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Файл:Современные тенденции в развитии налогового контроля. Монография
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ɡɚɤɥɸɱɟɧ ɞɨɝɨɜɨɪ ɩɨɫɬɚɜɳɢɤ ɧɟ ɦɨɝɥɨ ɢɫɩɨɥɧɢɬɶ ɨɛɹɡɚɬɟɥɶɫɬɜɨ
ɩɨ ɞɨɝɨɜɨɪɭ ɂɫɤɥɸɱɟɧɢɟ ɫɨɫɬɚɜɥɹɸɬ ɫɥɭɱɚɢ ɤɨɝɞɚ ɨɛɹɡɚɬɟɥɶɫɬɜɨ
ɩɨ ɫɞɟɥɤɟ ɛɵɥɨ ɩɟɪɟɞɚɧɨ ɬɪɟɬɶɟɦɭ ɥɢɰɭ ɜ ɫɢɥɭ ɡɚɤɨɧɚ ɢɥɢ
ɞɨɝɨɜɨɪɚɢɷɬɨɥɢɰɨɟɝɨɢɫɩɨɥɧɢɥɨ
ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɱɬɨ ɫ ɝɨɞɚ ɧɚɥɨɝɨɜɚɹ ɫɥɭɠɛɚ
ɮɚɤɬɢɱɟɫɤɢ ɪɚɫɫɦɚɬɪɢɜɚɟɬ ɩɪɨɜɨɞɢɦɵɟ ɧɚɥɨɝɨɜɵɦɢ ɨɪɝɚɧɚɦɢ
ɦɟɪɨɩɪɢɹɬɢɹ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɤɚɤ ɨɞɢɧ ɢɡ ɫɬɪɭɤɬɭɪɧɵɯ
ɷɥɟɦɟɧɬɨɜ ɞɥɹ ɩɪɢɜɥɟɱɟɧɢɹ ɥɢɰ ɧɟ ɬɨɥɶɤɨ ɤ ɧɚɥɨɝɨɜɨɣ ɧɨ ɢ ɤ
ɭɝɨɥɨɜɧɨɣɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ
Ɇɟɬɨɞɢɤɢɞɥɹɞɨɤɚɡɵɜɚɧɢɹɮɚɤɬɨɜɭɦɵɲɥɟɧɧɨɣɧɟɭɩɥɚɬɵɢɥɢ
ɧɟɩɨɥɧɨɣ ɭɩɥɚɬɵ ɫɭɦɦ ɧɚɥɨɝɚ ɫɛɨɪɚ ɫɬɪɚɯɨɜɨɝɨ ɜɡɧɨɫɚɫ ɰɟɥɶɸ
ɩɪɢɜɥɟɱɟɧɢɹɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɤ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ ɫɨɝɥɚɫɧɨ ɩ
ɫɬ ɇɄ ɊɎ ɩɪɟɞɭɫɦɚɬɪɢɜɚɸɳɟɦɭ ɲɬɪɚɮ ɜ ɪɚɡɦɟɪɟ ɨɬ
ɧɟɭɩɥɚɱɟɧɧɨɣ ɫɭɦɦɵ ɛɵɥɢ ɪɚɡɪɚɛɨɬɚɧɵ ɧɚɥɨɝɨɜɨɣ ɫɥɭɠɛɨɣ
ɫɨɜɦɟɫɬɧɨ ɫɨ ɋɥɟɞɫɬɜɟɧɧɵɦ Ʉɨɦɢɬɟɬɨɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɜ
ɩɢɫɶɦɟ Ɏɇɋ Ɋɨɫɫɢɢ ɨɬ 1 ȿȾ# ɞɚɥɟɟ
Ɇɟɬɨɞɢɱɟɫɤɢɟɪɟɤɨɦɟɧɞɚɰɢɢɨɬ
Ɉɫɨɛɨɟ ɜɧɢɦɚɧɢɟ ɜ ɷɬɨɦ ɞɨɤɭɦɟɧɬɟ ɭɞɟɥɟɧɨ ɞɨɤɚɡɚɬɟɥɶɫɬɜɚɦ
ɭɦɵɫɥɚ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɢ ɩɪɟɞɫɬɚɜɥɟɧ ɚɥɝɨɪɢɬɦ ɞɨɤɚɡɵɜɚɧɢɹ
ɭɦɵɫɥɚ
Ɉɛ ɭɦɵɫɥɟ ɦɨɝɭɬ ɫɜɢɞɟɬɟɥɶɫɬɜɨɜɚɬɶ ɬɚɤɢɟ ɨɛɫɬɨɹɬɟɥɶɫɬɜɚ
ɤɚɤ
ɫɨɝɥɚɫɨɜɚɧɧɨɫɬɶɞɟɣɫɬɜɢɣɝɪɭɩɩɵɥɢɰ
ɸɪɢɞɢɱɟɫɤɚɹ ɢɥɢ ɮɚɤɬɢɱɟɫɤɚɹ ɩɨɞɤɨɧɬɪɨɥɶɧɨɫɬɶ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɭɮɢɪɦɨɞɧɨɞɧɟɜɨɤ
ɨɬɫɭɬɫɬɜɢɹɪɟɝɢɫɬɪɚɰɢɢɤɨɧɬɪɚɝɟɧɬɚɜȿȽɊɘɅ
ɮɚɤɬɵ ɢɦɢɬɚɰɢɢ ɯɨɡɹɣɫɬɜɟɧɧɵɯ ɫɜɹɡɟɣ ɫ ɮɢɪɦɚɦɢ
ɨɞɧɨɞɧɟɜɤɚɦɢ
ɫɥɨɠɧɵɣɢɡɚɩɭɬɚɧɧɵɣɩɨɜɬɨɪɹɸɳɢɣɫɹɯɚɪɚɤɬɟɪɞɟɣɫɬɜɢɣ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɜ ɪɚɦɤɚɯ ɧɚɥɨɝɨɜɨɣ ɫɯɟɦɵ ɢɫɤɥɸɱɚɸɳɢɣ ɢɯ
ɫɨɜɟɪɲɟɧɢɟ ɜ ɪɚɦɤɚɯ ɨɛɵɱɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɢɥɢ ɩɨ
ɧɟɨɫɬɨɪɨɠɧɨɫɬɢ
Ɉ ɧɚɩɪɚɜɥɟɧɢɢ ɦɟɬɨɞɢɱɟɫɤɢɯ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ ɭɫɬɚɧɨɜɥɟɧɢɸ ɜ ɯɨɞɟ ɧɚɥɨɝɨɜɵɯ ɢ
ɩɪɨɰɟɫɫɭɚɥɶɧɵɯ ɩɪɨɜɟɪɨɤ ɨɛɫɬɨɹɬɟɥɶɫɬɜ ɫɜɢɞɟɬɟɥɶɫɬɜɭɸɳɢɯ ɨɛ ɭɦɵɫɥɟ ɜ ɞɟɣɫɬɜɢɹɯ
ɞɨɥɠɧɨɫɬɧɵɯ ɥɢɰ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɧɚɩɪɚɜɥɟɧɧɨɦ ɧɚ ɧɟɭɩɥɚɬɭ ɧɚɥɨɝɨɜ ɫɛɨɪɨɜª
ɜɦɟɫɬɟ ɫ ©Ɇɟɬɨɞɢɱɟɫɤɢɦɢ ɪɟɤɨɦɟɧɞɚɰɢɹɦɢ Ɉɛ ɢɫɫɥɟɞɨɜɚɧɢɢ ɢ ɞɨɤɚɡɵɜɚɧɢɢ ɮɚɤɬɨɜ
ɭɦɵɲɥɟɧɧɨɣɧɟɭɩɥɚɬɵɢɥɢɧɟɩɨɥɧɨɣɭɩɥɚɬɵɫɭɦɦɧɚɥɨɝɚɫɛɨɪɚªɭɬɜɋɄɊɨɫɫɢɢɎɇɋ
ɊɨɫɫɢɢɉɢɫɶɦɨɎɇɋɊɨɫɫɢɢɨɬ1ȿȾ#Ɉɮɢɰɢɚɥɶɧɵɟɞɨɤɭɦɟɧɬɵ
1ɟɠɟɧɟɞɟɥɶɧɨɟɩɪɢɥɨɠɟɧɢɟɤɝɚɡɟɬɟ©ɍɱɟɬɧɚɥɨɝɢɩɪɚɜɨª
ɩɪɹɦɵɟ ɭɥɢɤɢ ɩɪɨɬɢɜɨɩɪɚɜɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɧɚɩɪɢɦɟɪ
ɧɚɥɢɱɢɟ ©ɱɟɪɧɨɣ ɛɭɯɝɚɥɬɟɪɢɢª ɨɛɧɚɪɭɠɟɧɢɟ ɩɟɱɚɬɟɣ ɢ
ɞɨɤɭɦɟɧɬɚɰɢɢ ɮɢɪɦɨɞɧɨɞɧɟɜɨɤ ɧɚ ɬɟɪɪɢɬɨɪɢɢ ɜ ɩɨɦɟɳɟɧɢɢ
ɩɪɨɜɟɪɹɟɦɨɝɨɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɮɚɤɬɵɨɛɧɚɥɢɱɢɜɚɧɢɹɞɟɧɟɠɧɵɯ
ɫɪɟɞɫɬɜ ɜɦɟɫɬɟ ɫ ɭɫɬɚɧɨɜɥɟɧɧɵɦɢ ɮɚɤɬɚɦɢ ɢɯ ɪɚɫɯɨɞɨɜɚɧɢɹ ɧɚ ɬɟ
