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Файл:Современные тенденции в развитии налогового контроля. Монография
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ɜ ɝ ɜ ɨɛɨɪɨɬɟ ɡɚɪɟɝɢɫɬɪɢɪɨɜɚɧɧɵɯ ɤɨɦɩɚɧɢɣ ɫɜɢɞɟɬɟɥɶɫɬɜɭɟɬ
ɬɨɥɶɤɨ ɨ ɬɨɦ ɱɬɨ ɥɟɝɚɥɶɧɵɣ ɫɟɤɬɨɪ ɫɬɚɥ ɫɠɢɦɚɬɶɫɹ ɩɨɞɨɛɧɨ
ɛɚɥɶɡɚɤɨɜɫɤɨɣɲɚɝɪɟɧɟɜɨɣɤɨɠɟ ɜ,ɤɜɚɪɬɚɥɟ ɝɧɚɛɥɸɞɚɥɨɫɶ
ɫɧɢɠɟɧɢɟ ɱɢɫɥɚ ɦɚɥɵɯ ɩɪɟɞɩɪɢɹɬɢɣ ɧɚ ɩɨ ɫɪɚɜɧɟɧɢɸ ɫ ,
ɤɜɚɪɬɚɥɨɦɝª
ɂɡɡɚ ɤɪɢɡɢɫɚ ɢ ɭɯɭɞɲɟɧɢɹ ɮɢɧɚɧɫɨɜɵɯ ɩɨɤɚɡɚɬɟɥɟɣ
ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɢ ɛɵɥɢ ɜɵɧɭɠɞɟɧɵ ɨɩɬɢɦɢɡɢɪɨɜɚɬɶ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɟɜɬɨɦɱɢɫɥɟɧɟɡɚɤɨɧɧɵɦɢɦɟɬɨɞɚɦɢ
ȼ ɝ ɨɫɨɛɟɧɧɨ ɬɳɚɬɟɥɶɧɨ ɩɪɨɜɟɪɹɥɢɫɶ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ɫɢɫɬɟɦɚɬɢɱɟɫɤɢ ɩɪɟɞɫɬɚɜɥɹɸɳɢɟ ɭɬɨɱɧɟɧɧɵɟ
ɧɚɥɨɝɨɜɵɟ ɞɟɤɥɚɪɚɰɢɢ ɧɚ ɩɪɟɞɦɟɬ ɢɯ ɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢɱɟɪɟɡ ɫɱɟɬɚ ɤɨɬɨɪɵɯ ɩɪɨɯɨɞɢɥɢ ɡɧɚɱɢɬɟɥɶɧɵɟ
ɫɪɟɞɫɬɜɚ ɧɨ ɧɚɥɨɝɨɜɵɟ ɨɬɱɢɫɥɟɧɢɹ ɩɨɫɬɭɩɚɸɬ ɜ ɛɸɞɠɟɬ ɩɨ
ɦɢɧɢɦɭɦɭɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ɪɟɝɭɥɹɪɧɨ ɦɢɝɪɢɪɭɸɳɢɟ ɢɡɨɞɧɨɣ
ɢɧɫɩɟɤɰɢɢɜɞɪɭɝɭɸɨɫɧɨɜɧɵɟɞɟɛɢɬɨɪɵɢɤɪɟɞɢɬɨɪɵɤɪɭɩɧɟɣɲɢɯ
ɞɨɥɠɧɢɤɨɜɩɨɧɚɥɨɝɚɦɢɬɞ
ȼ ɧɚɫɬɨɹɳɟɟ ɜɪɟɦɹ ɪɚɛɨɬɚ ɩɨ ɥɟɝɚɥɢɡɚɰɢɢ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ
ɩɪɨɞɨɥɠɚɟɬɫɹ Ɇɟɠɜɟɞɨɦɫɬɜɟɧɧɵɟ ɤɨɦɢɫɫɢɢ ɤɨɬɨɪɵɟ ɧɚɪɹɞɭ ɫ
ɫɨɬɪɭɞɧɢɤɚɦɢɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɦɨɝɭɬ ɜɤɥɸɱɚɬɶ ɩɪɟɞɫɬɚɜɢɬɟɥɟɣ
ɨɪɝɚɧɨɜ ɢɫɩɨɥɧɢɬɟɥɶɧɨɣ ɜɥɚɫɬɢ ɉɟɧɫɢɨɧɧɨɝɨ ɮɨɧɞɚ ɬɪɭɞɨɜɨɣ
ɢɧɫɩɟɤɰɢɢɩɨɥɢɰɢɢ ɢ ɩɪɨɤɭɪɚɬɭɪɵ ɩɪɟɞɫɬɚɜɥɹɸɬ ɫɬɚɬɢɫɬɢɱɟɫɤɢɟ
ɨɬɱɟɬɵɨɫɜɨɟɣɞɨɫɬɚɬɨɱɧɨɭɫɩɟɲɧɨɣɞɟɹɬɟɥɶɧɨɫɬɢ
ȼ ɩɢɫɶɦɟ Ɏɇɋ Ɋɨɫɫɢɢ ɨɬ ʋ ȿȾ# ©Ɉ
ɪɚɛɨɬɟ ɤɨɦɢɫɫɢɢ ɩɨ ɥɟɝɚɥɢɡɚɰɢɢ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɢ ɛɚɡɵ ɩɨ
ɫɬɪɚɯɨɜɵɦ ɜɡɧɨɫɚɦª
ɞɚɥɟɟ ɩɢɫɶɦɨ Ɏɇɋ ɨɬ
ɩɪɢɜɟɞɟɧɵ ɤɪɢɬɟɪɢɢ ɤɨɬɨɪɵɟ ɹɜɥɹɸɬɫɹ ɨɫɧɨɜɚɧɢɟɦ ɞɥɹ ɜɵɡɨɜɚ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɧɚ ɤɨɦɢɫɫɢɢ ɚ ɬɚɤɠɟ ɤɨɦɩɥɟɤɫ
ɨɫɭɳɟɫɬɜɥɹɟɦɵɯ ɧɚɥɨɝɨɜɵɦɢ ɨɪɝɚɧɚɦɢ ɤɨɧɬɪɨɥɶɧɵɯ ɢ
ɚɧɚɥɢɬɢɱɟɫɤɢɯ ɦɟɪɨɩɪɢɹɬɢɣ ɩɨ ɜɵɹɜɥɟɧɢɸ ɮɚɤɬɨɜ ɧɚɪɭɲɟɧɢɹ
ɧɚɥɨɝɨɜɨɝɨɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ
Ʉ ɬɚɤɢɦ ɤɪɢɬɟɪɢɹɦ ɨɬɧɨɫɹɬɫɹ ɨɬɪɚɠɟɧɢɟ ɜ ɧɚɥɨɝɨɜɨɣ ɢ
ɛɭɯɝɚɥɬɟɪɫɤɨɣ ɨɬɱɟɬɧɨɫɬɢ ɧɟɞɨɫɬɨɜɟɪɧɵɯ ɫɜɟɞɟɧɢɣ ɡɚɧɢɠɟɧɢɟ
ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɩɨ ɨɛɹɡɚɬɟɥɶɧɵɦ ɩɥɚɬɟɠɚɦ ɇȾɎɅ ɢ ɋȼ ɜ ɬɨɦ
ȻɭɟɜȼɈɛɧɚɥɢɱɢɜɚɧɢɟ ɞɟɧɟɠɧɵɯɫɪɟɞɫɬɜɫɬɪɚɲɧɨɢɫɟɛɟɞɨɪɨɠɟɗɄɈ ʋ
ɋ
ɋɦ ɩɨɞɪɨɛɧɨ ɋɦɢɪɧɨɜɚ ȿȿ ȼɵɟɡɞɧɵɟ ɧɚɥɨɝɨɜɵɟ ɩɪɨɜɟɪɤɢ ɜ ɩɟɪɢɨɞ ɤɪɢɡɢɫɚ
ɇɚɥɨɝɨɜɵɣɜɟɫɬɧɢɤʋɋ±
©Ɉ ɪɚɛɨɬɟ ɤɨɦɢɫɫɢɢ ɩɨ ɥɟɝɚɥɢɡɚɰɢɢ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɢ ɛɚɡɵ ɩɨ ɫɬɪɚɯɨɜɵɦ ɜɡɧɨɫɚɦª
ɉɢɫɶɦɨɎɇɋɊɨɫɫɢɢɨɬ ʋȿȾ#ɞɨɤɭɦɟɧɬ ɨɩɭɛɥɢɤɨɜɚɧɧɟɛɵɥ
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ɱɢɫɥɟ ɜ ɪɟɡɭɥɶɬɚɬɟ ɧɟɨɮɨɪɦɥɟɧɧɵɯ ɬɪɭɞɨɜɵɯ ɨɬɧɨɲɟɧɢɣ ɫ
ɪɚɛɨɬɧɢɤɚɦɢ ɜɵɩɥɚɬɚ ©ɬɟɧɟɜɨɣª ɡɚɪɚɛɨɬɧɨɣ ɩɥɚɬɵ ɚ ɬɚɤɠɟ
ɡɚɪɚɛɨɬɧɨɣ ɩɥɚɬɵ ɧɢɠɟ ɩɪɨɠɢɬɨɱɧɨɝɨ ɦɢɧɢɦɭɦɚ ɢɥɢ
ɦɢɧɢɦɚɥɶɧɨɝɨɪɚɡɦɟɪɚɨɩɥɚɬɵɬɪɭɞɚɢɞɪ
ɋɨɨɬɜɟɬɫɬɜɟɧɧɨ ɤ ɝɪɭɩɩɟ ɪɢɫɤɚ ɨɬɧɨɫɹɬɫɹ ɫɥɟɞɭɸɳɢɟ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ
