In the development of evaluation theory, there is a trend of gradual complication through the emergence of new evaluation paradigms, approaches and methods, which proves the constant development of the evaluation theory and its relevance. However, evaluation theory is still full of many unresolved problems. These problems are basically related to the lack of a well-built theoretical framework for evaluation, based on fundamental research on the genesis and evolution of the evaluation theory coupled with the value theory. The purpose of (...) the study is to study the genesis of the evaluation theory in conjunction with the development of the value theory, and the structure of assessment. As a result, It has revealed that the evaluation has a social nature and arose with the emergence of man on Earth; The embryonic genesis, as a theory, was in Antiquity, but the academic evaluation theory was formed only in the 30s of the XX century in economic research. Since the 20th century, there has been a trend of shifting priorities from the value theory to the procedure for evaluating the value, contributing to the emergence of a separate profession of an appraiser. The problem of subjectivization of both the evaluating process and the results of it has been established. The basic structure of the evaluation has been determined. Paper reveals the fact of the complication of the evaluation structure by identifying one more subject of evaluation. The conflict-nature of the evaluation is identified. (shrink)