ɢɥɢɢɧɵɟɧɭɠɞɵɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɨɪɝɚɧɢɡɚɰɢɢɟɟɞɨɥɠɧɨɫɬɧɵɯ
ɥɢɰɢɭɱɪɟɞɢɬɟɥɟɣɭɱɚɫɬɧɢɤɨɜ
ɩɨɩɵɬɤɢɫɨɤɪɵɬɢɹɢɥɢɭɧɢɱɬɨɠɟɧɢɹɞɨɤɭɦɟɧɬɚɰɢɢ
ɨɫɜɟɞɨɦɥɟɧɧɨɫɬɶ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɨ ɬɚɤɢɯ
ɨɛɫɬɨɹɬɟɥɶɫɬɜɚɯ ɩɪɚɜɨɧɚɪɭɲɟɧɢɹ ɤɨɬɨɪɵɟ ɦɨɝɭɬ ɛɵɬɶ ɢɡɜɟɫɬɧɵ
ɬɨɥɶɤɨɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨɦɭɢɫɩɨɥɧɢɬɟɥɸ
ɉɪɢ ɷɬɨɦ ɭɦɵɫɟɥ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɧɚ ɫɨɜɟɪɲɟɧɢɟ
ɩɪɚɜɨɧɚɪɭɲɟɧɢɹ ɞɨɥɠɟɧ ɞɨɤɚɡɵɜɚɬɶɫɹ ɩɭɬɟɦ ɜɵɹɜɥɟɧɢɹ
ɫɨɜɨɤɭɩɧɨɫɬɢɨɛɫɬɨɹɬɟɥɶɫɬɜ
Ɉɛɫɬɨɹɬɟɥɶɫɬɜɚ ɢ ɭɫɥɨɜɢɹ ɫɜɢɞɟɬɟɥɶɫɬɜɭɸɳɢɟ ɨɛ
ɭɦɵɲɥɟɧɧɨɣ ɧɟɭɩɥɚɬɟ ɧɚɥɨɝɨɜ ɫɛɨɪɨɜ ɫɬɪɚɯɨɜɵɯ ɜɡɧɨɫɨɜ
ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɞɨɥɠɧɵ ɞɨɤɚɡɵɜɚɬɶ ɩɪɢ ɨɫɭɳɟɫɬɜɥɟɧɢɢ
ɧɚɥɨɝɨɜɨɝɨɤɨɧɬɪɨɥɹ
ɉɪɢ ɷɬɨɦ ɫɬɚɬɶɹ ɇɄ ɊɎ ɧɟ ɫɨɞɟɪɠɢɬ ɩɨɥɨɠɟɧɢɣ ɨ
ɪɚɫɲɢɪɟɧɢɢ ɩɨɥɧɨɦɨɱɢɣ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɩɨ ɫɛɨɪɭ
ɞɨɤɚɡɚɬɟɥɶɫɬɜɟɧɧɨɣ ɛɚɡɵ ɗɬɨɬ ɫɛɨɪ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɜ ɯɨɞɟ
ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯ ɝɥɚɜɨɣ ;,9 ɇɄ ɊɎ ɦɟɪɨɩɪɢɹɬɢɣ ɬɚɤɢɯ ɤɚɤ
ɩɨɥɭɱɟɧɢɟ ɩɨɹɫɧɟɧɢɣ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɨɫɦɨɬɪ ɬɟɪɪɢɬɨɪɢɣ ɢ
ɩɨɦɟɳɟɧɢɣ ɢɧɜɟɧɬɚɪɢɡɚɰɢɹ ɢɦɭɳɟɫɬɜɚ ɞɨɩɪɨɫ ɫɜɢɞɟɬɟɥɟɣ
ɢɫɬɪɟɛɨɜɚɧɢɟ ɞɨɤɭɦɟɧɬɨɜ ɢɧɮɨɪɦɚɰɢɢ ɜɵɟɦɤɚ ɞɨɤɭɦɟɧɬɨɜ ɢ
ɩɪɟɞɦɟɬɨɜɧɚɩɪɚɜɥɟɧɢɟɡɚɩɪɨɫɨɜɜɛɚɧɤ
ȼɫɜɨɸɨɱɟɪɟɞɶɫɨɬɪɭɞɧɢɤɢɫɥɟɞɫɬɜɟɧɧɵɯɨɪɝɚɧɨɜɜɩɪɟɞɟɥɚɯ
ɫɜɨɢɯ ɩɨɥɧɨɦɨɱɢɣ ɞɨɥɠɧɵ ɩɪɨɜɨɞɢɬɶ ɩɪɨɜɟɪɨɱɧɵɟ ɫɥɟɞɫɬɜɟɧɧɵɟ
ɢ ɢɧɵɟ ɩɪɨɰɟɫɫɭɚɥɶɧɵɟ ɞɟɣɫɬɜɢɹ ɧɚɩɪɚɜɥɟɧɧɵɟ ɧɚ ɡɚɤɪɟɩɥɟɧɢɟ
ɞɨɤɚɡɚɬɟɥɶɫɬɜɩɨɥɭɱɟɧɧɵɯɧɚɥɨɝɨɜɵɦɢɨɪɝɚɧɚɦɢ
Ɍɚɤ ɜ ɯɨɞɟ ɨɫɦɨɬɪɚ ɬɟɪɪɢɬɨɪɢɣ ɢ ɩɪɨɜɟɪɤɢ ɫɤɥɚɞɨɜ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɦɨɠɧɨ ɭɫɬɚɧɨɜɢɬɶ ɩɨɫɬɚɜɥɹɥɫɹ ɥɢ ɬɨɜɚɪ ɜ
ɪɟɚɥɶɧɨɫɬɢɢɥɢɩɨɫɬɚɜɤɚɛɵɥɚɬɨɥɶɤɨɧɚɛɭɦɚɝɟɚɬɚɤɠɟɩɪɨɜɟɪɢɬɶ
ɫɨɨɬɜɟɬɫɬɜɢɟɨɛɴɟɦɚɩɨɫɬɚɜɥɟɧɧɵɯɬɨɜɚɪɨɜɞɚɧɧɵɦɛɭɯɝɚɥɬɟɪɫɤɨɝɨ
ɭɱɟɬɚ ɧɚɩɪɢɦɟɪ ɜɵɹɜɢɬɶ ɫɩɢɫɚɧɢɟ ɌɆɐ ɫɨ ɫɤɥɚɞɚ ɢɥɢ ɨɬɩɭɫɤ
ɋɦɩɨɞɪɨɛɧɨɆɚɥɢɤɨɜɚɇɄɚɤɬɟɩɟɪɶɎɇɋɛɭɞɟɬɞɨɤɚɡɵɜɚɬɶɧɟɭɩɥɚɬɭɧɚɥɨɝɨɜ
Ɏɢɧɚɧɫɨɜɵɣɞɢɪɟɤɬɨɪ
ZZZYHJDVOH[UXDQDO\WLFVSXEOLFDWLRQVLWBLVBQRZBRQBWRBSURYHBWD[BHYDVLRQɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɬɨɜɚɪɨɜ ɛɟɡ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɤɚɫɫɨɜɵɯ ɨɩɟɪɚɰɢɣ ɋɨɝɥɚɫɧɨ ɩɢɫɶɦɭ
Ɏɇɋ Ɋɨɫɫɢɢ ɨɬ 1 Ⱥɋ
ɩɪɨɢɡɜɨɞɫɬɜɨ
ɨɫɦɨɬɪɚɹɜɥɹɟɬɫɹɨɛɹɡɚɬɟɥɶɧɵɦɜɫɥɟɞɭɸɳɢɯɫɥɭɱɚɹɯ
ɧɚɥɢɱɢɟ ɭ ɧɚɥɨɝɨɜɨɝɨ ɨɪɝɚɧɚ ɢɧɮɨɪɦɚɰɢɢ ɨ ɩɨɥɭɱɟɧɧɵɯ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɬɨɜɚɪɧɨɦɚɬɟɪɢɚɥɶɧɵɯ ɰɟɧɧɨɫɬɹɯ ɧɟ
ɨɬɪɚɠɟɧɧɵɯ ɜ ɛɭɯɝɚɥɬɟɪɫɤɨɦ ɭɱɟɬɟ ɚ ɬɚɤɠɟ ɧɚɥɢɱɢɟ
ɩɪɨɢɡɜɨɞɫɬɜɟɧɧɵɯɦɨɳɧɨɫɬɟɣɰɟɯɨɜ ɫɬɪɭɤɬɭɪɧɵɯɩɨɞɪɚɡɞɟɥɟɧɢɣ
ɨɫɭɳɟɫɬɜɥɹɸɳɢɯ ɜɢɞɵ ɞɟɹɬɟɥɶɧɨɫɬɢ ɧɟ ɨɬɪɚɠɟɧɧɵɟ ɜ
ɭɱɪɟɞɢɬɟɥɶɧɵɯɞɨɤɭɦɟɧɬɚɯɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɩɪɨɢɡɜɨɞɫɬɜɨ ɩɪɨɞɭɤɰɢɢ ɜɵɩɨɥɧɟɧɢɢ ɪɚɛɨɬ ɨɤɚɡɚɧɢɢ
ɭɫɥɭɝ ɜɵɪɭɱɤɚ ɨɬ ɪɟɚɥɢɡɚɰɢɢ ɤɨɬɨɪɨɣ ɧɟ ɨɬɪɚɠɟɧɚ ɜ ɭɱɟɬɟ ɢ
ɨɬɱɟɬɧɨɫɬɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɢɥɢ ɨɬɪɚɠɟɧɚ ɜ ɡɚɧɢɠɟɧɧɨɦ
ɪɚɡɦɟɪɟ
ɡɚɧɢɠɟɧɢɟ ɨɛɴɟɦɨɜ ɪɚɫɰɟɧɨɤ ɜ ɫɬɪɨɢɬɟɥɶɫɬɜɟ ɩɨ ɚɤɬɚɦ