ɢɧɞɢɜɢɞɭɚɥɶɧɵɟ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɢ ɢɦɟɸɳɢɟ ɧɢɡɤɭɸ
ɧɚɥɨɝɨɜɭɸ ɧɚɝɪɭɡɤɭ ɩɨ ɇȾɎɅ ɡɚɹɜɢɜɲɢɟ ɩɪɨɮɟɫɫɢɨɧɚɥɶɧɵɣ
ɧɚɥɨɝɨɜɵɣ ɜɵɱɟɬ ɜ ɪɚɡɦɟɪɟ ɛɨɥɟɟ ɨɬ ɨɛɳɟɣ ɫɭɦɦɵ
ɩɨɥɭɱɟɧɧɨɝɨ ɞɨɯɨɞɚ ɚ ɬɚɤɠɟ ɢɧɞɢɜɢɞɭɚɥɶɧɵɟ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɢ
ɨɬɪɚɡɢɜɲɢɟ ɜ ɧɚɥɨɝɨɜɵɯ ɞɟɤɥɚɪɚɰɢɹɯ ɩɨ ɇȾɋ ɜɵɪɭɱɤɭ ɨɬ
ɪɟɚɥɢɡɚɰɢɢ ɩɪɢ ɷɬɨɦ ɜ ɮɨɪɦɟ ɇȾɎɅ ɡɚɹɜɢɜɲɢɟ ɞɨɯɨɞ ɪɚɜɧɵɣ
ɧɭɥɸ
ɧɚɥɨɝɨɜɵɟ ɚɝɟɧɬɵ ɩɨ ɇȾɎɅ ɢɦɟɸɳɢɟ ɡɚɞɨɥɠɟɧɧɨɫɬɶ ɩɨ
ɩɟɪɟɱɢɫɥɟɧɢɸɇȾɎɅɢɋȼɫɧɢɡɢɜɲɢɟɩɨɫɬɭɩɥɟɧɢɹɷɬɢɯɩɥɚɬɟɠɟɣ
ɨɬɧɨɫɢɬɟɥɶɧɨ ɩɪɟɞɵɞɭɳɟɝɨ ɨɬɱɟɬɧɨɝɨ ɧɚɥɨɝɨɜɨɝɨ ɩɟɪɢɨɞɚ
ɜɵɩɥɚɱɢɜɚɸɳɢɟɡɚɪɚɛɨɬɧɭɸɩɥɚɬɭɧɢɠɟɫɪɟɞɧɟɝɨɭɪɨɜɧɹɩɨɜɢɞɚɦ
ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɜ ɪɟɝɢɨɧɟ ɢ ɨɫɨɛɟɧɧɨ ɧɢɠɟ
ɪɟɝɢɨɧɚɥɶɧɨɝɨɩɪɨɠɢɬɨɱɧɨɝɨɦɢɧɢɦɭɦɚ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ɮɢɡɢɱɟɫɤɢɟ ɥɢɰɚ ɧɟ
ɡɚɞɟɤɥɚɪɢɪɨɜɚɜɲɢɟɩɨɥɭɱɟɧɧɵɟɞɨɯɨɞɵ ɚ ɬɚɤɠɟɩɥɚɬɟɥɶɳɢɤɢ ɋȼ
ɫɧɢɡɢɜɲɢɟ ɱɢɫɥɟɧɧɨɫɬɶ ɪɚɛɨɬɧɢɤɨɜ ɜ ɬɟɱɟɧɢɟ ɨɬɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ
ɛɨɥɟɟɱɟɦɧɚɩɨɫɪɚɜɧɟɧɢɸɫɩɪɟɞɵɞɭɳɢɦɩɟɪɢɨɞɨɦɢɞɪ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ɜ ɨɬɧɨɲɟɧɢɢ ɤɨɬɨɪɵɯ ɩɨɥɭɱɟɧɚ
ɢɧɮɨɪɦɚɰɢɹɨɬɤɨɦɩɟɬɟɧɬɧɵɯɢɫɬɨɱɧɢɤɨɜɢɧɨɫɬɪɚɧɧɵɯɝɨɫɭɞɚɪɫɬɜ
ɨ ɩɨɥɭɱɟɧɢɢ ɞɨɯɨɞɚ ɪɟɡɢɞɟɧɬɚɦɢ Ɋɨɫɫɢɢ ɩɨɞɥɟɠɚɳɟɝɨ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɸɧɚ ɪɨɫɫɢɣɫɤɨɣɬɟɪɪɢɬɨɪɢɢ ɚɬɚɤɠɟ ɢɧɮɨɪɦɚɰɢɹ
ɨ ɩɨɥɭɱɟɧɢɢ ɞɨɯɨɞɚ ɫɨɞɟɪɠɚɳɚɹɫɹ ɜ ɨɛɪɚɳɟɧɢɹɯ ɤɨɧɬɪɨɥɶɧɨ
ɧɚɞɡɨɪɧɵɯɜɟɞɨɦɫɬɜɢɧɵɯɢɫɬɨɱɧɢɤɚɯ
ɉɨɦɢɦɨ ɬɚɤɨɝɨ ɨɫɧɨɜɚɧɢɹ ɤɚɤ ɫɨɨɬɜɟɬɫɬɜɢɟ ɭɫɬɚɧɨɜɥɟɧɧɵɦ
ɤɪɢɬɟɪɢɹɦ ɩɨɜɨɞɨɦ ɞɥɹ ɩɪɨɜɟɪɤɢ ɦɨɝɭɬ ɫɥɭɠɢɬɶ ɩɨɫɬɭɩɢɜɲɢɟ ɜ
ɤɨɦɢɫɫɢɸ ɠɚɥɨɛɵ ɢ ɡɚɹɜɥɟɧɢɹ ɨɬ ɫɨɬɪɭɞɧɢɤɨɜ ɨɪɝɚɧɢɡɚɰɢɢ
ɸɪɢɞɢɱɟɫɤɢɯ ɥɢɰ ɢ ɢɧɞɢɜɢɞɭɚɥɶɧɵɯ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɟɣ ɚ ɬɚɤɠɟ
ɢɧɮɨɪɦɚɰɢɹ ɫɨɞɟɪɠɚɳɚɹɫɹ ɜ ɫɪɟɞɫɬɜɚɯ ɦɚɫɫɨɜɨɣ ɢɧɮɨɪɦɚɰɢɢ
ɫɟɬɢ ɂɧɬɟɪɧɟɬ ɫɜɟɞɟɧɢɹ ɩɨɥɭɱɟɧɧɵɟ ɨɬ ɤɪɟɞɢɬɧɵɯ ɨɪɝɚɧɢɡɚɰɢɣ
ɩɪɚɜɨɨɯɪɚɧɢɬɟɥɶɧɵɯ ɨɪɝɚɧɨɜ ɜɧɟɛɸɞɠɟɬɧɵɯ ɮɨɧɞɨɜ
ɥɢɰɟɧɡɢɪɭɸɳɢɯɬɚɦɨɠɟɧɧɵɯɨɪɝɚɧɨɜȻɚɧɤɚɊɨɫɫɢɢɢɞɪ
ȼɨɡɧɢɤɲɢɣɭɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɞɨɥɝɩɨɢɬɨɝɚɦɞɟɹɬɟɥɶɧɨɫɬɢ
ɤɨɦɢɫɫɢɢɞɨɥɠɟɧɛɵɬɶɩɨɝɚɲɟɧɢɧɚɱɟ ɩɨɫɥɟɞɭɟɬ ɜɡɵɫɤɚɧɢɟɟɝɨɡɚ
ɫɱɟɬ ɢɦɭɳɟɫɬɜɚ ȿɫɥɢ ɭ ɤɨɦɩɚɧɢɢɩɨɫɥɟ ɩɪɨɜɟɪɤɢɧɟ ɨɤɚɡɵɜɚɟɬɫɹ
ɧɢ ɞɟɧɟɝ ɧɢ ɚɤɬɢɜɨɜ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɦɨɝɭɬ ɩɨɬɪɟɛɨɜɚɬɶ
ɜɡɵɫɤɚɧɢɹ ɞɨɥɝɨɜ ɤɨɦɩɚɧɢɣ ɫ ɢɯ ɪɭɤɨɜɨɞɢɬɟɥɟɣ ɚ ɬɚɤɠɟ ɫ
ɡɚɜɢɫɢɦɨɣɤɨɦɩɚɧɢɢɧɚɫɱɟɬɤɨɬɨɪɨɣɩɨɫɬɭɩɚɟɬɜɵɪɭɱɤɚɞɨɥɠɧɢɤɚ
ɫɨɝɥɚɫɧɨ ɩɨɞɩ ɩ ɫɬ ɇɄ ɊɎ ɩɨɞɪɨɛɧɵɣ ɦɚɬɟɪɢɚɥ ɨ
ɧɚɥɨɝɨɜɵɯɫɩɨɪɚɯɩɪɟɞɫɬɚɜɥɟɧɜɩɚɪɚɝɪɚɮɟ
ɂɧɬɟɪɟɫɧɨ ɱɬɨ ɥɟɝɚɥɢɡɚɰɢɹ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɜ ɡɚɪɭɛɟɠɧɵɯ
ɫɬɪɚɧɚɯ ɟɫɥɢ ɪɚɫɫɦɚɬɪɢɜɚɬɶ ɟɟ ɫ ɬɨɱɤɢ ɡɪɟɧɢɹ ɛɨɪɶɛɵ ɫ
ɧɚɪɭɲɟɧɢɹɦɢ ɧɚɥɨɝɨɜɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɢɦɟɟɬ ɫɭɳɟɫɬɜɟɧɧɵɟ
ɨɬɥɢɱɢɹ ɨɬ ɪɨɫɫɢɣɫɤɨɣ Ɍɚɤ ɜ ȼɟɥɢɤɨɛɪɢɬɚɧɢɢ ɫɬɟɩɟɧɶ
ɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɨɩɪɟɞɟɥɹɸɬ ɬɨɥɶɤɨ ɫɭɞɵ
ɂɦɟɧɧɨ ɫɭɞɵ ɢɡɭɱɚɸɬ ɫɭɬɶ ɫɞɟɥɨɤ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɢ ɪɟɲɚɸɬ
ɛɵɥɚ ɥɢ ɭ ɧɢɯ ɢɧɚɹ ɰɟɥɶ ɤɪɨɦɟ ɭɤɥɨɧɟɧɢɹ ɨɬ ɧɚɥɨɝɨɜ ɩɪɢ ɷɬɨɦ
ɤɥɸɱɟɜɨɟ ɡɧɚɱɟɧɢɟ ɢɦɟɟɬ ɩɪɢɧɰɢɩ ©ɩɪɢɨɪɢɬɟɬ ɫɨɞɟɪɠɚɧɢɹ ɩɟɪɟɞ
ɮɨɪɦɨɣªௗ
