems of social development, taking into account the Federal State Educational Standards of Preschool age.

The features of the formation of spiritual, moral and socio-cultural values that realize the same social function-the preparation of the younger generation to participate in life, taking into account the implementation of the tasks of social development of children;

The process of formation of spiritual, moral and socio-cultural values in the process of cognition of The surrounding world, associated with the acquisition of a holistic picture of the world and the introduction of preschool children to the accumulated experience of humanity, introduction to universal values in various activities, is revealed; 

It is established that the formation of spiritual, moral and socio-cultural values is carried out in the process of implementing the tasks of social development of preschool children, taking into account the main stages identified by us (motivational, acti-vity, reflexive).

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