ɜɵɩɨɥɧɟɧɧɵɯɪɚɛɨɬɢɜɞɪɭɝɢɯɚɧɚɥɨɝɢɱɧɵɯɫɥɭɱɚɹɯ
ɉɨɫɬɨɹɧɧɨ ɦɟɧɹɸɳɢɟɫɹ ɧɚɥɨɝɨɜɵɟ ɫɯɟɦɵ ɢ
ɜɵɫɨɤɨɪɢɫɤɨɜɚɧɧɵɟ ɫɮɟɪɵ ɞɟɹɬɟɥɶɧɨɫɬɢ ɩɨɫɬɨɹɧɧɨ ɧɚɯɨɞɹɬɫɹ ɜ
ɰɟɧɬɪɟɜɧɢɦɚɧɢɹɎɇɋɌɚɤɧɚ±ɝɝɧɚɥɨɝɨɜɨɣɫɥɭɠɛɨɣ
ɛɵɥɢɩɨɫɬɚɜɥɟɧɵɫɥɟɞɭɸɳɢɟɡɚɞɚɱɢ
ɩɨɜɵɫɢɬɶ ɷɮɮɟɤɬɢɜɧɨɫɬɶ ɪɚɛɨɬɵ ɩɨ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɸ
ɩɪɢɦɟɧɟɧɢɹ ɫɯɟɦ ɭɤɥɨɧɟɧɢɹ ɨɬ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɜ ɬɨɦ ɱɢɫɥɟ ɫ
ɢɫɩɨɥɶɡɨɜɚɧɢɟɦɨɮɲɨɪɧɵɯɤɨɦɩɚɧɢɣɢɮɢɪɦɨɞɧɨɞɧɟɜɨɤ
ɩɨɜɵɫɢɬɶɤɚɱɟɫɬɜɨɤɨɧɬɪɨɥɶɧɵɯɦɟɪɨɩɪɢɹɬɢɣɨɫɧɨɜɚɧɧɵɯ
ɧɚ ɩɪɨɜɟɞɟɧɢɢ ɚɧɚɥɢɬɢɱɟɫɤɢ ɩɪɨɪɚɛɨɬɚɧɧɵɯ ɬɨɱɟɱɧɵɯ ɩɪɨɜɟɪɨɤ ɜ
ɜɵɫɨɤɨɪɢɫɤɨɜɚɧɧɵɯɫɮɟɪɚɯɞɟɹɬɟɥɶɧɨɫɬɢ
ɫɨɡɞɚɬɶ ɫɢɫɬɟɦɭ ɤɨɧɬɪɨɥɹ ɡɚ ɩɪɢɦɟɧɟɧɢɟɦ ɤɨɧɬɪɨɥɶɧɨ
ɤɚɫɫɨɜɨɣ ɬɟɯɧɢɤɢ ɢ ɩɨɥɧɨɬɨɣ ɭɱɟɬɚ ɜɵɪɭɱɤɢ ɨɫɧɨɜɚɧɧɨɣ ɧɚ
ɩɟɪɟɞɚɱɟɞɚɧɧɵɯɜɚɞɪɟɫɧɚɥɨɝɨɜɵɯɨɪɝɚɧɨɜɜɷɥɟɤɬɪɨɧɧɨɦɜɢɞɟ
ɩɨɜɵɫɢɬɶ ɷɮɮɟɤɬɢɜɧɨɫɬɶɜɡɵɫɤɚɧɢɹ ɫɭɦɦ ɞɨɧɚɱɢɫɥɟɧɧɵɯ
ɩɨɪɟɡɭɥɶɬɚɬɚɦ ɧɚɥɨɝɨɜɵɯ ɩɪɨɜɟɪɨɤ ɫɩɪɢɧɹɬɢɟɦ ɜɫɟɝɨ ɤɨɦɩɥɟɤɫɚ
ɦɟɪ ɜɤɥɸɱɚɹ ɩɪɢɜɥɟɱɟɧɢɟ ɤ ɫɭɛɫɢɞɢɚɪɧɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ
ɪɭɤɨɜɨɞɢɬɟɥɟɣ ɭɱɪɟɞɢɬɟɥɟɣ ɨɪɝɚɧɢɡɚɰɢɣ ɭɤɥɨɧɹɸɳɢɯɫɹ ɨɬ
ɭɩɥɚɬɵɧɚɥɨɝɨɜɢɞɪ
Ɉ ɪɟɤɨɦɟɧɞɚɰɢɹɯ ɩɨ ɩɪɨɜɟɞɟɧɢɸ ɦɟɪɨɩɪɢɹɬɢɣ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɫɜɹɡɚɧɧɵɯ ɫ
ɧɚɥɨɝɨɜɵɦɢ ɩɪɨɜɟɪɤɚɦɢª ɩɢɫɶɦɨ Ɏɇɋ Ɋɨɫɫɢɢ ɨɬ 1 Ⱥɋ
Ɉɮɢɰɢɚɥɶɧɵɟ ɞɨɤɭɦɟɧɬɵ 1 ɟɠɟɧɟɞɟɥɶɧɨɟ ɩɪɢɥɨɠɟɧɢɟ ɤ ɝɚɡɟɬɟ
©ɍɱɟɬ ɧɚɥɨɝɢ ɩɪɚɜɨª ɧɚɱɚɥɨ ʋ ɩɪɨɞɨɥɠɟɧɢɟ ʋ
ɩɪɨɞɨɥɠɟɧɢɟ ʋ ɩɪɨɞɨɥɠɟɧɢɟ ʋ
ɨɤɨɧɱɚɧɢɟ
Ɉɫɧɨɜɧɵɟ ɬɢɩɢɱɧɵɟ ɫɯɟɦɵ ɞɨɤɚɡɚɧɧɵɟ ɧɚɥɨɝɨɜɵɦɢ
ɨɪɝɚɧɚɦɢɩɪɟɞɫɬɚɜɥɟɧɵɜɩɪɢɥɨɠɟɧɢɢ
ɋ ɝɨɞɚ ɞɚɜɥɟɧɢɟ ɧɚ ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɵɯ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜɫɬɚɥɨɜɨɡɪɚɫɬɚɬɶɉɪɢɷɬɨɦɧɚɥɨɝɨɜɵɟɨɪɝɚɧɵ
ɭɫɢɥɢɜɚɸɬ ɤɨɧɬɪɨɥɶ ɧɚɱɢɫɥɟɧɢɹ ɢ ɭɩɥɚɬɵ ɨɛɹɡɚɬɟɥɶɧɵɯ ɩɥɚɬɟɠɟɣ
ɤɚɤɩɪɟɞɩɪɢɹɬɢɹɦɢɬɚɤɢɢɧɞɢɜɢɞɭɚɥɶɧɵɦɢɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹɦɢɢ
ɮɢɡɢɱɟɫɤɢɦɢɥɢɰɚɦɢ
Ʉɚɤ ɛɵɥɨ ɨɬɦɟɱɟɧɨ ɜɵɲɟ ɜɜɟɞɟɧɧɵɟ ɜ ɞɟɣɫɬɜɭɸɳɟɟ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɩɨɩɪɚɜɤɢɧɚɱɢɧɚɹ ɫɝɨɞɚ ɛɵɥɢɧɚɰɟɥɟɧɵ ɧɚ
ɭɠɟɫɬɨɱɟɧɢɟ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ ɡɚ ɧɟɭɩɥɚɬɭ ɧɚɥɨɝɨɜ ɨɛɧɚɥɢɱɢɜɚɧɢɟ
ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɡɚ ɮɢɤɬɢɜɧɨɟ ɛɚɧɤɪɨɬɫɬɜɨ ɢ ɞɪ ɂɡɦɟɧɢɥɢɫɶ
ɭɫɥɨɜɢɹɪɚɛɨɬɵ ɫ ɧɚɥɢɱɧɵɦɢɞɟɧɟɠɧɵɦɢɫɪɟɞɫɬɜɚɦɢɩɪɚɤɬɢɱɟɫɤɢ
ɛɵɥɚɜɜɟɞɟɧɚɩɟɪɫɨɧɚɥɶɧɚɹɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɥɢɰ ɤɨɧɬɪɨɥɢɪɭɸɳɢɯ
ɛɢɡɧɟɫ
ɉɥɚɧ ɞɟɹɬɟɥɶɧɨɫɬɢ Ɏɇɋ Ɋɨɫɫɢɢ ɧɚ ɝɨɞ
ɩɪɟɞɭɫɦɚɬɪɢɜɚɥ ɜɜɨɞ ɜ ɨɩɵɬɧɭɸ ɷɤɫɩɥɭɚɬɚɰɢɸ ɩɪɨɝɪɚɦɦɧɨɝɨ
ɨɛɟɫɩɟɱɟɧɢɹɞɥɹɚɧɚɥɢɡɚɬɪɚɧɡɚɤɰɢɣɢɫɜɹɡɟɣɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ɚ ɬɚɤɠɟ ɜɵɹɜɥɟɧɢɹ ɬɢɩɨɜɵɯ ɫɯɟɦ ɭɤɥɨɧɟɧɢɹ ɨɬ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɉɪɢ ɷɬɨɦ ɬɪɭɞɧɨ ɩɟɪɟɨɰɟɧɢɬɶ ɪɨɥɶ ɩɨɫɬɨɹɧɧɨɝɨ
ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɹ ɬɟɯɧɢɱɟɫɤɨɝɨ ɩɨɬɟɧɰɢɚɥɚ ɧɚɥɨɝɨɜɨɣ ɫɥɭɠɛɵ
ɱɬɨ ɫɨɤɪɚɳɚɟɬ ɜɪɟɦɹ ɧɚ ɜɵɩɨɥɧɟɧɢɟ ɪɭɬɢɧɧɵɯ ɩɪɨɰɟɞɭɪ ɢ ɞɚɟɬ
ɜɨɡɦɨɠɧɨɫɬɶ ɧɚɥɨɝɨɜɵɦ ɢɧɫɩɟɤɬɨɪɚɦ ɫɨɫɪɟɞɨɬɨɱɢɬɶɫɹ ɧɚ
ɚɧɚɥɢɬɢɱɟɫɤɨɣɪɚɛɨɬɟ
ɐɟɧɬɪɵ ɨɛɪɚɛɨɬɤɢ ɞɚɧɧɵɯ ɐɈȾɵ ɩɨɡɜɨɥɹɸɬ Ɏɇɋ Ɋɨɫɫɢɢ