ȼ ɷɬɨɣ ɫɜɹɡɢ ɫɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɱɬɨ ɜ ɊɎ ɧɟɫɦɨɬɪɹ ɧɚ
ɡɚɤɪɟɩɥɟɧɧɵɟ ɞɨɤɭɦɟɧɬɚɥɶɧɨ ɪɟɤɨɦɟɧɞɚɰɢɢ ɩɨ ɨɪɝɚɧɢɡɚɰɢɢ
ɞɟɹɬɟɥɶɧɨɫɬɢ ɤɨɦɢɫɫɢɣ ɟɞɢɧɨɝɨ ɚɥɝɨɪɢɬɦɚ ɜ ɪɚɦɤɚɯ ɢɯ
ɞɟɹɬɟɥɶɧɨɫɬɢ ɩɨɤɚ ɧɟɬ ɉɨɷɬɨɦɭ ɨɫɨɛɨɟ ɡɧɚɱɟɧɢɟ ɩɪɢɨɛɪɟɬɚɟɬ
ɩɪɨɮɟɫɫɢɨɧɚɥɢɡɦ ɭɱɚɫɬɧɢɤɨɜ ɬɚɤɢɯ ɤɨɦɢɫɫɢɣ ɤɨɬɨɪɵɟ ɜ ɫɜɨɟɣ
ɞɟɹɬɟɥɶɧɨɫɬɢ ɞɨɥɠɧɵ ɪɭɤɨɜɨɞɫɬɜɨɜɚɬɶɫɹ ɪɹɞɨɦ ɩɪɢɧɰɢɩɨɜ
ɩɪɢɦɟɧɢɦɵɯɤ ɮɨɪɦɢɪɨɜɚɧɢɸ ɭɱɟɬɧɨɚɧɚɥɢɬɢɱɟɫɤɨɣɢɧɮɨɪɦɚɰɢɢ
ɜ ɬɨɦ ɱɢɫɥɟ ɫɢɫɬɟɦɧɵɣ ɩɨɞɯɨɞ ɨɛɨɫɧɨɜɚɧɧɨɫɬɶ
ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ ɨɞɧɨɡɧɚɱɧɨɫɬɶ ɜɨɡɦɨɠɧɨɫɬɶ ɬɟɯɧɢɱɟɫɤɨɣ
ɪɟɚɥɢɡɚɰɢɢɞɪ
ȼ ɫɜɹɡɢ ɫ ɲɢɪɨɤɢɦɢ ɩɨɥɧɨɦɨɱɢɹɦɢ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɤɚɤ ɜ
Ɋɨɫɫɢɢɬɚɤɜ ɡɚɪɭɛɟɠɧɵɯɫɬɪɚɧɚɯɩɨ ɩɨɥɭɱɟɧɢɸɧɟɨɛɯɨɞɢɦɨɣ ɢɦ
ɢɧɮɨɪɦɚɰɢɢ ɚɤɬɭɚɥɶɧɵɦ ɹɜɥɹɟɬɫɹ ɜɨɩɪɨɫ ɨ ɝɪɚɧɢɰɚɯ ɷɬɢɯ
ɩɨɥɧɨɦɨɱɢɣ
Ɍɚɤ ɫ ɝɨɞɚ ɩɪɢɦɟɪɧɨ ɜ ɬɟɱɟɧɢɟ ɥɟɬ ɧɚɞɡɨɪɧɵɟ
ɨɪɝɚɧɵȽɟɪɦɚɧɢɢ ɧɟɢɦɟɸɳɢɟ ɩɪɹɦɨɝɨ ɞɨɫɬɭɩɚɤ ɢɧɮɨɪɦɚɰɢɢ ɩɨ
ɫɱɟɬɚɦ ɧɟɦɟɰɤɢɯ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɜ ɲɜɟɣɰɚɪɫɤɢɯ ɛɚɧɤɚɯ
ɩɨɬɪɚɬɢɥɢ ɦɥɧ ɟɜɪɨ ɧɚ ɩɪɢɨɛɪɟɬɟɧɢɟ ɧɟɥɟɝɚɥɶɧɵɯ ɤɨɩɢɣ
ɛɚɧɤɨɜɫɤɢɯ ɛɚɡ ɞɚɧɧɵɯ ɂɧɮɨɪɦɚɰɢɹ ɛɵɥɚ ɡɚɩɢɫɚɧɚ ɧɚ ɤɨɦɩɚɤɬ
ɞɢɫɤɚɯ ©ɡɚɤɭɩɥɟɧɧɵɯª ɭ ɬɪɟɬɶɢɯ ɥɢɰ ɤɨɬɨɪɵɟ ɫɨɡɞɚɜɚɥɢ ɢɥɢ
ɩɪɢɨɛɪɟɬɚɥɢ ɷɬɢ ɞɢɫɤɢ ɧɟɥɟɝɚɥɶɧɵɦ ɩɭɬɟɦ ɗɬɚ ɢɧɮɨɪɦɚɰɢɹ
ɋɦɩɨɞɪɨɛɧɨɋɥɨɛɨɞɧɹɤɂȺɂɫɫɥɟɞɨɜɚɧɢɟɩɪɨɮɟɫɫɢɨɧɚɥɶɧɨɝɨɫɭɠɞɟɧɢɹɩɪɢɮɨɪɦɢɪɨɜɚɧɢɢ
ɭɱɟɬɧɨɚɧɚɥɢɬɢɱɟɫɤɨɣ ɢɧɮɨɪɦɚɰɢɢ ɨ ɞɨɯɨɞɚɯ ɨɪɝɚɧɢɡɚɰɢɢ ɞɥɹ ɛɭɯɝɚɥɬɟɪɫɤɨɣ ɭɩɪɚɜɥɟɧɱɟɫɤɨɣ
ɨɬɱɟɬɧɨɫɬɢɂȺɋɥɨɛɨɞɧɹɤɆɟɠɞɭɧɚɪɨɞɧɵɣɛɭɯɝɚɥɬɟɪɫɤɢɣɭɱɟɬௗௗʋௗɋ±
ɩɨɦɢɦɨɥɢɱɧɵɯɞɚɧɧɵɯɫɨɞɟɪɠɚɥɚɫɜɟɞɟɧɢɹɨɛɭɱɟɬɧɵɯɡɚɩɢɫɹɯɧɚ
ɫɱɟɬɚɯ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜɪɟɡɢɞɟɧɬɨɜ ɜɤɥɚɞɨɜ ɛɚɧɤɨɜɫɤɢɯ
ɨɩɟɪɚɰɢɹɯɩɪɨɰɟɧɬɚɯɢɬɞɜɡɚɪɭɛɟɠɧɵɯɛɚɧɤɚɯ
ȼ ɪɟɡɭɥɶɬɚɬɟ ɩɨ ɞɚɧɧɵɦ Ɇɢɧɢɫɬɟɪɫɬɜɚ ɮɢɧɚɧɫɨɜ Ƚɟɪɦɚɧɢɢ
ɫɜɵɲɟɬɵɫ ɝɪɚɠɞɚɧɫɨɡɧɚɥɢɫɶ ɜɭɤɥɨɧɟɧɢɢ ɨɬɭɩɥɚɬɵɧɚɥɨɝɨɜ ɢ
ɩɪɨɲɥɢɩɪɨɰɟɞɭɪɭɧɚɥɨɝɨɜɨɣ ɚɦɧɢɫɬɢɢɱɬɨ ɩɨɩɨɥɧɢɥɨɤɚɡɧɭɧɚ
ɦɥɪɞ ɟɜɪɨ ɜ ɜɢɞɟ ɧɚɥɨɝɨɜɵɯ ɫɛɨɪɨɜ
ȼɨɩɪɨɫ ɨ ɩɪɚɜɨɦɟɪɧɨɫɬɢ
ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɬɚɤɨɣ ɢɧɮɨɪɦɚɰɢɢ ɫ ɰɟɥɶɸ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɚɤɬɢɜɧɨ ɨɛɫɭɠɞɚɥɫɹ ɧɟɦɟɰɤɨɣ ɨɛɳɟɫɬɜɟɧɧɨɫɬɶɸ ɋɨɝɥɚɫɧɨ
ɪɟɲɟɧɢɸ Ɏɢɧɚɧɫɨɜɨɝɨ ɫɭɞɚ ɝ Ʉɟɥɶɧɚ ɨɬ ɞɟɤɚɛɪɹ ɝ
ɢɫɩɨɥɶɡɨɜɚɧɢɟ ɫ ɰɟɥɶɸ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɞɚɧɧɵɯ ɨ ɡɚɪɭɛɟɠɧɵɯ
ɜɤɥɚɞɚɯ ɧɟɦɟɰɤɢɯ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɩɪɢɨɛɪɟɬɟɧɧɵɯ
ɮɢɫɤɚɥɶɧɵɦɢɫɥɭɠɛɚɦɢɎɊȽɧɟɩɪɨɬɢɜɨɪɟɱɢɬɡɚɤɨɧɭ
ɋ ɪɚɡɜɢɬɢɟɦ ɬɟɯɧɢɱɟɫɤɨɝɨ ɩɨɬɟɧɰɢɚɥɚ ɪɨɫɫɢɣɫɤɨɣ ɧɚɥɨɝɨɜɨɣ
ɫɥɭɠɛɵ ɫɬɚɥɚ ɜɫɟ ɛɨɥɶɲɟ ɜɨɡɪɚɫɬɚɬɶ ɪɨɥɶ ɩɪɟɞɩɪɨɜɟɪɨɱɧɨɝɨ
ɚɧɚɥɢɡɚɬɨɟɫɬɶ ɫɜɨɟɝɨɪɨɞɚɧɟɝɥɚɫɧɨɝɨ ɢɫɫɥɟɞɨɜɚɧɢɹɢɧɮɨɪɦɚɰɢɢ
ɨɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɯɜɰɟɥɹɯɨɬɛɨɪɚɢɯɞɥɹɜɵɟɡɞɧɵɯɧɚɥɨɝɨɜɵɯ
ɩɪɨɜɟɪɨɤ
ɂɧɮɨɪɦɚɰɢɹ ɩɨɥɭɱɚɟɦɚɹ ɫ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɫɩɟɰɢɚɥɶɧɵɯ
ɩɪɨɝɪɚɦɦɢɢɧɫɬɪɭɦɟɧɬɨɜɩɨɡɜɨɥɹɟɬɧɚɥɨɝɨɜɵɦɨɪɝɚɧɚɦɧɟɬɨɥɶɤɨ
ɨɫɭɳɟɫɬɜɥɹɬɶ ©ɬɨɱɟɱɧɵɣª ɨɬɛɨɪ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɧɚ ɨɫɧɨɜɟ
ɪɢɫɤɨɜ ɧɚɪɭɲɟɧɢɹ ɧɚɥɨɝɨɜɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɧɨ ɢ ɛɟɡ
