Ali Golub

Introduction. The article deals with the linguocultural units of value considering them as the main objects of cultural and cognitive analysis to obtain data for compiling nationally oriented lexicographic sources, namely, a nationally oriented linguistic and cultural dictionary for the Vietnamese who study Russian. The authors of the article argue that the implementation of a detailed analysis of value-marked elements that reflect cultural facts and realities, which are rooted in the national linguistic consciousness, is a recurrent theme in modern comparative lexicography. The scientific novelty and significance of the study are based on the practical application of its findings in the field of comparative lexicography, a successfully developing scientific area.Methodology and sources. The article focuses on a comparative study of phraseological units of Russian and Vietnamese linguocultures. The comparative study is carried out using interpretive analysis as well as analysis of definitions. There are used data from dictionaries of various types.Results and discussion. The key objects of cultural and cognitive analysis are linguocultural units reflecting the realities of culture and values of a particular nation. The material of the study allowed the authors to consider some characteristics of the conceptual division of the world and of its conceptualization with the assistance of language distinctive for both Russian and Vietnamese linguocultures. Thus, a comparative analysis of Russian and Vietnamese set phrases, which reflect the peculiarities of the national worldview, made it possible to draw conclusions about the existing national and cultural differences between Russians and Vietnamese, and, that is most importantly, about the existing of discrepancies in the attitude of Vietnamese and Russians to certain values - a circumstance, that must be taken into account in development of linguistic and cultural educational lexicography.Conclusion. The concept of nationally oriented educational lexicography as a special field in a number of other linguistic disciplines aims at fulfilling the tasks of acquiring foreign cultural awareness avoiding any possible interference. The importance of nationally oriented educational lexicography arises from the need to create such teaching aids that will most adequately facilitate the process of foreign language mastering. In our specific case, it will assist a Vietnamese to study the Russian language as a means of intercultural communication.