ɜɧɟɞɪɹɬɶ ɢ ɞɪɭɝɢɟ ɢɧɫɬɪɭɦɟɧɬɵ ɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɹ ɧɚɥɨɝɨɜɵɣ
ɦɨɧɢɬɨɪɢɧɝ ɫɢɫɬɟɦɚ ɤɨɧɬɪɨɥɹ ɡɚ ɩɪɢɦɟɧɟɧɢɟɦ ɤɨɧɬɪɨɥɶɧɨ
ɤɚɫɫɨɜɨɣɬɟɯɧɢɤɢȺɋɄɄɄɌɷɥɟɤɬɪɨɧɧɵɟɫɟɪɜɢɫɵɐɈȾɵɬɚɤɠɟ
ɩɨɞɞɟɪɠɢɜɚɸɬ ɪɚɛɨɬɭ ɢɧɮɨɪɦɚɰɢɨɧɧɵɯ ɫɢɫɬɟɦ Ɇɢɧɮɢɧɚ Ɏɇɋ
ɤɚɡɧɚɱɟɣɫɬɜɚɢɞɪɭɝɢɯɭɱɪɟɠɞɟɧɢɣɮɢɧɚɧɫɨɜɨɝɨɜɟɞɨɦɫɬɜɚ
ȼɫɟ ɷɬɢ ɮɚɤɬɨɪɵ ɫɩɨɫɨɛɫɬɜɭɟɬ ɫɧɢɠɟɧɢɸ ɤɨɥɢɱɟɫɬɜɚ ɢ
ɭɜɟɥɢɱɟɧɢɸɤɚɱɟɫɬɜɚɤɚɤɤɚɦɟɪɚɥɶɧɵɯɬɚɤɢɜɵɟɡɞɧɵɯɩɪɨɜɟɪɨɤ
ɌɚɤɜɫɨɨɬɜɟɬɫɬɜɢɢɫɢɡɦɟɧɟɧɢɹɦɢɜɜɟɞɟɧɧɵɦɢɎɟɞɟɪɚɥɶɧɵɦ
ɡɚɤɨɧɨɦ ɨɬ ʋ ɎɁ ɞɚɥɟɟ Ɂɚɤɨɧ ɨɬ
ɍɬɜɟɪɠɞɟɧ ɩɥɚɧ ɞɟɹɬɟɥɶɧɨɫɬɢ Ɏɇɋ Ɋɨɫɫɢɢ ɧɚ ɝɨɞ 85/
KWWSVZZZQDORJUXUQQHZVDFWLYLWLHVBIWVɞɚɬɚɨɛɪɚɳɟɧɢɹ
©Ɉ ɜɧɟɫɟɧɢɢ ɢɡɦɟɧɟɧɢɣ ɜ ɱɚɫɬɢ ɩɟɪɜɭɸ ɢ ɜɬɨɪɭɸ ɇɚɥɨɝɨɜɨɝɨ ɤɨɞɟɤɫɚ Ɋɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢª Ɏɟɞɟɪɚɥɶɧɵɣ ɡɚɤɨɧ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬ 1 ɎɁ
Ɉɮɢɰɢɚɥɶɧɵɣ ɢɧɬɟɪɧɟɬɩɨɪɬɚɥ ɩɪɚɜɨɜɨɣ ɢɧɮɨɪɦɚɰɢɢ KWWSZZZSUDYRJRYUX
ɫɪɨɤɤɚɦɟɪɚɥɶɧɨɣɩɪɨɜɟɪɤɢ ɩɨɇȾɋ ɛɵɥɫɨɤɪɚɳɟɧ ɫɬɪɟɯ ɦɟɫɹɰɟɜ
ɞɨɞɜɭɯ
©ɋ ɜɜɟɞɟɧɢɟɦ ɜ ɫɬɪɨɣ ɫɢɫɬɟɦɵ ȺɋɄ ɇȾɋ
ɚɜɬɨɦɚɬɢɡɢɪɨɜɚɧɧɚɹ ɫɢɫɬɟɦɚ ɤɨɧɬɪɨɥɹ ɡɚ ɜɨɡɦɟɳɟɧɢɟɦ ɇȾɋ
ɤɚɦɟɪɚɥɶɧɵɟ ɩɪɨɜɟɪɤɢ ɩɨ ɇȾɋ ɞɥɹ ɧɚɥɨɝɨɜɨɣ ɫɥɭɠɛɵ
ɞɪɚɦɚɬɢɱɟɫɤɢ ɭɩɪɨɫɬɢɥɢɫɶ ɇɚɥɨɝɨɜɵɟ ɢɧɫɩɟɤɬɨɪɵ ɩɪɚɤɬɢɱɟɫɤɢ ɜ
ɪɟɠɢɦɟɨɧɥɚɣɧɩɨɧɢɦɚɸɬɤɨɦɭɨɬɤɚɡɚɬɶɜɜɵɱɟɬɟɇȾɋɚɤɨɦɭɧɟɬ
ȼ ɨɫɨɛɨ ɫɥɨɠɧɵɯ ɫɥɭɱɚɹɯ ɤɨɧɟɱɧɨ ɧɟɨɛɯɨɞɢɦɨ ɩɪɨɜɨɞɢɬɶ
ɨɫɦɨɬɪɵ ɬɟɪɪɢɬɨɪɢɣ ɧɨ ɱɢɫɬɨ ɞɥɹ ɛɭɦɚɠɧɨɣ ɪɚɛɨɬɵ ɩɨ
ɫɨɫɬɚɜɥɟɧɢɸɚɤɬɚɩɪɨɜɟɪɤɢ ɞɜɭɯɦɟɫɹɰɟɜɛɨɥɟɟ ɱɟɦɞɨɫɬɚɬɨɱɧɨª
ɫɱɢɬɚɟɬ ɩɚɪɬɧɟɪ ɸɪɢɞɢɱɟɫɤɨɣ ɮɢɪɦɵ 7D[RORJ\ Ɇɢɯɚɢɥ
ɍɫɩɟɧɫɤɢɣ
ȼ ɰɟɥɨɦ ɩɨ ɞɚɧɧɵɦ Ɏɇɋ ɧɨɜɚɹ ɤɨɧɰɟɩɰɢɹ ɨɫɧɨɜɚɧɧɚɹ ɧɚ
ɚɧɚɥɢɡɟ ɪɢɫɤɨɜ ɫɩɨɫɨɛɫɬɜɨɜɚɥɚ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ
ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɩɪɢ ɫɨɤɪɚɳɟɧɢɢ ɱɢɫɥɚ ɜɵɟɡɞɧɵɯ ɧɚɥɨɝɨɜɵɯ
ɩɪɨɜɟɪɨɤ Ɍɚɤ ɟɫɥɢ ɜ ɝ ɛɵɥɨ ɩɪɨɜɟɞɟɧɨ ɬɵɫ ɜɵɟɡɞɧɵɯ
ɧɚɥɨɝɨɜɵɯɩɪɨɜɟɪɨɤɬɨɜɝɢɯɱɢɫɥɨɫɨɤɪɚɬɢɥɨɫɶɞɨɬɵɫɹɱ
ȼ ɝ ɢɡ ɜɵɟɡɞɧɵɯ ɧɚɥɨɝɨɜɵɯ ɩɪɨɜɟɪɨɤ ɨɪɝɚɧɢɡɚɰɢɣ
ɧɚɪɭɲɟɧɢɹ ɛɵɥɢ ɜɵɹɜɥɟɧɵ ɜ ɫɥɭɱɚɹɯɛɨɥɟɟ ɚ ɢɡ
ɩɪɨɜɟɪɨɤ ɮɢɡɢɱɟɫɤɢɯ ɥɢɰ ± ɜ
ɉɨɫɬɨɹɧɧɨ
ɭɜɟɥɢɱɢɜɚɥɚɫɶɬɚɤɠɟɫɭɦɦɚɞɨɧɚɱɢɫɥɟɧɢɣɧɚɨɞɧɭɩɪɨɜɟɪɤɭ
ȼ ɩɨɫɥɟɞɧɢɟ ɝɨɞɵ ɞɨɥɹ ȼɇɉ ɩɨ ɤɨɬɨɪɵɦ ɜɵɹɜɥɹɸɬɫɹ
ɩɪɚɜɨɧɚɪɭɲɟɧɢɹ ɩɪɢɛɥɢɠɚɟɬɫɹ ɤ ɑɢɫɥɨ ɠɟ ɜɵɟɡɞɧɵɯ
ɩɪɨɜɟɪɨɤɧɟɭɤɥɨɧɧɨɫɧɢɠɚɥɨɫɶ
Ɍɚɤ ɜ ɝ ɛɵɥɨ ɩɪɨɜɟɞɟɧɨ ɜɵɟɡɞɧɵɯ ɩɪɨɜɟɪɨɤ
ɨɪɝɚɧɢɡɚɰɢɣ ɢ ɮɢɡɢɱɟɫɤɢɯ ɥɢɰ ɢɡ ɧɢɯ ɧɚɪɭɲɟɧɢɹ ɜɵɹɜɥɟɧɵ ɜ
ɫɥɭɱɚɟɜ ɩɪɢ ɷɬɨɦ ɫɪɟɞɧɹɹ ɫɭɦɦɚ ɞɨɧɚɱɢɫɥɟɧɢɣ ɜɤɥɸɱɚɹ
ɧɚɥɨɝɨɜɵɟɫɚɧɤɰɢɢɢɩɟɧɢɧɚɨɞɧɭȼɇɉɫɨɫɬɚɜɢɥɚɦɥɧɪɭɛ
ȼɝɷɬɢɩɨɤɚɡɚɬɟɥɢɫɨɫɬɚɜɢɥɢɫɨɨɬɜɟɬɫɬɜɟɧɧɨɢ
ɦɥɧ ɪɭɛ Ⱦɥɹ ɫɪɚɜɧɟɧɢɹ ɜ ɝ ɛɵɥɨ ɩɪɨɜɟɞɟɧɨ
ɜɵɟɡɞɧɵɯ ɩɪɨɜɟɪɨɤ ɧɚɪɭɲɟɧɢɹ ɜɵɹɜɥɟɧɵ ɜ ɫɥɭɱɚɟɜ ɚ
ɫɪɟɞɧɹɹɫɭɦɦɚɞɨɧɚɱɢɫɥɟɧɢɣɧɚɨɞɧɭȼɇɉ±ɦɥɧɪɭɛ
ɐɢɬ ɩɨ Ʉɚɤ Ɇɢɧɮɢɧ ɩɪɟɞɥɨɠɢɥ ɞɨɧɚɫɬɪɨɢɬɶ ɧɚɥɨɝɨɜɭɸ ɫɢɫɬɟɦɭ ɊȻɄ 85/
KWWSVZZZUEFUXHFRQRPLFVEIDE
Ɋɚɫɫɱɢɬɚɧɨ ɩɨ ɞɚɧɧɵɦ ɨɮɢɰɢɚɥɶɧɨɣ ɨɬɱɟɬɧɨɫɬɢ Ɏɇɋ ɨɬɱɟɬɵ ɩɨ ɮɨɪɦɟ ɇɄ ɡɚ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɣ ɝɨɞ 85/ KWWSVGRFYLHZHU\DQGH[UXYLHZɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɉɨɞɚɧɧɵɦɧɚɥɨɝɨɜɨɣɨɬɱɟɬɧɨɫɬɢɎɇɋɎɨɪɦɚʋ±ɇɆɡɚɫɨɨɬɜɟɬɫɬɜɭɸɳɢɟ
ɝɨɞɵ
Ɍɚɦɠɟ
ȼ ɩɟɪɫɩɟɤɬɢɜɟ ɤɚɤ ɨɬɦɟɬɢɥ ɦɢɧɢɫɬɪ ɮɢɧɚɧɫɨɜ Ⱥɧɬɨɧ