ɩɪɨɜɟɞɟɧɢɹ ɩɪɨɜɟɪɤɢ ɜɵɹɜɥɹɬɶ ɩɪɨɛɥɟɦɧɵɟ ɦɟɫɬɚ ɨ ɞɟɹɬɟɥɶɧɨɫɬɢ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɩɪɨɜɨɞɢɬɶ ɩɪɟɞɜɚɪɢɬɟɥɶɧɵɣ ɚɧɚɥɢɡ ɟɝɨ
ɮɢɧɚɧɫɨɜɨɯɨɡɹɣɫɬɜɟɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɚ ɬɚɤɠɟ ɨɰɟɧɢɜɚɬɶ
ɜɨɡɦɨɠɧɨɫɬɢ ɪɟɚɥɶɧɨɝɨ ɜɡɵɫɤɚɧɢɹ ɞɨɧɚɱɢɫɥɟɧɧɵɯ ɧɚɥɨɝɨɜ ɢ
ɲɬɪɚɮɨɜ
ɋ ɩɨɦɨɳɶɸ ɫɢɫɬɟɦ )LUD3UR ɢ ɋɉȺɊɄ ɢ ɉɄ ©ȼȺɂª
ɜɢɡɭɚɥɶɧɵɣ ɚɧɚɥɢɡ ɢɧɮɨɪɦɚɰɢɢ ɦɨɠɧɨ ɭɫɬɚɧɨɜɢɬɶ ɞɚɧɧɵɟ ɩɨ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɢ ɭɱɚɫɬɢɸ ɭɱɪɟɞɢɬɟɥɟɣ ɜ ɞɪɭɝɢɯ ɤɨɦɩɚɧɢɹɯ
ɚɞɪɟɫɚ ɢɧɬɟɪɧɟɬ ɫɚɣɬɵ ɢ ɧɨɦɟɪɚ ɬɟɥɟɮɨɧɨɜ ɢ ɬɚɤɢɦ ɨɛɪɚɡɨɦ
ɜɵɫɬɪɨɢɬɶɫɯɟɦɵɝɪɭɩɩɵɜɡɚɢɦɨɫɜɹɡɚɧɧɵɯɥɢɰ
ɇɚ ɨɫɧɨɜɟ ɚɧɚɥɢɡɚ ɞɨɫɶɟ ɤɨɦɩɚɧɢɢ ɤɨɬɨɪɨɟ ɫɨɞɟɪɠɢɬɫɹ ɜ
Ⱥɂɋ ©ɇɚɥɨɝ ª ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɦɨɝɭɬ ɩɪɨɚɧɚɥɢɡɢɪɨɜɚɬɶ
ɞɜɢɠɟɧɢɟ ɫɪɟɞɫɬɜ ɩɨ ɫɱɟɬɚɦ ɧɚɥɢɱɢɟ ɢɦɭɳɟɫɬɜɚ ɭ ɤɨɦɩɚɧɢɢ
ɋɦɩɨɞɪɨɛɧɨȽɟɪɦɚɧɢɹɩɪɨɬɢɜɲɜɟɣɰɚɪɫɤɨɣɛɚɧɤɨɜɫɤɨɣ ɬɚɣɧɵ Ȼɚɧɤɢ Ɋɍ 85/
KWWSZZZEDQNLUXQHZVEDQNSUHVV"LG ɞɚɬɚɨɛɪɚɳɟɧɢɹ
ȼɤɚɥɵɜɚɸɬ ɪɨɛɨɬɵ ɚ ɧɟ ɱɟɥɨɜɟɤª ©ɜɧɭɬɪɟɧɧɹɹ ɤɭɯɧɹª ɩɪɟɞɩɪɨɜɟɪɨɱɧɨɝɨ ɚɧɚɥɢɡɚ 85/
KWWSZZZWD[FRDFKUXɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɫɨɫɬɚɜ ɪɭɤɨɜɨɞɢɬɟɥɟɣ ɢ ɭɱɪɟɞɢɬɟɥɟɣ ɭɱɚɫɬɧɢɤɨɜ ɢɯ ɞɨɯɨɞɵ ɚ
ɬɚɤɠɟɥɢɱɧɨɟɢɦɭɳɟɫɬɜɨɢɢɦɭɳɟɫɬɜɨɱɥɟɧɨɜɢɯɫɟɦɟɣ
Ⱦɥɹ ɩɪɨɜɟɪɤɢ ɞɟɤɥɚɪɚɰɢɣ ɩɨ ɇȾɋ ɩɪɢɦɟɧɹɟɬɫɹɩɪɨɝɪɚɦɦɧɨɟ
ɨɛɟɫɩɟɱɟɧɢɟɋɢɫɬɟɦɚɭɩɪɚɜɥɟɧɢɹɪɢɫɤɚɦɢ©ɋɍɊȺɋɄɇȾɋª
ɄɪɢɬɟɪɢɢɞɥɹɨɰɟɧɤɢɧɚɥɨɝɨɜɨɝɨɪɢɫɤɚɫɨɝɥɚɫɧɨɩɢɫɶɦɭɎɇɋ
©Ɉɛ ɨɰɟɧɤɟ ɩɪɢɡɧɚɤɨɜ ɪɢɫɤɚ ɋɍɊª ɨɬ ʋ ȿȾ
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ɫɥɟɞɭɸɳɢɟ
ɪɟɚɥɶɧɨɫɬɶɮɢɧɚɧɫɨɜɨɯɨɡɹɣɫɬɜɟɧɧɨɣɞɟɹɬɟɥɶɧɨɫɬɢ
ɢɫɩɨɥɧɟɧɢɟɧɚɥɨɝɨɜɵɯɨɛɹɡɚɬɟɥɶɫɬɜ
ɧɚɥɢɱɢɟ ɞɨɫɬɚɬɨɱɧɵɯ ɞɥɹ ɜɟɞɟɧɢɹ ɞɟɹɬɟɥɶɧɨɫɬɢ ɢ
ɢɫɩɨɥɧɟɧɢɹɨɛɹɡɚɬɟɥɶɫɬɜɪɟɫɭɪɫɨɜɚɤɬɢɜɨɜ
ɜɨɡɦɨɠɧɨɫɬɶ ɤɨɧɬɪɨɥɹ ɫɨ ɫɬɨɪɨɧɵ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ
ɩɭɬɟɦɜɵɟɡɞɧɵɯɩɪɨɜɟɪɨɤ
ɉɪɨɝɪɚɦɦɚ ɚɜɬɨɦɚɬɢɱɟɫɤɢ ɪɚɫɩɪɟɞɟɥɹɟɬ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ɧɚɝɪɭɩɩɵɧɢɡɤɨɝɨɫɪɟɞɧɟɝɨɢɜɵɫɨɤɨɝɨɪɢɫɤɨɜɌɚɤɤɜɵɫɨɤɨɦɭ
ɧɚɥɨɝɨɜɨɦɭ ɪɢɫɤɭ ɨɬɧɨɫɹɬɫɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ɤɨɬɨɪɵɟ ɧɟ
ɩɥɚɬɹɬ ɇȾɋ ɥɢɛɨ ɩɥɚɬɹɬ ɟɝɨ ɜ ɦɢɧɢɦɚɥɶɧɨɦ ɪɚɡɦɟɪɟ ɜ ɫɨɫɬɚɜɟ
ɤɨɧɬɪɚɝɟɧɬɨɜ ɢɦɟɸɬɫɹ ɩɨɬɟɧɰɢɚɥɶɧɵɟ ɨɞɧɨɞɧɟɜɤɢ ɨɬɫɭɬɫɬɜɭɸɬ
ɪɟɫɭɪɫɵɞɥɹɪɟɚɥɶɧɨɣɞɟɹɬɟɥɶɧɨɫɬɢ
ȼɫɟ ɞɚɧɧɵɟ ɤɨɬɨɪɵɟ ɩɨɡɜɨɥɹɬ ɩɪɨɫɥɟɞɢɬɶ ɰɟɩɨɱɤɭ ɫɞɟɥɨɤ
ɩɟɪɟɞɚɸɬ ɜ ɢɧɫɩɟɤɰɢɸ ɫɚɦɢ ɤɨɦɩɚɧɢɢ ɍɩɪɚɜɥɟɧɢɟ ɫɢɫɬɟɦɨɣ
ɞɚɧɧɵɯɩɪɨɢɫɯɨɞɢɬɛɟɡɭɱɚɫɬɢɹɫɨɬɪɭɞɧɢɤɨɜɂɎɇɋ
ȼɧɟɞɪɟɧɢɟ ɫɢɫɬɟɦɵ ȺɋɄ ɇȾɋ ɬɚɤɠɟ ɫɥɭɠɢɬ ɰɟɥɢ
ɭɫɬɪɚɧɟɧɢɹɢɡɛɵɬɨɱɧɨɝɨɤɨɧɬɪɨɥɹ Ɋɟɡɭɥɶɬɚɬɵ©ɋɍɊ ȺɋɄɇȾɋª
ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɢɫɩɨɥɶɡɭɸɬ ɩɪɢ ɚɧɚɥɢɡɟ ɨɫɧɨɜɚɧɢɣ ɞɥɹ
ɜɨɡɦɟɳɟɧɢɢ ɇȾɋ ɢ ɩɥɚɧɢɪɨɜɚɧɢɢ ɜɵɟɡɞɧɵɯ ɩɪɨɜɟɪɨɤ ɞɥɹ
ɨɩɪɟɞɟɥɟɧɢɹ ɪɨɥɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɩɪɢ ɩɨɫɬɪɨɟɧɢɢ ɫɯɟɦɵ
ɩɨɫɬɚɜɳɢɤɨɜ ɢ ɩɨɤɭɩɚɬɟɥɟɣ ɚ ɬɚɤɠɟ ɞɥɹ ɩɨɢɫɤɚ
ɜɵɝɨɞɨɩɪɢɨɛɪɟɬɚɬɟɥɹɨɬɱɟɬ©Ⱦɟɪɟɜɨɫɜɹɡɟɣª
ɋ ɮɟɜɪɚɥɹ ɝɨɞɚɜ ɬɟɫɬɨɜɨɦ ɪɟɠɢɦɟ ɫɬɚɥɚɩɪɢɦɟɧɹɬɶɫɹ
ɩɪɨɝɪɚɦɦɚ ȺɋɄ ɇȾɋ ɇɨɜɚɹ ɜɟɪɫɢɹ ɩɪɨɝɪɚɦɦɵ ɩɨɡɜɨɥɹɟɬ
ɨɬɫɥɟɠɢɜɚɬɶ ɞɜɢɠɟɧɢɟ ɞɟɧɟɠɧɵɯ ɩɨɬɨɤɨɜ ɩɨ ɫɱɟɬɚɦ ɤɚɤ
ɨɪɝɚɧɢɡɚɰɢɣɬɚɤɢɮɢɡɥɢɰɋɝɨɞɚɜɪɚɛɨɬɭȺɋɄɇȾɋɛɵɥɢ
ɜɤɥɸɱɟɧɵɛɚɧɤɢɢɧɚɥɨɝɨɜɚɹɫɥɭɠɛɚɫɬɚɥɚɩɨɥɭɱɚɬɶɢɧɮɨɪɦɚɰɢɸɫ
ɛɚɧɤɨɜɫɤɢɯɫɱɟɬɨɜɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜɱɬɨɡɧɚɱɢɬɟɥɶɧɨɨɛɥɟɝɱɚɟɬ
©ɈɛɨɰɟɧɤɟɩɪɢɡɧɚɤɨɜɪɢɫɤɚɋɍɊªɉɢɫɶɦɨɎɇɋɊɨɫɫɢɢɨɬ1ȿȾ
#ɞɨɤɭɦɟɧɬɨɩɭɛɥɢɤɨɜɚɧɧɟɛɵɥ85/
KWWSZZZFRQVXOWDQWUXFRQVFJLRQOLQHFJL"UHT GRFEDVH /$:Q IOG GVW
UQG
ɩɨɢɫɤ ɜɡɚɢɦɨɡɚɜɢɫɢɦɵɯ ɨɪɝɚɧɢɡɚɰɢɣ ɢ ɫɜɹɡɚɧɧɵɯ ɫ ɧɢɦɢ
ɮɢɡɢɱɟɫɤɢɯɥɢɰ
ɉɪɢɡɧɚɤɢ ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɜ ɫ ɩɪɢɦɟɧɟɧɢɟɦ ɬɨɣ ɢɥɢ ɢɧɨɣ
ɫɯɟɦɵ ɫɨɡɞɚɧɢɟ ɮɢɪɦɨɞɧɨɞɧɟɜɨɤ ɰɟɩɨɱɟɤ ɩɨɫɪɟɞɧɢɤɨɜ ɢ ɬɞ
ɞɨɤɚɡɚɬɟɥɶɫɬɜɨɦ ɤɨɬɨɪɵɯ ɫɥɭɠɢɬ ɪɚɫɩɟɱɚɬɤɚ ɢɡ ɩɪɨɝɪɚɦɦɵ ȺɋɄ
ɇȾɋɭɠɟɢɫɩɨɥɶɡɭɸɬɫɹɜɫɭɞɟɛɧɵɯɩɪɨɰɟɫɫɚɯ
ȼɵɹɜɥɟɧɢɟɫɯɟɦɭɯɨɞɚɨɬɧɚɥɨɝɨɜ
ɉɪɢɧɰɢɩɢɚɥɶɧɨɣ ɨɫɨɛɟɧɧɨɫɬɶɸ ɪɨɫɫɢɣɫɤɨɣ ɷɤɨɧɨɦɢɤɢ
ɹɜɥɹɟɬɫɹ ɬɨ ɱɬɨ ɜ ɧɟɣ ɞɨɦɢɧɢɪɭɸɬ ɧɟɞɢɜɢɞɟɧɞɧɵɟ ɫɩɨɫɨɛɵ
ɩɨɥɭɱɟɧɢɹ ɞɨɯɨɞɚ ɏɨɡɹɣɫɬɜɟɧɧɨɣ ɟɞɢɧɢɰɟɣ ɜ Ɋɨɫɫɢɢ ɹɜɥɹɟɬɫɹ ɧɟ
ɨɬɞɟɥɶɧɚɹ ɮɢɪɦɚ ɚ ©ɛɢɡɧɟɫª ɬɨ ɟɫɬɶ ɫɨɜɨɤɭɩɧɨɫɬɶ ɧɟɫɤɨɥɶɤɢɯ
ɮɢɪɦɨɛɴɟɞɢɧɟɧɧɵɯɧɚɥɢɱɢɟɦɟɞɢɧɨɝɨɤɨɧɟɱɧɨɝɨɫɨɛɫɬɜɟɧɧɢɤɚ
ɋ ɰɟɥɶɸ ɷɤɨɧɨɦɢɢ ɧɚ ɧɚɥɨɝɚɯ ɩɪɟɞɩɪɢɹɬɢɟ ɪɚɡɪɚɛɚɬɵɜɚɟɬ ɢ
ɪɟɚɥɢɡɭɟɬɧɚɥɨɝɨɜɵɟ ɫɯɟɦɵ ɇɚɢɛɨɥɟɟɪɚɫɩɪɨɫɬɪɚɧɟɧɧɵɦ ɦɟɬɨɞɨɦ
ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɜ ɜ Ɋɨɫɫɢɢ ɹɜɥɹɟɬɫɹ ɩɪɨɜɟɞɟɧɢɟ ɮɢɤɬɢɜɧɵɯ
ɞɨɝɨɜɨɪɨɜɫɮɢɪɦɚɦɢɨɞɧɨɞɧɟɜɤɚɦɢ
ɑɚɫɬɶ ɮɢɪɦɵ ɪɟɝɢɫɬɪɢɪɭɸɬɫɹ ɞɥɹ ɫɨɜɟɪɲɟɧɢɹ ɨɞɧɨɣ ɞɜɭɯ
ɫɞɟɥɨɤ ɫ ɰɟɥɶɸ ɩɨɥɭɱɟɧɢɹ ɫɜɟɪɯɩɪɢɛɵɥɢ ɥɢɛɨ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɜ
ɤɚɱɟɫɬɜɟ ɛɭɮɟɪɚ ɩɪɢ ɜɨɡɞɟɣɫɬɜɢɢ ɧɚ ɭɱɪɟɞɢɬɟɥɟɣ ɫɨ ɫɬɨɪɨɧɵ
ɤɨɧɬɪɨɥɢɪɭɸɳɢɯ ɢ ɩɪɚɜɨɨɯɪɚɧɢɬɟɥɶɧɵɯ ɨɪɝɚɧɨɜ Ɏɢɪɦɚ ɤɚɤ
ɩɪɚɜɢɥɨ ɢɦɟɟɬ ɨɮɢɰɢɚɥɶɧɵɯ ɭɱɪɟɞɢɬɟɥɟɣ ɭɤɚɡɚɧɧɵɯ ɜ
ɭɱɪɟɞɢɬɟɥɶɧɵɯɞɨɤɭɦɟɧɬɚɯɢɪɟɚɥɶɧɵɯ±©ɬɟɧɟɜɵɯª
ɇɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɨɛɪɚɳɚɸɬ ɨɫɨɛɨɟ ɜɧɢɦɚɧɢɟ ɧɚ ©ɮɢɪɦɵ
ɨɞɧɨɞɧɟɜɤɢªɭɠɟɧɚ ɷɬɚɩɟɪɟɝɢɫɬɪɚɰɢɢɜɜɢɞɭɬɨɝɨ ɱɬɨ ɨɧɢ ɢɝɪɚɸɬ
ɜɟɞɭɳɭɸɪɨɥɶɜɫɯɟɦɚɯɭɤɥɨɧɟɧɢɹɨɬɭɩɥɚɬɵɧɚɥɨɝɨɜ
ɋɭɬɶ ɜɫɟɯ ɫɯɟɦ ɫ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɨɞɧɨɞɧɟɜɨɤ ɫɜɨɞɢɬɫɹ ɤ
ɫɥɟɞɭɸɳɟɦɭ
Ʉɨɦɩɚɧɢɢ ɫ ɢɯ ɩɨɦɨɳɶɸ ɦɨɝɭɬ ɮɨɪɦɢɪɨɜɚɬɶ ɮɨɪɦɚɥɶɧɵɣ
ɞɨɤɭɦɟɧɬɨɨɛɨɪɨɬ ɫɨɡɞɚɜɚɬɶ ɮɢɤɬɢɜɧɵɟ ɪɚɫɯɨɞɵ ɫɧɢɠɚɸɳɢɟ
ɧɚɥɨɝ ɧɚ ɩɪɢɛɵɥɶ ɢ ɩɨɥɭɱɚɬɶ ɜɵɱɟɬɵ ɩɨ ɤɨɫɜɟɧɧɵɦ ɧɚɥɨɝɚɦ ɜ
ɋɦɩɨɞɪɨɛɧɨɉɭɪɥɢɤȼɆɈɦɨɞɟɥɹɯɤɨɪɩɨɪɚɬɢɜɧɨɝɨɭɩɪɚɜɥɟɧɢɹɢɨɫɨɛɟɧɧɨɫɬɹɯɢɯ
ɫɬɚɧɨɜɥɟɧɢɹ ɜ Ɋɨɫɫɢɢȼɟɫɬɧɢɤ Ɇɨɫɤɨɜɫɤɨɝɨ ɭɧɢɜɟɪɫɢɬɟɬɚ ɋɟɪɢɹ ɍɩɪɚɜɥɟɧɢɟ
Ƚɨɫɭɞɚɪɫɬɜɨɢ ɨɛɳɟɫɬɜɨʋ ɋ ɊɨɡɢɧɫɤɢɣɂȺȻɢɡɧɟɫɢɛɢɡɧɟɫ
ɫɯɟɦɵ Ɍɪɚɧɫɮɟɪɬɧɨɟ ɰɟɧɨɨɛɪɚɡɨɜɚɧɢɟ ɢ ɛɟɡɞɢɜɢɞɟɧɞɧɵɟ ɫɩɨɫɨɛɵ ɩɨɥɭɱɟɧɢɹ ɞɨɯɨɞɨɜ
ɥɟɠɚɬɜɨɫɧɨɜɟɦɧɨɝɢɯɧɚɲɢɯɛɟɞ85/ KWWSODEJUXSUXLQGH[SKSDUWLN
ɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɩɟɪɜɭɸɨɱɟɪɟɞɶ ɇȾɋ ɚ ɬɚɤɠɟ ɨɛɧɚɥɢɱɢɜɚɬɶ ɞɟɧɟɠɧɵɟ ɫɪɟɞɫɬɜɚ
ɛɟɡ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɪɟɚɥɶɧɵɯ ɨɩɟɪɚɰɢɣ ɋɯɟɦɵ ɧɚɩɪɚɜɥɟɧɧɵɟ ɧɚ
ɭɜɟɥɢɱɟɧɢɟ ɫɬɨɢɦɨɫɬɢ ɬɨɜɚɪɨɜ ɞɥɹ ɢɫɤɭɫɫɬɜɟɧɧɨɝɨ ɡɚɜɵɲɟɧɢɹ
ɫɭɦɦ ɧɚɥɨɝɨɜɵɯ ɜɵɱɟɬɨɜ ɩɨ ɇȾɋ ɢ ɭɜɟɥɢɱɟɧɢɹ ɪɚɫɯɨɞɨɜ
ɭɦɟɧɶɲɚɸɳɢɯɧɚɥɨɝɨɜɭɸɛɚɡɭɩɨɧɚɥɨɝɭɧɚɩɪɢɛɵɥɶɨɪɝɚɧɢɡɚɰɢɣ
ɦɨɝɭɬɛɵɬɶ ɪɟɚɥɢɡɨɜɚɧɵ ɤɚɤ ɩɪɢ ɧɚɥɢɱɢɢɪɟɚɥɶɧɵɯ ɯɨɡɹɣɫɬɜɟɧɧɨ
ɮɢɧɚɧɫɨɜɵɯ ɨɩɟɪɚɰɢɣ ɩɨ ɩɪɢɨɛɪɟɬɟɧɢɸ ɬɨɜɚɪɚ ɬɚɤ ɢ ɩɪɢ ɢɯ
ɢɦɢɬɚɰɢɢ
ɉɭɬɟɦ ɦɚɧɢɩɭɥɹɰɢɣ ɫ ɰɟɧɚɦɢ ɛɨɥɶɲɚɹ ɱɚɫɬɶ ɧɚɥɨɝɨɜɨɣ
ɧɚɝɪɭɡɤɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɦɨɠɟɬ ɛɵɬɶ ɩɟɪɟɧɟɫɟɧɚ ɧɚ ɥɢɰ ɧɟ
ɢɫɩɨɥɧɹɸɳɢɯɧɚɥɨɝɨɜɵɟɨɛɹɡɚɬɟɥɶɫɬɜɚ
Ɉɬɥɢɱɢɬɟɥɶɧɵɦɢɨɫɨɛɟɧɧɨɫɬɹɦɢɩɨɞɨɛɧɵɯɫɯɟɦɤɚɤɩɪɚɜɢɥɨ