ɋɢɥɭɚɧɨɜ ɜɧɟɞɪɟɧɢɟ ɧɨɜɵɯ ɦɟɬɨɞɨɜ ɨɧɥɚɣɧɤɨɧɬɪɨɥɹ ɛɢɡɧɟɫɚ
ɛɭɞɟɬ ɫɨɩɪɨɜɨɠɞɚɬɶɫɹ ɪɚɞɢɤɚɥɶɧɵɦ ɫɧɢɠɟɧɢɟɦ ɨɬɱɟɬɧɨɫɬɢ ɚ
ɧɚɥɨɝɨɜɵɟ ɩɪɨɜɟɪɤɢ ɛɭɞɭɬ ɡɚɦɟɧɟɧɵ ɞɢɫɬɚɧɰɢɨɧɧɵɦ ɤɨɧɬɪɨɥɟɦ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ȼ ɬɨ ɠɟ ɜɪɟɦɹ ɩɪɢɜɟɞɟɧɧɵɟ ɰɢɮɪɵ ɞɨɧɚɱɢɫɥɟɧɢɣ
ɫɜɢɞɟɬɟɥɶɫɬɜɭɸɬ ɨ ɧɟɫɨɨɬɜɟɬɫɬɜɢɢ ɞɚɧɧɵɯ ɧɚɥɨɝɨɜɨɣ ɨɬɱɟɬɧɨɫɬɢ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɪɟɚɥɶɧɨɦɭ ɩɨɥɨɠɟɧɢɸ ɜɟɳɟɣ ȼɵɹɜɥɟɧɢɟ
ɧɟɭɩɥɚɬɵ ɢɥɢ ɧɟɩɨɥɧɨɣ ɭɩɥɚɬɵ ɧɚɥɨɝɚ ɩɪɚɤɬɢɱɟɫɤɢ ɩɪɢ ɤɚɠɞɨɣ
ɜɵɟɡɞɧɨɣ ɧɚɥɨɝɨɜɨɣ ɩɪɨɜɟɪɤɟ ɩɨɡɜɨɥɹɟɬ ɫɞɟɥɚɬɶ ɜɵɜɨɞ ɨ ɬɨɦ ɱɬɨ
ɮɢɪɦɵ ɨɫɨɛɟɧɧɨ ɧɟɛɨɥɶɲɢɟ ɞɟɤɥɚɪɢɪɭɸɬ ɧɟ ɪɟɚɥɶɧɵɟ ɧɚɥɨɝɢ ɚ
ɥɢɲɶɬɟɤɨɬɨɪɵɟɛɢɡɧɟɫɜɞɚɧɧɵɣɦɨɦɟɧɬɯɨɱɟɬɢɦɨɠɟɬɭɩɥɚɬɢɬɶ
Ɏɪɚɧɰɭɡɫɤɢɣ ɭɱɟɧɵɣ Ɇɚɪɤ Ʌɟɪɭɚ ɨɬɦɟɱɚɟɬ ɱɬɨ ɬɚɤɨɣ
ɩɨɤɚɡɚɬɟɥɶ ɤɚɤ ɫɭɦɦɚ ɞɨɧɚɱɢɫɥɟɧɢɣ ɧɟ ɭɱɢɬɵɜɚɟɬ ɩɪɢɱɢɧɭ
ɩɟɪɟɪɚɫɱɟɬɨɜ ɨɲɢɛɤɚ ɫɨɡɧɚɬɟɥɶɧɨɟɧɟɢɫɩɨɥɧɟɧɢɟ ɢɥɢ ɧɚɪɭɲɟɧɢɟ
ɡɚɤɨɧɚɤɪɭɩɧɚɹɢɥɢɦɟɥɤɚɹɧɟɞɨɩɥɚɬɚ ɧɚɥɨɝɚɢɬɩ
Ʉɪɨɦɟɬɨɝɨ
ɧɟ ɜɫɟɝɞɚ ɩɪɢɧɢɦɚɟɬɫɹ ɜɨ ɜɧɢɦɚɧɢɟ ɪɟɚɥɶɧɵɣ ɭɪɨɜɟɧɶ ɜɡɵɫɤɚɧɢɹ
ɞɨɧɚɱɢɫɥɟɧɧɵɯɫɭɦɦ
ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɬɚɤɠɟ ɫɥɟɞɭɸɳɟɟ ɨɛɫɬɨɹɬɟɥɶɫɬɜɨ ɉɨ
ɦɧɟɧɢɸ ȼɥɚɞɢɦɢɪɚ ɋɚɫɶɤɨɜɚ ɧɨɜɵɟ ɬɟɯɧɨɥɨɝɢɢ ɧɚɥɨɝɨɜɨɝɨ
ɤɨɧɬɪɨɥɹ ɢ ɦɟɬɨɞɵ ɮɨɪɦɢɪɨɜɚɧɢɹ ɧɚɥɨɝɨɜɵɦɢ ɨɪɝɚɧɚɦɢ ɫɜɨɟɣ
ɞɨɤɚɡɚɬɟɥɶɧɨɣ ɛɚɡɵ ɩɪɢɦɟɧɹɸɬɫɹ ɤ ɩɪɨɲɟɞɲɢɦ ɧɚɥɨɝɨɜɵɦ
ɩɟɪɢɨɞɚɦ
Ⱦɚɧɧɨɟɨɛɫɬɨɹɬɟɥɶɫɬɜɨɩɪɢɜɨɞɢɬɤɬɨɦɭɱɬɨɤɨɦɩɚɧɢɹ
ɜɵɫɬɪɚɢɜɚɟɬɞɨɤɭɦɟɧɬɨɨɛɨɪɨɬɢɜɡɚɢɦɨɨɬɧɨɲɟɧɢɹɫɤɨɧɬɪɚɝɟɧɬɚɦɢ
ɢɫɯɨɞɹɢɡ ɬɟɤɭɳɢɯ ©ɩɪɚɜɢɥ ɢɝɪɵª ɜɫɮɟɪɟ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɚ
ɧɚɥɨɝɨɜɵɟɨɪɝɚɧɵɤɷɬɢɦɩɟɪɢɨɞɚɦɜɪɟɦɟɧɢɩɪɢɦɟɧɹɸɬɭɠɟɧɨɜɵɟ
ɮɨɪɦɚɬɵ ɢ ɬɪɟɛɨɜɚɧɢɹ ɜ ɬɨɦ ɱɢɫɥɟ ɢ ɩɨ ɞɨɤɭɦɟɧɬɚɪɧɨɦɭ
ɫɨɩɪɨɜɨɠɞɟɧɢɸɫɞɟɥɨɤ
ɉɨ ɡɚɹɜɥɟɧɢɹɦ ɨɮɢɰɢɚɥɶɧɵɯ ɥɢɰ ɩɪɚɤɬɢɱɟɫɤɢ ɩɨɥɧɚɹ
ɩɪɨɡɪɚɱɧɨɫɬɶ ɢɧɮɨɪɦɚɰɢɨɧɧɨɣ ɫɢɫɬɟɦɵ ɫ ɨɞɧɨɣ ɫɬɨɪɨɧɵ ɛɭɞɟɬ
ɫɩɨɫɨɛɫɬɜɨɜɚɬɶɛɵɫɬɪɨɦɭɜɵɹɜɥɟɧɢɸɧɚɥɨɝɨɜɵɦɨɪɝɚɧɨɦɨɩɟɪɚɰɢɣ
ɫ ɩɪɢɡɧɚɤɚɦɢ ɧɚɥɨɝɨɜɨɣ ɫɯɟɦɵ ɩɪɢ ɷɬɨɦ ɞɨɛɪɨɫɨɜɟɫɬɧɵɟ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ɨɤɚɠɭɬɫɹ ɞɚɠɟ ɜ ɜɵɢɝɪɵɲɧɵɦ ɩɨɥɨɠɟɧɢɢ
Ɇɢɧɮɢɧ ɩɨɨɛɟɳɚɥ ɪɚɞɢɤɚɥɶɧɨ ɫɨɤɪɚɬɢɬɶ ɨɬɱɟɬɧɨɫɬɶ ɢ ɨɬɤɚɡɚɬɶɫɹ ɨɬ ɧɚɥɨɝɨɜɵɯ
ɩɪɨɜɟɪɨɤ85/KWWSVEXKUXɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɅɟɪɭɚɆɋɨɰɢɨɥɨɝɢɹɧɚɥɨɝɚɩɟɪɫɮɪ±ɆȾɟɥɨɢɫɟɪɜɢɫ±ɋ
ɇɚɥɨɝɨɜɵɟ ɪɢɫɤɢ ɜɨɡɪɚɫɬɚɸɬ Ⱥɫɫɨɰɢɚɰɢɹ ɧɚɥɨɝɨɜɵɯ ɤɨɧɫɭɥɶɬɚɧɬɨɜ ȺɇɄ 85/
KWWSQDORJDQNUXLQIRDERXWXVQRYRVWLQDORJRY\HULVNLYR]UDVWD\XWKWPO ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɩɨɫɤɨɥɶɤɭɧɚɝɪɭɡɤɚ ɧɚ ɧɢɯ ɫɧɢɡɢɬɫɹ ɢ ɬɚɤɢɦɨɛɪɚɡɨɦ ɭɜɟɥɢɱɢɬɫɹ
ɢɯɤɨɧɤɭɪɟɧɬɨɫɩɨɫɨɛɧɨɫɬɶɄɪɨɦɟɬɨɝɨɜɫɟɷɬɢɦɟɪɵɫɩɨɫɨɛɫɬɜɭɸɬ
ɫɧɢɠɟɧɢɸ ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɣ ɤɨɧɤɭɪɟɧɰɢɢ ɫɨ ɫɬɨɪɨɧɵ ɤɨɦɩɚɧɢɣ
ɭɤɥɨɧɹɸɳɢɯɫɹ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɢ ɭɜɟɥɢɱɟɧɢɸ ɞɨɥɢ ɧɚ ɪɵɧɤɟ
ɛɨɥɟɟɷɮɮɟɤɬɢɜɧɨɪɚɛɨɬɚɸɳɢɯɤɨɦɩɚɧɢɣ
Ɍɟɦ ɧɟ ɦɟɧɟɟ ɧɚɫɬɨɪɚɠɢɜɚɸɬ ɬɚɤɢɟ ɰɢɮɪɵ Ɂɚ ɦɟɫɹɰɟɜ
ɝ ɜ ɛɸɞɠɟɬɵ ɜɫɟɯ ɭɪɨɜɧɟɣ ɧɚɱɢɫɥɟɧɨ ɧɚ ɛɨɥɶɲɟ
ɧɚɥɨɝɨɜɱɟɦɡɚɦɟɫɹɰɟɜɝɨɬɱɟɬɇɈɆɎɇɋɊɎɇɨɩɪɢ
ɷɬɨɦ ɡɚɞɨɥɠɟɧɧɨɫɬɶ ɩɨ ɭɩɥɚɬɟ ɧɚɥɨɝɨɜ ɜ ɛɸɞɠɟɬɵ ɜɫɟɯ ɭɪɨɜɧɟɣ
ɜɵɪɨɫɥɚɫ ɦɥɪɞ ɪɭɛ ɜ ɝ ɞɨ ɦɥɪɞ ɪɭɛ ɝ
ɪɨɫɬɡɚɞɨɥɠɟɧɧɨɫɬɢɫɨɫɬɚɜɢɥɩɨɱɬɢ
ȿɫɥɢ ɜ ɝɨɞɭ ɞɨ ɭɠɟɫɬɨɱɟɧɢɹ ɧɚɥɨɝɨɜɨɝɨ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɱɢɫɥɨ ɩɪɟɞɩɪɢɹɬɢɣ ɧɚɱɚɜɲɢɯ ɫɜɨɸ
ɞɟɹɬɟɥɶɧɨɫɬɶɭɜɟɥɢɱɢɥɨɫɶɧɚɬɨɡɚɩɟɪɢɨɞɝɝɫɜɨɸ
ɞɟɹɬɟɥɶɧɨɫɬɶ ɩɪɟɤɪɚɬɢɥɢ ɬɨ ɟɫɬɶ ɛɨɥɟɟ
ɩɪɟɞɩɪɢɹɬɢɣ
Ɍɚɤɢɦ ɨɛɪɚɡɨɦɜ ɩɨɫɥɟɞɭɸɳɢɟ ɝɨɞɵɩɨɫɬɭɩɥɟɧɢɹ
ɧɚɥɨɝɨɜ ɦɨɝɭɬ ɞɚɠɟ ɫɨɤɪɚɬɢɬɶɫɹ ɢɡɡɚ ɫɧɢɠɟɧɢɹ ɨɛɳɟɣ ɧɚɥɨɝɨɜɨɣ
ɛɚɡɵ
Ɍɟɧɞɟɧɰɢɢɧɚɥɨɝɨɜɵɯɫɩɨɪɨɜ
Ɉɛɳɟɟ ɱɢɫɥɨ ɧɚɥɨɝɨɜɵɯ ɫɩɨɪɨɜ ɜ Ɋɨɫɫɢɢ ɨɫɬɚɟɬɫɹ ɞɨɜɨɥɶɧɨ
ɜɵɫɨɤɢɦɢɨɧɢ ɹɜɥɹɸɬɫɹɨɞɧɨɣɢɡ ɫɚɦɵɯɫɥɨɠɧɵɯɤɚɬɟɝɨɪɢɣ ɞɟɥ
Ʉɨɥɢɱɟɫɬɜɨɧɚɥɨɝɨɜɵɯɫɩɨɪɨɜɭɜɟɥɢɱɢɥɨɫɶɫɜɝɨɞɭɞɨ
ɜɝɨɞɭɬɨɟɫɬɶɧɚ
ɋɥɟɞɭɟɬ ɩɪɢ ɷɬɨɦ ɨɬɦɟɬɢɬɶ ɱɬɨ ɜ ɊɎ ɫɭɞɟɛɧɚɹ ɩɪɚɤɬɢɤɚ ɩɨ
ɧɚɥɨɝɨɜɵɦ ɫɩɨɪɚɦ ɢɝɪɚɟɬ ɨɝɪɨɦɧɭɸ ɪɨɥɶ ɜ ɪɚɦɤɚɯ ɩɪɚɜɨɜɨɝɨ
ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɤɨɧɬɪɨɥɶɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɜ ɫɮɟɪɟ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ©ɉɪɢɪɚɫɫɦɨɬɪɟɧɢɢɧɚɥɨɝɨɜɵɯɫɩɨɪɨɜɫɭɞɵɤɚɤ
ɩɪɚɜɢɥɨ ɫɥɟɞɭɸɬ ɩɪɚɜɨɜɵɦ ɩɨɡɢɰɢɹɦ ɨɮɨɪɦɥɟɧɧɵɦ ɜ ɪɟɲɟɧɢɹɯ
ɜɵɫɲɢɯ ɫɭɞɟɛɧɵɯ ɨɪɝɚɧɨɜ ɱɬɨ ɜ ɤɨɧɟɱɧɨɦ ɢɬɨɝɟ ɩɪɢɜɨɞɢɬ ɤ
ɮɨɪɦɢɪɨɜɚɧɢɸ ɩɪɟɞɫɬɚɜɥɟɧɢɹ ɨ ɫɭɞɟɛɧɨɣ ɩɪɚɤɬɢɤɟ ɩɨ ɧɚɥɨɝɨɜɵɦ
ɫɩɨɪɚɦɤɚɤɨɛɢɫɬɨɱɧɢɤɟɩɪɚɜɚGHIDFWRª
Ʉɚɤɨɟ ɛɭɞɭɳɟɟ ɝɨɬɨɜɢɬ Ɏɇɋ ɛɢɡɧɟɫɭ ɚɧɚɥɢɡɢɪɭɟɦ ɨɬɱɟɬɵ ɧɚɥɨɝɨɜɢɤɨɜ
Ʉɥɟɪɤ Ɋɭ 85/ KWWSZZZNOHUNUXEXKDUWLFOHV ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɋɬɚɬɢɫɬɢɤɚ ɧɚɥɨɝɨɜɵɯ ɫɩɨɪɨɜ ɡɚ ɝɨɞ 85/ KWWSEORJWD[DGYLVRUUXVWDWLVWLND
QDORJKRY\NKVSRURY]DJKRGɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ʉɨɥɟɫɧɢɱɟɧɤɨ Ɍȼ Ⱦɨɫɭɞɟɛɧɵɣ ɢ ɫɭɞɟɛɧɵɣ ɩɨɪɹɞɨɤ ɭɪɟɝɭɥɢɪɨɜɚɧɢɹ ɫɩɨɪɨɜ ɩɨ
ɪɟɡɭɥɶɬɚɬɚɦ ɧɚɥɨɝɨɜɵɯ ɩɪɨɜɟɪɨɤ ɇɚɭɱɧɨɩɪɚɤɬɢɱɟɫɤɨɟ ɩɨɫɨɛɢɟ Ɇ ɘɫɬɢɰɢɧɮɨɪɦ
ɋ
ȼ ɨɫɧɨɜɟ ɧɚɥɨɝɨɜɨɝɨ ɫɩɨɪɚ ɥɟɠɚɬ ɧɨɪɦɵ ɧɚɥɨɝɨɜɨɝɨ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ Ɉɬɟɱɟɫɬɜɟɧɧɨɟ ɧɚɥɨɝɨɜɨɟ ɩɪɚɜɨ ɫɬɚɥɨ ɛɭɪɧɨ
ɪɚɡɜɢɜɚɬɶɫɹ ɩɪɢɦɟɪɧɨ ɫ ɫɟɪɟɞɢɧɵ ɯ ɝɝ ɋ ɩɪɢɧɹɬɢɟɦ
ɪɚɫɫɦɨɬɪɟɧɧɨɝɨ ɜɵɲɟ ɉɨɫɬɚɧɨɜɥɟɧɢɹ ʋ ɩɚɪɚɝɪɚɮ
ɜɩɟɪɜɵɟɧɚɭɪɨɜɧɟɫɭɞɟɛɧɨɣɞɨɤɬɪɢɧɵɛɵɥɢɞɟɬɚɥɶɧɨɭɫɬɚɧɨɜɥɟɧɵ
ɤɪɢɬɟɪɢɢɡɚɤɨɧɧɨɣɢɧɟɡɚɤɨɧɧɨɣɧɚɥɨɝɨɜɨɣɨɩɬɢɦɢɡɚɰɢɢɩɪɢɷɬɨɦ
ɤ ɩɨɜɟɞɟɧɢɸ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɩɪɢɦɟɧɹɥɢɫɶ ɨɰɟɧɨɱɧɵɟ
ɤɚɬɟɝɨɪɢɢ
ɏɨɬɹ ɫɩɟɰɢɚɥɶɧɨɣ ɧɨɪɦɵ ɩɪɟɩɹɬɫɬɜɭɸɳɟɣ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɭɡɥɨɭɩɨɬɪɟɛɢɬɶɫɜɨɢɦɩɪɚɜɨɦ ɧɚɩɨɥɭɱɟɧɢɟɬɟɯ
ɢɥɢɢɧɵɯɧɚɥɨɝɨɜɵɯɩɪɟɢɦɭɳɟɫɬɜ ɜɪɨɫɫɢɣɫɤɨɦɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɟ
ɧɟɬ ɢɫɯɨɞɹ ɢɡ ɫɨɞɟɪɠɚɳɢɯɫɹ ɜ ɉɨɫɬɚɧɨɜɥɟɧɢɢ 1 ɨɛɳɢɯ
ɩɪɢɧɰɢɩɨɜ ɚɪɛɢɬɪɚɠɧɵɣ ɫɭɞ ɦɨɝ ɥɢɲɢɬɶ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɩɨɥɭɱɟɧɧɨɣɢɦ©ɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵª
ȼɨ ɦɧɨɝɢɯ ɫɥɭɱɚɹɯ ɞɥɹ ɭɦɟɧɶɲɟɧɢɹ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɢɥɢ
ɫɭɦɦɵ ɩɨɞɥɟɠɚɳɟɝɨ ɭɩɥɚɬɟ ɧɚɥɨɝɚ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɞɨɥɠɟɧ
ɞɨɤɚɡɚɬɶ ɪɟɚɥɶɧɨɫɬɶ ɫɞɟɥɤɢ ɋ ɩɪɢɧɹɬɢɟɦ ɉɨɫɬɚɧɨɜɥɟɧɢɟ ȼȺɋ ʋ
ɫɩɨɪɵɨɩɪɚɜɨɦɟɪɧɨɫɬɢɞɟɣɫɬɜɢɣɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɩɨɜɵɛɨɪɭ
ɤɨɧɬɪɚɝɟɧɬɚ ɨɛ ɨɛɫɬɨɹɬɟɥɶɫɬɜɚɯ ɫɜɢɞɟɬɟɥɶɫɬɜɭɸɳɢɯ ɨ
ɜɵɩɨɥɧɟɧɢɢ ɧɟɜɵɩɨɥɧɟɧɢɢ ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɣ ɯɨɡɹɣɫɬɜɟɧɧɨɣ