ɹɜɥɹɸɬɫɹ ɧɚɥɢɱɢɟ ɰɟɩɨɱɤɢ ɝɪɚɠɞɚɧɫɤɨɩɪɚɜɨɜɵɯ ɫɞɟɥɨɤ ɦɟɠɞɭ
ɥɟɝɚɥɶɧɨɣ ɨɪɝɚɧɢɡɚɰɢɟɣ ɢ ©ɮɢɪɦɨɣɨɞɧɨɞɧɟɜɤɨɣª ɢ ɨɮɨɪɦɥɟɧɢɟ
ɞɨɤɭɦɟɧɬɨɜ ɩɨ ɬɚɤɢɦ ɫɞɟɥɤɚɦ ɱɢɫɬɨ ɮɨɪɦɚɥɶɧɨɝɨ ɯɚɪɚɤɬɟɪɚ ɩɪɢ
ɷɬɨɦɨɬɫɭɬɫɬɜɭɟɬɪɟɚɥɶɧɨɟɞɜɢɠɟɧɢɟɬɨɜɚɪɚɢɥɢɨɤɚɡɚɧɢɹɭɫɥɭɝɢ
Ⱦɥɹ ɦɢɧɢɦɢɡɚɰɢɢ ɧɚɥɨɝɨɜɨɝɨ ɛɪɟɦɟɧɢ ɲɢɪɨɤɨ ɢɫɩɨɥɶɡɭɸɬɫɹ
ɬɚɤɠɟ ɫɯɟɦɵ ©ɞɪɨɛɥɟɧɢɹª ɛɢɡɧɟɫɚ ɫ ɰɟɥɶɸɩɪɢɦɟɧɟɧɢɹ ɥɶɝɨɬɧɨɝɨ
ɫɩɟɰɢɚɥɶɧɨɝɨɪɟɠɢɦɚɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
Ʉɥɸɱɟɜɵɟ ɩɨɥɨɠɟɧɢɹ ɜɵɪɚɛɨɬɚɧɧɵɟ ɫɭɞɟɛɧɨɣ ɩɪɚɤɬɢɤɨɣ
ɩɨɫɥɟ ɩɪɢɧɹɬɢɹ ɉɨɫɬɚɧɨɜɥɟɧɢɟ ȼȺɋ ʋ ɢɦɟɸɳɢɟ
ɩɪɢɧɰɢɩɢɚɥɶɧɨɟ ɡɧɚɱɟɧɢɟ ɞɥɹ ɜɵɹɜɥɟɧɢɹ ɧɚɥɨɝɨɜɵɯ ɫɯɟɦ
ɡɚɤɥɸɱɚɸɬɫɹɜɫɥɟɞɭɸɳɟɦ
ɉɨ ɭɫɥɨɜɢɹɦ ɞɟɥɨɜɨɝɨ ɨɛɨɪɨɬɚ ɩɪɢ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɜɵɛɨɪɚ
ɤɨɧɬɪɚɝɟɧɬɚ ɫɭɛɴɟɤɬɚɦɢ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ
ɨɰɟɧɢɜɚɸɬɫɹ ɧɟ ɬɨɥɶɤɨ ɭɫɥɨɜɢɹ ɫɞɟɥɤɢ ɢ ɢɯ ɤɨɦɦɟɪɱɟɫɤɚɹ
ɩɪɢɜɥɟɤɚɬɟɥɶɧɨɫɬɶ ɧɨ ɢ ɞɟɥɨɜɚɹ ɪɟɩɭɬɚɰɢɹ ɩɥɚɬɟɠɟɫɩɨɫɨɛɧɨɫɬɶ
ɤɨɧɬɪɚɝɟɧɬɚ ɚ ɬɚɤɠɟ ɪɢɫɤ ɧɟɢɫɩɨɥɧɟɧɢɹ ɨɛɹɡɚɬɟɥɶɫɬɜ ɧɚɥɢɱɢɟ ɭ
ɤɨɧɬɪɚɝɟɧɬɚɧɟɨɛɯɨɞɢɦɵɯɪɟɫɭɪɫɨɜɢɫɨɨɬɜɟɬɫɬɜɭɸɳɟɝɨɨɩɵɬɚ
ɉɪɨɬɢɜɨɪɟɱɢɹ ɜ ɞɨɤɚɡɚɬɟɥɶɫɬɜɚɯ ɩɨɞɬɜɟɪɠɞɚɸɳɢɯ
ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ ɞɜɢɠɟɧɢɹ ɬɨɜɚɪɚ ɨɬ ɢɡɝɨɬɨɜɢɬɟɥɹ ɤ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɭ ɧɨ ɧɟ ɨɩɪɨɜɟɪɝɚɸɳɢɯ ɫɚɦ ɮɚɤɬ ɩɨɫɬɭɩɥɟɧɢɹ
ɬɨɜɚɪɚ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɭ ɪɚɜɧɨ ɤɚɤ ɢ ɮɚɤɬɵ ɧɟɢɫɩɨɥɧɟɧɢɹ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɦɢ ɭɱɚɫɬɧɢɤɚɦɢ ɫɞɟɥɨɤ ɩɨɫɬɚɜɳɢɤɚɦɢ ɩɟɪɜɨɝɨª
ɜɬɨɪɨɝɨ ɢ ɞɪɭɝɢɯ ɡɜɟɧɶɟɜ ɩɨ ɨɬɧɨɲɟɧɢɸ ɤ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɭ
ɨɛɹɡɚɧɧɨɫɬɢ ɩɨ ɭɩɥɚɬɟ ɧɚɥɨɝɨɜ ɫɚɦɢ ɩɨ ɫɟɛɟ ɧɟ ɦɨɝɭɬ ɹɜɥɹɬɶɫɹ
ɨɫɧɨɜɚɧɢɟɦ ɞɥɹ ɜɨɡɥɨɠɟɧɢɹ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ ɧɟɝɚɬɢɜɧɵɯ
ɩɨɫɥɟɞɫɬɜɢɣ ɧɚ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɜɵɫɬɭɩɢɜɲɟɝɨ ɩɨɤɭɩɚɬɟɥɟɦ
ɬɨɜɚɪɨɜ
ɋɚɦɚ ɩɨ ɫɟɛɟ ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɶ ɞɜɭɯ ɤɨɦɩɚɧɢɣ ɬɚɤɠɟ ɧɟ
ɫɜɢɞɟɬɟɥɶɫɬɜɭɟɬ ɨ ɩɨɥɭɱɟɧɢɢ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ
Ɍɚɤ ɪɚɡɝɪɚɧɢɱɟɧɢɟ ɩɪɨɢɡɜɨɞɫɬɜɟɧɧɨɣ ɢ ɫɛɵɬɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ
ɦɟɠɞɭ ɫɚɦɨɫɬɨɹɬɟɥɶɧɵɦɢ ɸɪɢɞɢɱɟɫɤɢɦɢ ɥɢɰɚɦɢ ɫɨɨɬɜɟɬɫɬɜɭɟɬ
ɯɨɡɹɣɫɬɜɟɧɧɨɣɩɪɚɤɬɢɤɟ
ɉɪɢ ɧɚɥɢɱɢɢ ɫɨɦɧɟɧɢɣ ɭ ɧɚɥɨɝɨɜɨɝɨ ɨɪɝɚɧɚ ɜ ɬɨɦ ɱɬɨ
ɩɨɥɭɱɟɧɧɚɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɧɚɥɨɝɨɜɚɹ ɜɵɝɨɞɚ ɩɪɚɜɨɦɟɪɧɚ
ɜɟɥɢɱɢɧɚ ɧɚɥɨɝɨɜɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ ɞɨɥɠɧɚ ɨɩɪɟɞɟɥɹɬɶɫɹ ɫ ɭɱɟɬɨɦ
ɪɟɚɥɶɧɨɝɨ ɯɚɪɚɤɬɟɪɚ ɫɞɟɥɤɢ ɢ ɟɟ ɞɟɣɫɬɜɢɬɟɥɶɧɨɝɨ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ
ɫɦɵɫɥɚ ɜ ɫɥɭɱɚɟ ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɹ ɜɨɡɧɢɤɚɟɬ ɬɨ ɧɚɥɨɝɨɜɨɟ
ɩɨɫɥɟɞɫɬɜɢɟ ɤɨɬɨɪɨɟ ɜɨɡɧɢɤɥɨ ɛɵ ɩɪɢ ɫɨɜɟɪɲɟɧɢɢ ɫɞɟɥɤɢ
ɨɬɜɟɱɚɸɳɟɣɷɤɨɧɨɦɢɱɟɫɤɢɦɞɟɥɨɜɵɦɰɟɥɹɦɫɬɨɪɨɧ
Ȼɪɟɦɹ ɞɨɤɚɡɵɜɚɧɢɹ ɨɛɫɬɨɹɬɟɥɶɫɬɜ ɤɨɬɨɪɵɟ ɦɨɝɭɬ
ɫɜɢɞɟɬɟɥɶɫɬɜɨɜɚɬɶ ɨ ɧɟɜɨɡɦɨɠɧɨɫɬɢ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɫɩɨɪɧɵɯ
ɨɩɟɪɚɰɢɣ ɫ ɭɱɟɬɨɦ ɜɪɟɦɟɧɢ ɦɟɫɬɚ ɧɚɯɨɠɞɟɧɢɹ ɢɦɭɳɟɫɬɜɚ ɢɥɢ
ɨɛɴɟɦɚ ɦɚɬɟɪɢɚɥɶɧɵɯ ɪɟɫɭɪɫɨɜ ɷɤɨɧɨɦɢɱɟɫɤɢ ɧɟɨɛɯɨɞɢɦɵɯ ɞɥɹ
ɩɪɨɢɡɜɨɞɫɬɜɚɬɨɜɚɪɨɜɜɵɩɨɥɧɟɧɢɹɪɚɛɨɬɢɥɢɨɤɚɡɚɧɢɹɭɫɥɭɝɥɟɠɢɬ
ɧɚɧɚɥɨɝɨɜɨɦɨɪɝɚɧɟ
Ɉɫɧɨɜɧɚɹ ɞɨɥɹɩɪɚɜɨɧɚɪɭɲɟɧɢɣ ɜɵɹɜɥɹɟɬɫɹ ɜ ɯɨɞɟ ɜɵɟɡɞɧɵɯ
ɧɚɥɨɝɨɜɵɯ ɩɪɨɜɟɪɨɤ ɇɚɥɨɝɨɜɚɹ ɫɥɭɠɛɚ ɨɛɨɛɳɢɥɚ ɨɫɧɨɜɧɵɟ
ɫɩɨɫɨɛɵ ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɜ ɩɨ ɜɫɟɦ ɜɢɞɚɦ ɧɚɥɨɝɨɜ ɜɵɹɜɥɹɟɦɵɟ ɜ
ɯɨɞɟɜɵɟɡɞɧɵɯɩɪɨɜɟɪɨɤ
Ʉɚɤ ɢɡɜɟɫɬɧɨ ɧɚɢɛɨɥɶɲɢɟ ɫɭɦɦɵ ɞɨɧɚɱɢɫɥɟɧɢɣ ɩɪɢɧɨɫɹɬ
ɤɪɭɩɧɵɟ ɧɚɥɨɝɢ ± ɧɚɥɨɝ ɧɚ ɩɪɢɛɵɥɶ ɢ ɇȾɋ Ɍɚɤ ɜ ɝɨɞɭ ɩɨ
ɪɟɡɭɥɶɬɚɬɚɦ ɤɨɧɬɪɨɥɶɧɨɣ ɪɚɛɨɬɵ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ
ɞɨɩɨɥɧɢɬɟɥɶɧɨ ɧɚɱɢɫɥɟɧɨ ɜ ɛɸɞɠɟɬ ɦɥɪɞ ɪɭɛɥɟɣ ɱɬɨ ɧɚ
ɦɥɪɞ ɪɭɛɥɟɣɢɥɢ ɧɚ ɛɨɥɶɲɟɱɟɦ ɜ ɝɨɞɭ ɜɬɨɦ
ɱɢɫɥɟ ɩɨ ɜɵɟɡɞɧɵɦ ɧɚɥɨɝɨɜɵɦ ɩɪɨɜɟɪɤɚɦ ɦɥɪɞ ɪɭɛ ɢɥɢ
ɧɚɛɨɥɶɲɟɱɟɦɜɝɨɞɭ
ɂɡ ɨɛɳɟɣ ɫɭɦɦɵ ɞɨɧɚɱɢɫɥɟɧɧɵɯ ɩɥɚɬɟɠɟɣ ɩɨ ɪɟɡɭɥɶɬɚɬɚɦ
ɧɚɥɨɝɨɜɵɯɩɪɨɜɟɪɨɤɨɫɧɨɜɧɵɟ ɞɨɧɚɱɢɫɥɟɧɢɹɩɪɨɢɡɜɟɞɟɧɵ ɩɨɇȾɋ
±ɦɥɪɞɪɭɛɥɟɣɧɚɥɨɝɭɧɚɩɪɢɛɵɥɶɨɪɝɚɧɢɡɚɰɢɣ
ɦɥɪɞɪɭɛɥɟɣ
ɋɦ ɩɨɞɪɨɛɧɨ ɏɚɪɚɤɬɟɪɧɵɟ ɧɚɪɭɲɟɧɢɹ 85/
KWWSVZZZQDORJUXUQWD[DWLRQUHIHUHQFHBZRUNUHJODPHQWBYQS ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ɋɚɫɫɱɢɬɚɧɨ ɩɨ ɞɚɧɧɵɦ ɨɮɢɰɢɚɥɶɧɨɣ ɨɬɱɟɬɧɨɫɬɢ Ɏɇɋ ɨɬɱɟɬɵ ɩɨ ɮɨɪɦɟ ɇɄ ɡɚ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɣ ɝɨɞ 85/ KWWSVGRFYLHZHU\DQGH[UXYLHZɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ʉ ɲɢɪɨɤɨ ɩɪɢɦɟɧɹɟɦɵɦ ɫɩɨɫɨɛɚɦ ɭɯɨɞɚ ɨɬ ɷɬɢɯ ɧɚɥɨɝɨɜ
ɨɬɧɨɫɹɬɫɹɡɚɧɢɠɟɧɢɟɧɚɥɨɝɨɜɨɣɛɚɡɵɩɭɬɟɦɧɟɩɨɥɧɨɝɨɨɬɪɚɠɟɧɢɹɜ
ɭɱɟɬɟɞɨɯɨɞɨɜɨɬɪɟɚɥɢɡɚɰɢɢɧɟɨɛɨɫɧɨɜɚɧɧɨɟɡɚɜɵɲɟɧɢɟɪɚɫɯɨɞɨɜ
ɩɨ ɧɚɥɨɝɭ ɧɚ ɩɪɢɛɵɥɶ ɚ ɬɚɤɠɟ ɜɤɥɸɱɟɧɢɟ ɜ ɫɨɫɬɚɜ ɧɚɥɨɝɨɜɵɯ
ɜɵɱɟɬɨɜ ɫɭɦɦ ɇȾɋ ɩɨ ɮɢɤɬɢɜɧɵɦ ɫɞɟɥɤɚɦ Ɉɫɧɨɜɧɵɟ ɫɩɨɫɨɛɵ
ɭɯɨɞɚɨɬɧɚɥɨɝɚɧɚɩɪɢɛɵɥɶɢɇȾɋɩɪɟɞɫɬɚɜɥɟɧɵɜɩɪɢɥɨɠɟɧɢɢʋ
ȼɵɹɜɥɟɧɢɟ ɫɥɭɱɚɟɜ ɧɟɩɪɚɜɨɦɟɪɧɨɝɨ ɩɨɥɭɱɟɧɢɹ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɧɚɥɨɝɨɜɵɯ ɥɶɝɨɬ ɢ ɜɵɱɟɬɨɜ ɜ ɫɜɹɡɢ ɫ
ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɮɢɤɬɢɜɧɵɯ ɫɞɟɥɨɤ ɜ ɬɨɦ ɱɢɫɥɟ ɩɨ
ɜɡɚɢɦɨɨɬɧɨɲɟɧɢɹɦɫ©ɮɢɪɦɚɦɢɨɞɧɨɞɧɟɜɤɚɦɢªɢɜɫɨɜɪɟɦɟɧɧɵɯ
ɭɫɥɨɜɢɹɯ ɹɜɥɹɟɬɫɹ ɨɞɧɢɦ ɢɡ ɚɤɬɭɚɥɶɧɵɯ ɧɚɩɪɚɜɥɟɧɢɣ ɧɚɥɨɝɨɜɨɝɨ
ɤɨɧɬɪɨɥɹ
ɋɯɟɦɵ ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɜ ɦɨɝɭɬ ɛɵɬɶ ɫɜɹɡɚɧɵ ɬɚɤɠɟ ɫ
ɩɪɢɜɥɟɱɟɧɢɟɦ ɩɨɫɪɟɞɧɢɤɨɜ ɤɨɬɨɪɵɟ ɧɟ ɹɜɥɹɹɫɶ ɮɢɪɦɚɦɢ
ɨɞɧɨɞɧɟɜɤɚɦɢɬɟɦɧɟɦɟɧɟɟɪɟɚɥɶɧɨɧɟɩɨɫɬɚɜɥɹɸɬɬɨɜɚɪɨɜɪɚɛɨɬ
ɭɫɥɭɝ Ⱦɥɹ ɜɵɹɜɥɟɧɢɹ ɬɚɤɢɯ ɫɩɨɫɨɛɨɜ ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɜ ɤɚɤ
ɩɨɫɪɟɞɧɢɱɟɫɬɜɨ ɫ ɰɟɥɶɸ ɩɟɪɟɜɨɞɚ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɜ ɮɢɪɦɵ
ɨɞɧɨɞɧɟɜɤɢɞɪɨɛɥɟɧɢɟɛɢɡɧɟɫɚɫɰɟɥɶɸɩɪɢɦɟɧɟɧɢɹɫɩɟɰɪɟɠɢɦɨɜ
ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɲɢɪɨɤɨ ɢɫɩɨɥɶɡɭɸɬ ɤɪɢɬɟɪɢɢ ɪɢɫɤɨɜ
ɭɫɬɚɧɨɜɥɟɧɧɵɟɄɨɧɰɟɩɰɢɟɣɩɥɚɧɢɪɨɜɚɧɢɹɧɚɥɨɝɨɜɵɯɩɪɨɜɟɪɨɤ
ɍɯɨɞ ɨɬ ɧɚɥɨɝɨɜ ɩɭɬɟɦ ɮɨɪɦɚɥɶɧɨɝɨ ɪɚɡɞɟɥɟɧɢɹ ɞɪɨɛɥɟɧɢɹ
ɛɢɡɧɟɫɚ ɩɪɨɢɫɯɨɞɢɬ ɜ ɪɟɡɭɥɶɬɚɬɟ ɩɪɨɜɟɞɟɧɢɹ ɪɟɝɢɫɬɪɚɰɢɢ ɥɢɛɨ
ɪɟɨɪɝɚɧɢɡɚɰɢɢɤɨɦɩɚɧɢɢ ɢɢɫɤɭɫɫɬɜɟɧɧɨɝɨɪɚɫɩɪɟɞɟɥɟɧɢɹɜɵɪɭɱɤɢ
ɨɬ ɨɫɭɳɟɫɬɜɥɹɟɦɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɧɚ ɩɨɞɤɨɧɬɪɨɥɶɧɵɯ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɵɯ ɥɢɰ ɉɪɢɦɟɪɨɦ ɬɚɤɨɝɨ ɞɪɨɛɥɟɧɢɹ ɹɜɥɹɟɬɫɹ
ɫɨɡɞɚɧɢɟ ɧɚ ɛɭɦɚɝɟ ɨɪɝɚɧɢɡɚɰɢɢ ɤɨɬɨɪɚɹ ɭ ɨɫɧɨɜɧɨɣ ɤɨɦɩɚɧɢɢ
ɩɨɤɭɩɚɟɬɫɦɢɧɢɦɚɥɶɧɨɣɧɚɰɟɧɤɨɣɬɨɜɚɪɫɇȾɋɢɡɚɬɟɦɩɪɨɞɚɟɬɟɝɨ