ɨɩɟɪɚɰɢɢ ɤɨɧɬɪɚɝɟɧɬɨɦ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɩɨɥɭɱɢɥɢ ɲɢɪɨɤɨɟ
ɪɚɫɩɪɨɫɬɪɚɧɟɧɢɟ
ɋɭɞɟɛɧɚɹ ɩɪɚɤɬɢɤɚ ɩɨɫɥɟ ɩɪɢɧɹɬɢɹ ɉɨɫɬɚɧɨɜɥɟɧɢɹ ʋ
ɨɪɢɟɧɬɢɪɨɜɚɥɚɫɶɧɚɷɤɨɧɨɦɢɱɟɫɤɭɸɰɟɥɟɫɨɨɛɪɚɡɧɨɫɬɶɢɪɟɚɥɶɧɨɫɬɶ
ɫɞɟɥɨɤ ɢ ɫɵɝɪɚɥɚ ɛɨɥɶɲɭɸ ɪɨɥɶ ɜ ɟɞɢɧɨɨɛɪɚɡɧɨɦ ɬɨɥɤɨɜɚɧɢɢ
ɧɚɥɨɝɨɜɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɋɭɞɵ ɨɰɟɧɢɜɚɹ ɲɢɪɨɤɨ
ɪɚɫɩɪɨɫɬɪɚɧɟɧɧɵɟɧɚɥɨɝɨɜɵɟɫɯɟɦɵɭɞɟɥɹɥɢɜɧɢɦɚɧɢɟɨɰɟɧɤɟɜɫɟɯ
ɨɛɫɬɨɹɬɟɥɶɫɬɜ ɫɜɹɡɚɧɧɵɯ ɫ ɨɫɭɳɟɫɬɜɥɟɧɢɟɦ ɯɨɡɹɣɫɬɜɟɧɧɵɯ
ɨɩɟɪɚɰɢɣɜɫɨɜɨɤɭɩɧɨɫɬɢɬɳɚɬɟɥɶɧɨɦɭɪɚɫɱɟɬɭɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵ
ɜɫɥɨɠɢɜɲɢɯɫɹɪɟɚɥɶɧɵɯɷɤɨɧɨɦɢɱɟɫɤɢɯ ɭɫɥɨɜɢɹɯɌɚɤɩɨɫɩɨɪɚɦ
ɫ ɧɚɥɨɝɨɜɵɦɢ ɨɪɝɚɧɚɦɢ ɫɜɹɡɚɧɧɵɦ ɫ ©ɩɪɨɛɥɟɦɧɵɦɢª
ɩɨɫɬɚɜɳɢɤɚɦɢ ɤɨɧɬɪɚɝɟɧɬɚɦɢ ɜ ɩɨɞɚɜɥɹɸɳɟɦ ɛɨɥɶɲɢɧɫɬɜɟ
ɫɥɭɱɚɟɜɫɭɞɵɩɪɢɧɢɦɚɥɢɪɟɲɟɧɢɹɧɟɜɩɨɥɶɡɭɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ɤɨɬɨɪɵɟ ɩɪɢɨɛɪɟɬɚɥɢ ɬɨɜɚɪɵ ɪɚɛɨɬɵ ɭɫɥɭɝɢ ɭ ɫɨɦɧɢɬɟɥɶɧɵɯ
ɩɨɫɬɚɜɳɢɤɨɜ
©Ɉɫɦɨɬɪɢɬɟɥɶɧɨɫɬɶª ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɧɟɨɞɧɨɤɪɚɬɧɨ ɛɵɥɚ
ɩɪɟɞɦɟɬɨɦ ɨɰɟɧɤɢ ɜɵɫɲɢɯ ɫɭɞɟɛɧɵɯ ɢɧɫɬɚɧɰɢɣ ɇɚɩɪɢɦɟɪ ɜ
ɉɨɫɬɚɧɨɜɥɟɧɢɢɉɪɟɡɢɞɢɭɦɚ ȼȺɋ ɊɎɨɬ ʋ ɩɨ
ɞɟɥɭ 1 Ⱥ
ɭɤɚɡɚɧɨ ©ɉɨɞ ɩɪɨɹɜɥɟɧɢɟɦ ɞɨɥɠɧɨɣ
ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɫɥɟɞɭɟɬ ɩɨɧɢɦɚɬɶ ɩɪɨɜɟɪɤɭ
ɩɪɚɜɨɫɩɨɫɨɛɧɨɫɬɢɩɨɫɬɚɜɳɢɤɨɜ ɢɢɯ ɧɚɞɥɟɠɚɳɟɣɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣ
ɪɟɝɢɫɬɪɚɰɢɢ ɜ ɤɚɱɟɫɬɜɟ ɸɪɢɞɢɱɟɫɤɢɯ ɥɢɰ ɩɨɥɭɱɢɜ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɟɜɵɩɢɫɤɢɢɡȿȽɊɘɅª
ȼɩɢɫɶɦɟɆɢɧɮɢɧɚɊɨɫɫɢɢɨɬʋ
ɫɨ ɫɫɵɥɤɨɣ ɧɚ ɞɨɤɭɦɟɧɬɵ Ɏɇɋ ɬɚɤɠɟ ɛɵɥɢ ɞɚɧɵ ɧɟɤɨɬɨɪɵɟ
ɪɚɡɴɹɫɧɟɧɢɹ ɤɚɤ ɞɨɥɠɧɚ ɩɪɨɹɜɥɹɬɶɫɹ ɞɨɥɠɧɚɹ ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɶ
ɩɪɢ ɜɵɛɨɪɟ ɤɨɧɬɪɚɝɟɧɬɚ ɇɟɨɛɯɨɞɢɦɨɫɬɶ ɬɚɤɢɯ ɪɚɡɴɹɫɧɟɧɢɣ
ɜɵɡɜɚɧɚɬɟɦɱɬɨɚɪɛɢɬɪɚɠɧɵɟ ɫɭɞɵ ɜɪɟɝɢɨɧɚɯɢɧɨɝɞɚ ɩɨɪɚɡɧɨɦɭ
ɬɪɚɤɬɭɸɬɤɪɢɬɟɪɢɢɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢ
ɋɨɝɥɚɫɧɨ ɩɢɫɶɦɭ Ɏɇɋ ɨɬ 1 ɋȺ
ɤ
ɨɛɫɬɨɹɬɟɥɶɫɬɜɚɦɫɜɢɞɟɬɟɥɶɫɬɜɭɸɳɢɦɨɬɨɦɱɬɨɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ
ɧɟ ɩɪɨɹɜɢɥ ɞɨɥɠɧɨɣ ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɢ ɩɪɢ ɡɚɤɥɸɱɟɧɢɢ ɫɞɟɥɤɢ
ɦɨɠɧɨɨɬɧɟɫɬɢɫɥɟɞɭɸɳɢɟ
ɩɨɞɩɢɫɚɧɢɟ ɩɟɪɜɢɱɧɵɯ ɞɨɤɭɦɟɧɬɨɜ ɥɢɰɨɦ ɧɟ ɭɤɚɡɚɧɧɵɦ ɜ
ȿɞɢɧɨɦɝɨɫɭɞɚɪɫɬɜɟɧɧɨɦɪɟɟɫɬɪɟɸɪɢɞɢɱɟɫɤɢɯɥɢɰɤɚɤɢɦɟɸɳɟɝɨ
ɩɪɚɜɨ ɩɨɞɩɢɫɢ ɩɟɪɜɢɱɧɵɯ ɞɨɤɭɦɟɧɬɨɜ ɨɬ ɢɦɟɧɢ ɤɨɧɬɪɚɝɟɧɬɚ ɛɟɡ
ɞɨɜɟɪɟɧɧɨɫɬɢ ɩɪɢ ɭɫɥɨɜɢɢ ɱɬɨ ɭ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɨɬɫɭɬɫɬɜɭɟɬ
ɞɨɜɟɪɟɧɧɨɫɬɶɩɨɞɬɜɟɪɠɞɚɸɳɚɹɫɨɨɬɜɟɬɫɬɜɭɸɳɢɟɩɨɥɧɨɦɨɱɢɹ
ɫɦɟɪɬɶ ɞɨɥɠɧɨɫɬɧɨɝɨ ɥɢɰɚ ɤɨɧɬɪɚɝɟɧɬɚ ɞɨ ɡɚɤɥɸɱɟɧɢɹ
ɞɨɝɨɜɨɪɚ ɧɚɯɨɠɞɟɧɢɟ ɞɨɥɠɧɨɫɬɧɨɝɨ ɥɢɰɚ ɤɨɧɬɪɚɝɟɧɬɚ ɨɬ ɢɦɟɧɢ
ɤɨɬɨɪɨɝɨ ɩɨɞɩɢɫɚɧ ɞɨɝɨɜɨɪ ɜ ɦɟɫɬɚɯ ɥɢɲɟɧɢɹ ɫɜɨɛɨɞɵ
ɞɢɫɤɜɚɥɢɮɢɤɚɰɢɹ ɪɭɤɨɜɨɞɢɬɟɥɹ ɤɨɧɬɪɚɝɟɧɬɚ ɧɚ ɨɫɧɨɜɚɧɢɢ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɝɨɫɭɞɟɛɧɨɝɨɚɤɬɚ
©ɫɩɨɪɧɵɣª ɤɨɧɬɪɚɝɟɧɬ ɧɟ ɡɚɪɟɝɢɫɬɪɢɪɨɜɚɧ ɜ ɭɫɬɚɧɨɜɥɟɧɧɨɦ
ɡɚɤɨɧɨɦ ɩɨɪɹɞɤɟ ɢɥɢ ɢɫɤɥɸɱɟɧ ɢɡ ȿɞɢɧɨɝɨ ɪɟɟɫɬɪɚ ɸɪɢɞɢɱɟɫɤɢɯ
ɥɢɰ ɞɨ ɦɨɦɟɧɬɚ ɡɚɤɥɸɱɟɧɢɹ ɫɞɟɥɤɢ ɫ ɩɪɨɜɟɪɹɟɦɵɦ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ
ɉɨɫɬɚɧɨɜɥɟɧɢɟ ɉɪɟɡɢɞɢɭɦɚ ȼȺɋ ɊɎ ɨɬ ʋ ɩɨ ɞɟɥɭ 1 Ⱥ
ȼɟɫɬɧɢɤȼȺɋɊɎ1
©Ⱦɨɫɬɚɬɨɱɧɨ ɥɢ ɞɥɹ ɩɨɞɬɜɟɪɠɞɟɧɢɹ ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɢ ɢ ɨɫɬɨɪɨɠɧɨɫɬɢ ɩɪɢ ɜɵɛɨɪɟ
ɤɨɧɬɪɚɝɟɧɬɚɩɪɟɞɫɬɚɜɢɬɶ ɤɨɩɢɸ ɜɵɩɢɫɤɢ ɢɡȿȽɊɘɅ" Ʉɚɤɢɟ ɟɳɟ ɞɨɤɭɦɟɧɬɵ ɧɟɨɛɯɨɞɢɦɨ
ɩɪɟɞɫɬɚɜɢɬɶ"ªɉɢɫɶɦɨɆɢɧɮɢɧɚɊɨɫɫɢɢɨɬʋɇɨɪɦɚɬɢɜɧɵɟ
ɚɤɬɵɞɥɹɛɭɯɝɚɥɬɟɪɚ1
©Ɉ ɧɚɩɪɚɜɥɟɧɢɢ ɨɛɡɨɪɚ ɩɪɚɤɬɢɤɢ ɪɚɫɫɦɨɬɪɟɧɢɹ ɠɚɥɨɛ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɢ
ɧɚɥɨɝɨɜɵɯɫɩɨɪɨɜɫɭɞɚɦɢɩɨɜɨɩɪɨɫɚɦɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵªɩɢɫɶɦɨɎɇɋ
ɨɬ 1 ɋȺɗɤɨɧɨɦɢɤɚ ɢ ɠɢɡɧɶ Ȼɭɯɝɚɥɬɟɪɫɤɨɟ ɩɪɢɥɨɠɟɧɢɟ
ɧɨɹɛɪɹ1
ɨɩɥɚɬɚ ɩɨɫɬɚɜɥɟɧɧɵɯ ɬɨɜɚɪɨɜ ɜɵɩɨɥɧɟɧɧɵɯ ɪɚɛɨɬ
ɨɤɚɡɚɧɧɵɯɭɫɥɭɝɨɫɭɳɟɫɬɜɥɟɧɚɡɚɧɚɥɢɱɧɵɣɪɚɫɱɟɬɫɩɪɟɜɵɲɟɧɢɟɦ
ɭɫɬɚɧɨɜɥɟɧɧɵɯɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢɥɢɦɢɬɨɜ
ɏɚɪɚɤɬɟɪɧɨ ɱɬɨ ɫɭɞɵ ɪɚɫɤɪɵɜɚɸɬ ɫɨɞɟɪɠɚɧɢɟ ɪɚɡɥɢɱɧɵɯ
ɬɟɪɦɢɧɨɜ ©ɢɫɯɨɞɹ ɢɡ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɫɦɵɫɥɚ ɬɟɯ ɢɥɢ ɢɧɵɯ
ɤɨɧɫɬɪɭɤɰɢɣ ɡɚɤɪɟɩɥɟɧɧɵɯ ɧɚ ɭɪɨɜɧɟ ɧɚɥɨɝɨɜɨɝɨ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚª
ɉɨɡɢɰɢɹɫɭɞɨɜɩɨɮɢɪɦɚɦɨɞɧɨɞɧɟɜɤɚɦɩɨɥɭɱɢɥɚɨɬɪɚɠɟɧɢɟɜ
ɉɨɫɬɚɧɨɜɥɟɧɢɢɉɪɟɡɢɞɢɭɦɚȼȺɋɊɎɨɬʋ
ɉɨɫɬɚɧɨɜɥɟɧɢɢɉɪɟɡɢɞɢɭɦɚȼȺɋɊɎɨɬʋ
ɢ
ȼ ɨɫɧɨɜɭ ɪɚɡɪɟɲɟɧɢɹ ɫɩɨɪɨɜ ɨ ɩɨɥɭɱɟɧɢɢ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ
ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɛɵɥ ɩɨɥɨɠɟɧ ɮɚɤɬ ɪɟɚɥɶɧɨɫɬɢ ɫɞɟɥɤɢ ɟɫɥɢ
ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɧɟ ɦɨɝ ɞɨɤɚɡɚɬɶ ɱɬɨ ɬɨɜɚɪɵ ɪɚɛɨɬɵ ɭɫɥɭɝɢ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɮɚɤɬɢɱɟɫɤɢ ɧɟ ɩɪɢɨɛɪɟɬɚɥɢɫɶ ɬɨ ɪɟɲɟɧɢɟ
ɧɚɥɨɝɨɜɨɝɨɨɪɝɚɧɚɨɬɦɟɧɹɥɨɫɶ
ɉɨɫɬɚɧɨɜɥɟɧɢɟɉɪɟɡɢɞɢɭɦɚȼȺɋɊɎɨɬʋ
ɩɨ ɞɟɥɭ ɈȺɈ ©Ʉɚɦɫɤɢɣ ɡɚɜɨɞ ɠɟɥɟɡɨɛɟɬɨɧɧɵɯ ɢɡɞɟɥɢɣ ɢ
ɤɨɧɫɬɪɭɤɰɢɣª
ɞɚɥɟɟ ɉɨɫɬɚɧɨɜɥɟɧɢɟ ɉɪɟɡɢɞɢɭɦɚ ȼȺɋ ɨɬ
ɜɧɟɫɥɨ ɩɪɢɧɰɢɩɢɚɥɶɧɵɟ ɢɡɦɟɧɟɧɢɹ ɜ ɫɭɞɟɛɧɭɸ
ɩɪɚɤɬɢɤɭ ɧɚɥɨɝɨɜɵɯ ɫɩɨɪɨɜ ɩɨ ɮɢɪɦɚɦɨɞɧɨɞɧɟɜɤɚɦ
ɧɟɨɛɨɫɧɨɜɚɧɧɨɣɧɚɥɨɝɨɜɨɣɜɵɝɨɞɟ
ɋɨɝɥɚɫɧɨ ɉɨɫɬɚɧɨɜɥɟɧɢɸ ɉɪɟɡɢɞɢɭɦɚ ȼȺɋ ɨɬ
ɟɫɥɢ ɧɚɥɨɝɨɜɨɣ ɫɥɭɠɛɨɣ ɛɵɥɚ ɭɫɬɚɧɨɜɥɟɧɚ ɧɟɞɨɫɬɨɜɟɪɧɨɫɬɶ
ɩɪɟɞɫɬɚɜɥɟɧɧɵɯ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɞɨɤɭɦɟɧɬɨɜ ɢ ɟɫɬɶ
ɨɫɧɨɜɚɧɢɹ ɩɪɟɞɩɨɥɚɝɚɬɶ ɧɚɥɢɱɢɟ ɜ ɟɝɨ ɞɟɣɫɬɜɢɹɯ ɭɦɵɫɥɚ ɧɚ
ɩɨɥɭɱɟɧɢɟ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɥɢɛɨ ɧɟɩɪɨɹɜɥɟɧɢɹ
ɞɨɥɠɧɨɣ ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɢ ɩɪɢ ɜɵɛɨɪɟ ɤɨɧɬɪɚɝɟɧɬɚ ɪɟɚɥɶɧɵɣ
ɪɚɡɦɟɪ ɩɪɟɞɩɨɥɚɝɚɟɦɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɢ ɩɨɧɟɫɟɧɧɵɯ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɡɚɬɪɚɬ ɩɪɢ ɢɫɱɢɫɥɟɧɢɢ ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ
ɩɨɞɥɟɠɢɬ ɨɩɪɟɞɟɥɟɧɢɸ ɢɫɯɨɞɹ ɢɡ ɪɵɧɨɱɧɵɯ ɰɟɧ ɧɚ ɢɞɟɧɬɢɱɧɵɟ
ɨɞɧɨɪɨɞɧɵɟɬɨɜɚɪɵɪɚɛɨɬɵɭɫɥɭɝɢ
Ȼɵɤɨɜ ɋɋ Ʉ ɞɢɫɤɭɫɫɢɢ ɨ ɩɨɧɹɬɢɢ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɹ ɭɤɥɨɧɟɧɢɸ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɢ
ɟɝɨɡɧɚɱɟɧɢɢɜɩɪɢɡɧɚɧɢɢɧɚɥɨɝɨɜɨɝɨɩɪɚɜɚɫɚɦɨɫɬɨɹɬɟɥɶɧɨɣɨɬɪɚɫɥɶɸɂɡɜɟɫɬɢɹɂȽɗȺ
ʋ85/KWWSL]YHVWLDLVHDUXSGIDVS"LG ɞɚɬɚɨɛɪɚɳɟɧɢɹ
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