ɛɟɡɇȾɋ
ȿɳɟ ɜ ɩɪɟɞɫɬɚɜɥɟɧɧɨɦ Ɏɇɋ ɨɛɡɨɪɟ ɫɭɞɟɛɧɨɣ ɩɪɚɤɬɢɤɢ ɡɚ
ɝɝ ɩɨ ɜɨɩɪɨɫɚɦ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ
ɫɯɟɦ ɭɯɨɞɚ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɩɪɢ ɩɪɢɦɟɧɟɧɢɢ ɫɩɟɰɢɚɥɶɧɵɯ
ɪɟɠɢɦɨɜ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɨɬɦɟɱɚɥɨɫɶ ɱɬɨ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ
ɧɟɪɟɞɤɨ ɢɫɩɨɥɶɡɭɸɬɫɹ ɫɥɟɞɭɸɳɢɟ ɢɧɫɬɪɭɦɟɧɬɵ ɧɟɩɪɚɜɨɦɟɪɧɨɣ
ɦɢɧɢɦɢɡɚɰɢɢɧɚɥɨɝɨɜɨɝɨɛɪɟɦɟɧɢ
ɨɫɭɳɟɫɬɜɥɟɧɢɟ ɨɩɬɨɜɨɣ ɬɨɪɝɨɜɥɢ ɩɨɞ ɜɢɞɨɦ ɪɨɡɧɢɱɧɨɣ ɫ
ɰɟɥɶɸ ɮɨɪɦɚɥɶɧɨɝɨ ɫɨɛɥɸɞɟɧɢɹ ɭɫɥɨɜɢɣ ɞɥɹ ɩɪɢɦɟɧɟɧɢɹ
ɫɩɟɰɢɚɥɶɧɨɝɨɪɟɠɢɦɚɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɢɫɩɨɥɶɡɨɜɚɧɢɟ ©ɫɯɟɦª ɫ ɫɨɡɞɚɧɢɟɦ ɨɪɝɚɧɢɡɚɰɢɣ
ɩɪɢɦɟɧɹɸɳɢɯɫɩɟɰɢɚɥɶɧɵɟɪɟɠɢɦɵɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ©ɞɪɨɛɥɟɧɢɟ
ɛɢɡɧɟɫɚª
ɢɫɩɨɥɶɡɨɜɚɧɢɟ ɢɧɫɬɪɭɦɟɧɬɚ ©ɞɪɨɛɥɟɧɢɟ ɛɢɡɧɟɫɚª ɫ ɰɟɥɶɸ
ɡɚɧɢɠɟɧɢɹɩɨɤɚɡɚɬɟɥɹɪɚɡɦɟɪɚɬɨɪɝɨɜɨɣɩɥɨɳɚɞɢ
ɫɯɟɦɵɤɚɫɚɸɳɢɟɫɹɨɮɨɪɦɥɟɧɢɹɬɪɭɞɨɜɵɯɨɬɧɨɲɟɧɢɣ
ɗɬɢ ɫɯɟɦɵ ɚɤɬɭɚɥɶɧɵ ɢ ɫɟɝɨɞɧɹ Ⱦɥɹ ɜɵɹɜɥɟɧɢɹ ɫɯɟɦ
ɞɪɨɛɥɟɧɢɹ ɛɢɡɧɟɫɚ ɤɥɸɱɟɜɨɟ ɡɧɚɱɟɧɢɟ ɢɦɟɟɬ ɩɪɚɜɢɥɶɧɨɟ
ɨɩɪɟɞɟɥɟɧɢɟ ɞɟɣɫɬɜɢɬɟɥɶɧɨɝɨ ɪɚɡɦɟɪɚ ɢ ɫɬɪɭɤɬɭɪɵ ɧɚɥɨɝɨɜɵɯ
ɨɛɹɡɚɬɟɥɶɫɬɜ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɫ ɭɱɟɬɨɦ ɧɟ ɬɨɥɶɤɨ ɩɨɥɭɱɟɧɧɵɯ
ɭɱɚɫɬɧɢɤɚɦɢɫɯɟɦɵɞɨɯɨɞɨɜɧɨɢɩɨɧɟɫɟɧɧɵɯɢɦɢɪɚɫɯɨɞɨɜ
ɋɯɟɦɵ ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɜ ɦɨɝɭɬ ɛɵɬɶ ɜɵɹɜɥɟɧɵ ɧɚ ɨɫɧɨɜɟ
ɤɨɧɬɪɨɥɶɧɵɯ ɫɨɨɬɧɨɲɟɧɢɣ ɧɚɥɨɝɨɜɵɯ ɞɟɤɥɚɪɚɰɢɣ ɞɚɥɟɟ Ʉɋ
Ɍɚɤ Ʉɋ ɢɫɩɨɥɶɡɭɸɬɫɹ ɩɪɢ ɚɜɬɨɦɚɬɢɡɢɪɨɜɚɧɧɨɣ ɩɪɨɜɟɪɤɟ
ɩɪɚɜɢɥɶɧɨɫɬɢ ɡɚɩɨɥɧɟɧɢɹ ɞɟɤɥɚɪɚɰɢɢ ɩɨ ɇȾɋ ɇɚɩɪɢɦɟɪ
ɧɟɫɨɨɬɜɟɬɫɬɜɢɟɤɨɧɬɪɨɥɶɧɵɯɫɨɨɬɧɨɲɟɧɢɣɦɨɠɟɬɫɬɚɬɶɨɫɧɨɜɚɧɢɟɦ
ɞɥɹɭɝɥɭɛɥɟɧɧɨɣɧɚɥɨɝɨɜɨɣɩɪɨɜɟɪɤɢɢɨɬɤɚɡɚɜɜɨɡɦɟɳɟɧɢɢɇȾɋ
Ⱦɥɹ ɚɜɬɨɦɚɬɢɡɚɰɢɢ ɢ ɫɢɫɬɟɦɚɬɢɡɚɰɢɢ ɩɪɨɰɟɫɫɨɜ ɫɛɨɪɚ
ɧɚɤɨɩɥɟɧɢɹ ɯɪɚɧɟɧɢɹ ɢ ɨɛɪɚɛɨɬɤɢ ɨɩɪɟɞɟɥɟɧɧɵɯ ɫɜɟɞɟɧɢɣ ɨɛ
ɨɪɝɚɧɢɡɚɰɢɹɯɩɨɥɭɱɚɟɦɵɯɧɚɥɨɝɨɜɵɦɢɨɪɝɚɧɚɦɢɡɚɤɨɧɧɵɦɩɭɬɟɦɜ
ɯɨɞɟ ɜɵɩɨɥɧɟɧɢɹ ɫɜɨɢɯ ɮɭɧɤɰɢɣ ɫɨɡɞɚɧ ɢɧɮɨɪɦɚɰɢɨɧɧɵɣ ɪɟɫɭɪɫ
©Ɋɢɫɤɢªɤɨɬɨɪɵɣɹɜɥɹɟɬɫɹɜɧɭɬɪɟɧɧɢɦɢɧɮɨɪɦɚɰɢɨɧɧɵɦɪɟɫɭɪɫɨɦ
Ɏɇɋ Ɋɨɫɫɢɢ ȼ ɞɚɧɧɨɦ ɫɟɪɜɢɫɟ ɱɢɫɥɹɬɫɹ ɨɪɝɚɧɢɡɚɰɢɢ ɢɦɟɸɳɢɟ
ɩɨɬɟɧɰɢɚɥɶɧɵɣɪɢɫɤɧɟɭɩɥɚɬɵɧɚɥɨɝɨɜ
ȼɟɞɟɧɢɟ ɪɟɫɭɪɫɚ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɧɚ ɨɫɧɨɜɚɧɢɢ ɉɪɢɤɚɡɚ Ɏɇɋ
ɨɬ ʋ ɆɆȼɞɫɩ# ©Ɉɛ ɭɬɜɟɪɠɞɟɧɢɢ
Ɇɟɬɨɞɢɱɟɫɤɢɯ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ ɜɟɞɟɧɢɸ ɢɧɮɨɪɦɚɰɢɨɧɧɨɝɨ
ɪɟɫɭɪɫɚ©Ɋɢɫɤɢª
Ʉɚɤ ɛɵɥɨ ɩɨɤɚɡɚɧɨ ɜɵɲɟ ɫɬɚɬɶɹ ɇɄ ɊɎ ɧɚɩɪɚɜɥɟɧɚ ɧɚ
ɩɪɟɞɨɬɜɪɚɳɟɧɢɟ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ©ɚɝɪɟɫɫɢɜɧɵɯª ɦɟɯɚɧɢɡɦɨɜ
ɧɚɥɨɝɨɜɨɣ ɨɩɬɢɦɢɡɚɰɢɢ Ɍɟɩɟɪɶ ɢɧɫɩɟɤɬɨɪɵ ɧɟ ɦɨɝɭɬ ɨɬɤɚɡɚɬɶ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɭ ɜ ɜɵɱɟɬɟ ɇȾɋ ɢɥɢ ɜ ɭɱɟɬɟ ɬɟɯ ɢɥɢ ɢɧɵɯ
ɪɚɫɯɨɞɨɜ ɞɥɹ ɰɟɥɟɣ ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ ɫɫɵɥɚɹɫɶ ɧɚ ɬɨ ɱɬɨ
ɤɨɦɩɚɧɢɹ ɧɟ ɩɪɨɹɜɢɥɚ ɞɨɥɠɧɨɣ ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɢ ɩɪɢ ɜɵɛɨɪɟ
ɤɨɧɬɪɚɝɟɧɬɚ ɨɧɢ ɞɨɥɠɧɵ ɤɜɚɥɢɮɢɰɢɪɨɜɚɬɶ ɜɵɹɜɥɟɧɧɵɟ
ɨɛɫɬɨɹɬɟɥɶɫɬɜɚɬɨɥɶɤɨɫɨɫɫɵɥɤɨɣɧɚɤɨɧɤɪɟɬɧɵɣɩɭɧɤɬɫɬɚɬɶɢ
ɇɄɊɎ
Ɍɚɤ ɫɨɝɥɚɫɧɨ ɩɩ ɩ ɫɬ ɇɄ ɊɎ ɧɟɥɶɡɹ ɭɦɟɧɶɲɢɬɶ
ɧɚɥɨɝɨɜɭɸɛɚɡɭɧɚɥɨɝɤɭɩɥɚɬɟɜɬɨɦɫɥɭɱɚɟɟɫɥɢɥɢɰɨɫɤɨɬɨɪɵɦ
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