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Файл:Современные тенденции в развитии налогового контроля. Монография
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Ʉɚɤ ɩɪɚɜɢɥɨ ɜ ɪɚɦɤɚɯ ɞɚɧɧɨɣ ɫɯɟɦɵ ɮɚɤɬɢɱɟɫɤɨɟ
ɩɪɢɨɛɪɟɬɟɧɢɟɬɨɜɚɪɨɜ ɪɚɛɨɬ ɭɫɥɭɝɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɧɚ ɫɚɦɨɦɞɟɥɟ
ɭ ɢɧɵɯ ɤɨɧɬɪɚɝɟɧɬɨɜ ɢ ɩɨ ɛɨɥɟɟ ɧɢɡɤɨɣ ɰɟɧɟ ɉɪɢ ɷɬɨɦ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɟɨɩɪɚɜɞɚɬɟɥɶɧɵɟɞɨɤɭɦɟɧɬɵɧɟɨɮɨɪɦɥɹɸɬɫɹɱɬɨ
ɢɨɩɪɟɞɟɥɹɟɬɡɚɧɢɠɟɧɧɭɸɰɟɧɭɬɚɤɤɚɤɤɨɧɬɪɚɝɟɧɬɩɪɢɬɚɤɨɣɫɯɟɦɟ
ɢɦɟɟɬɜɨɡɦɨɠɧɨɫɬɶɧɟɞɟɤɥɚɪɢɪɨɜɚɬɶɞɨɯɨɞ
ȼ ɞɚɧɧɨɣ ɫɢɬɭɚɰɢɢ ɟɫɥɢ ɞɚɠɟ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɭɫɬɚɧɨɜɢɬ
ɤɨɧɬɪɚɝɟɧɬɨɜ ɭ ɤɨɬɨɪɵɯ ɮɚɤɬɢɱɟɫɤɢ ɛɵɥɢ ɩɪɢɨɛɪɟɬɟɧɵ ɬɨɜɚɪɵ
ɪɚɛɨɬɵ ɭɫɥɭɝɢ ɢ ɢɯ ɫɬɨɢɦɨɫɬɶ ɬɨ ɨɧ ɜɫɟ ɪɚɜɧɨ ɧɟ ɢɦɟɟɬ
ɜɨɡɦɨɠɧɨɫɬɢ ɭɱɟɫɬɶ ɞɚɧɧɵɟ ɨɛɫɬɨɹɬɟɥɶɫɬɜɚ ɩɪɢ ɩɟɪɟɫɱɟɬɟ
ɧɚɥɨɝɨɜɵɯɨɛɹɡɚɬɟɥɶɫɬɜɩɪɨɜɟɪɹɟɦɨɝɨɥɢɰɚɗɬɨɫɜɹɡɚɧɨɫɬɟɦɱɬɨ
ɫɨɝɥɚɫɧɨ ɬɪɟɛɨɜɚɧɢɹɦ ɇɄ ɊɎ ɧɟɨɛɯɨɞɢɦɨ ɧɚɥɢɱɢɟ ɞɨɤɭɦɟɧɬɨɜ
ɩɨɞɬɜɟɪɠɞɚɸɳɢɯ ɮɚɤɬ ɩɪɢɨɛɪɟɬɟɧɢɹ ɬɨɜɚɪɨɜ ɪɚɛɨɬ ɭɫɥɭɝ ɢ ɢɯ
ɫɬɨɢɦɨɫɬɶ ɚ ɬɚɤɠɟ ɫɨɨɬɜɟɬɫɬɜɢɟ ɨɮɨɪɦɥɟɧɢɹ ɞɨɤɭɦɟɧɬɨɜ
ɬɪɟɛɨɜɚɧɢɹɦɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚɨɧɚɥɨɝɚɯɢɫɛɨɪɚɯ
Ɉɛɵɱɧɨ ɜ ɪɚɦɤɚɯ ɧɚɥɨɝɨɜɨɣ ɩɪɨɜɟɪɤɢ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ
ɨɝɪɚɧɢɱɢɜɚɥɢɫɶ ɭɫɬɚɧɨɜɥɟɧɢɟɦ ɮɨɪɦɚɥɶɧɵɯ ɩɨɜɨɞɨɜ ɨɬɧɟɫɟɧɢɹ
ɨɪɝɚɧɢɡɚɰɢɢɤɮɢɤɬɢɜɧɨɣ ɨɛɥɚɞɚɸɳɟɣɩɪɢɡɧɚɤɚɦɢ ɨɞɧɨɞɧɟɜɤɢɢ
ɢɫɤɥɸɱɟɧɢɢ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ ɪɚɫɯɨɞɨɜ ɢɥɢ ɥɶɝɨɬ ɢɡ ɫɨɫɬɚɜɚ
ɧɚɥɨɝɨɜɵɯ ɩɨɤɚɡɚɬɟɥɟɣ ɩɪɨɜɟɪɹɟɦɨɝɨ ɥɢɰɚ ɋɨɨɬɜɟɬɫɬɜɟɧɧɨ
ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɫɧɢɦɚɥɢ ɜ ɩɨɥɧɨɣ ɫɭɦɦɟ ɜɵɱɟɬɵ ɩɨ ɇȾɋ ɨɬ
©ɫɨɦɧɢɬɟɥɶɧɨɝɨªɤɨɧɬɪɚɝɟɧɬɚ
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ ɩɪɢɧɰɢɩɢɚɥɶɧɚɹ ɩɨɡɢɰɢɹ ɜɵɫɲɢɯ ɫɭɞɟɛɧɵɯ
ɢɧɫɬɚɧɰɢɣ ɩɨ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɟ ɤɨɬɨɪɚɹ ɫɬɚɥɚ ɢɫɩɨɥɶɡɨɜɚɬɶɫɹ ɜ
ɞɚɥɶɧɟɣɲɟɦ ɜ ɫɭɞɟɛɧɨɣ ɩɪɚɤɬɢɤɟ ɡɚɤɥɸɱɚɟɬɫɹ ɜ ɫɥɟɞɭɸɳɟɦ ɉɪɢ
ɧɚɥɢɱɢɢ ɫɨɦɧɟɧɢɣ ɭ ɧɚɥɨɝɨɜɨɝɨ ɨɪɝɚɧɚ ɜ ɬɨɦ ɱɬɨ ɩɨɥɭɱɟɧɧɚɹ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɧɚɥɨɝɨɜɚɹ ɜɵɝɨɞɚ ɩɪɚɜɨɦɟɪɧɚ ɜɟɥɢɱɢɧɚ
ɧɚɥɨɝɨɜɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ ɞɨɥɠɧɚ ɨɩɪɟɞɟɥɹɬɶɫɹ ɫ ɭɱɟɬɨɦ ɪɟɚɥɶɧɨɝɨ
ɯɚɪɚɤɬɟɪɚɫɞɟɥɤɢɢɟɟɞɟɣɫɬɜɢɬɟɥɶɧɨɝɨɷɤɨɧɨɦɢɱɟɫɤɨɝɨɫɦɵɫɥɚ
Ɍɚɤ ɟɫɥɢ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɧɟ ɦɨɝɭɬ ɞɨɤɚɡɚɬɶ ɨɬɫɭɬɫɬɜɢɟ
ɪɟɚɥɶɧɵɯ ɫɞɟɥɨɤ ɫ ɞɚɧɧɵɦ ɤɨɧɬɪɚɝɟɧɬɨɦ ɬɨ ɮɚɤɬɢɱɟɫɤɢɣ ɪɚɡɦɟɪ
ɩɪɟɞɩɨɥɚɝɚɟɦɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɢ ɩɨɧɟɫɟɧɧɵɯ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɡɚɬɪɚɬ ɩɪɢ ɢɫɱɢɫɥɟɧɢɢ ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ
ɞɨɥɠɧɵɛɵɬɶɨɩɪɟɞɟɥɟɧɵɢɫɯɨɞɹɢɡɪɵɧɨɱɧɵɯɰɟɧɩɨɚɧɚɥɨɝɢɱɧɵɦ
ɫɞɟɥɤɚɦ ɉɪɢ ɷɬɨɦ ɫɚɦ ɮɚɤɬ ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɹ ɩɪɚɜɨɜɨɣ
ɤɨɧɫɬɪɭɤɰɢɟɣ ɢɫɤɥɸɱɢɬɟɥɶɧɨ ɜ ɧɚɥɨɝɨɜɵɯ ɰɟɥɹɯ ɧɟ ɜɥɟɱɟɬ
ɧɟɞɟɣɫɬɜɢɬɟɥɶɧɨɫɬɢɫɨɨɬɜɟɬɫɬɜɭɸɳɟɣɫɞɟɥɤɢ
ɋɨɝɥɚɫɧɨ ɚɧɚɥɢɡɭ ɞɟɹɬɟɥɶɧɨɫɬɢ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɤɨɬɨɪɵɣ
ɩɪɨɜɟɥɚ Ɏɇɋ ɊɎ ɜ ɝɨɞɭ ɜ ɪɹɞɟ ɫɥɭɱɚɟɜ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ
ɞɟɥɚɸɬ ɜɵɜɨɞɵ ɨ ɩɨɥɭɱɟɧɢɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ
ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɧɚ ɨɫɧɨɜɟ ɮɨɪɦɚɥɶɧɵɯ
ɩɪɢɡɧɚɤɨɜ ɞɨɩɪɨɫɨɜ ɪɭɤɨɜɨɞɢɬɟɥɟɣ ɤɨɧɬɪɚɝɟɧɬɨɜ ɪɟɡɭɥɶɬɚɬɚɯ
ɩɨɱɟɪɤɨɜɟɞɱɟɫɤɢɯ ɷɤɫɩɟɪɬɢɡ ɢɥɢ ɧɚ ɨɫɧɨɜɚɧɢɢ ɬɨɝɨ ɱɬɨ
ɤɨɧɬɪɚɝɟɧɬɵ ɧɢɠɧɢɯ ɡɜɟɧɶɟɜ ɰɟɩɨɱɤɢ ɧɟɧɚɞɥɟɠɚɳɢɦ ɨɛɪɚɡɨɦ
ɜɵɩɨɥɧɹɥɢɫɜɨɢɧɚɥɨɝɨɜɵɟɨɛɹɡɚɬɟɥɶɫɬɜɚ
ɇɚɩɪɢɦɟɪ ɜ ɯɨɞɟ ɜɵɟɡɞɧɨɣ ɧɚɥɨɝɨɜɨɣ ɩɪɨɜɟɪɤɢ ɈɈɈ
©ɐɟɧɬɪɪɟɝɢɨɧɭɝɨɥɶª ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɪɟɲɢɥɢ ɱɬɨ ɤɨɦɩɚɧɢɹ
ɡɚɤɭɩɚɥɚɭɝɨɥɶɭɫɨɦɧɢɬɟɥɶɧɨɝɨɩɨɫɬɚɜɳɢɤɚɈɈɈ©Ɍɟɪɦɢɧɚɥª
Ɉɫɧɨɜɚɧɢɟɦ ɞɥɹ ɬɚɤɨɝɨ ɜɵɜɨɞɚ ɩɨɫɥɭɠɢɥɨ ɨɬɫɭɬɫɬɜɢɟɭ ɧɟɝɨ
ɬɪɚɧɫɩɨɪɬɚ ɫɤɥɚɞɫɤɢɯ ɩɨɦɟɳɟɧɢɣ ɚ ɬɚɤɠɟ ɦɚɥɨɱɢɫɥɟɧɧɨɫɬɶ
ɩɟɪɫɨɧɚɥɚ ɈɈɈ ɧɟ ɡɚɩɥɚɬɢɥɨ ɧɚɥɨɝɢ ɩɨ ɫɞɟɥɤɟ ɚ ɧɟɤɨɬɨɪɵɟ ɟɝɨ
ɩɨɫɬɚɜɳɢɤɢ ɬɚɤɠɟ ɨɛɥɚɞɚɥɢ ɩɪɢɡɧɚɤɚɦɢ ɨɞɧɨɞɧɟɜɨɤ ɂɫɯɨɞɹ ɢɡ
ɷɬɨɝɨɢɧɫɩɟɤɬɨɪɵɨɬɤɚɡɚɥɢɤɨɦɩɚɧɢɹɜɩɪɢɧɹɬɢɢɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ
ɪɚɫɯɨɞɨɜɤɨɦɩɚɧɢɢɢɜɵɱɟɬɨɜɩɨɇȾɋ
Ɍɟɦɧɟ ɦɟɧɟɟ ȼɟɪɯɨɜɧɵɣɫɭɞ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɞɚɥɟɟ
ȼɋɊɎɊɎɜɫɬɚɥɧɚɫɬɨɪɨɧɭɤɨɦɩɚɧɢɢɬɚɤɤɚɤɨɧɚɫɦɨɝɥɚɞɨɤɚɡɚɬɶ
ɪɟɚɥɶɧɨɫɬɶ ɩɨɫɬɚɜɤɢ ɭɝɥɹ ɉɨɫɬɚɜɤɚ ɬɨɜɚɪɚ ɨɫɭɳɟɫɬɜɥɹɥɚɫɶ
ɠɟɥɟɡɧɨɞɨɪɨɠɧɵɦ ɬɪɚɧɫɩɨɪɬɨɦ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɤɨɧɟɱɧɵɦ
ɩɨɬɪɟɛɢɬɟɥɹɦ ɝɨɫɭɞɚɪɫɬɜɟɧɧɵɦ ɡɚɤɚɡɱɢɤɚɦ ɤɨɬɨɪɵɦ ɛɵɥ ɧɭɠɟɧ
ɭɝɨɥɶ ɤɨɧɤɪɟɬɧɨɣ ɦɚɪɤɢ ɢɦɟɥɢɫɶ ɫɟɪɬɢɮɢɤɚɬɵ ɩɪɨɢɡɜɨɞɢɬɟɥɹ ɧɚ
ɬɨɜɚɪ Ʉɨɦɩɚɧɢɹ ɪɚɫɫɱɢɬɵɜɚɥɚɫɶ ɫ ɩɪɨɞɚɜɰɨɦ ɩɨɫɥɟ ɩɨɫɬɚɜɤɢ ɬɨ
ɟɫɬɶ ɩɪɨɹɜɥɹɥɚ ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɶ ɐɟɧɚ ɭɝɥɹ ɫɨɨɬɜɟɬɫɬɜɨɜɚɥɚ
ɪɵɧɨɱɧɨɦɭ ɭɪɨɜɧɸ Ʉɨɦɩɚɧɢɹ ɢ ɤɨɧɬɪɚɝɟɧɬ ɧɟ ɡɚɜɢɫɢɦɵ ɞɪɭɝ ɨɬ
ɞɪɭɝɚɢɞɪ
ȼ ɞɟɥɟ Ɉɛɳɟɫɬɜɚ ɫ ɨɝɪɚɧɢɱɟɧɧɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶɸ
©Ɇɟɠɪɟɝɢɨɧɚɥɶɧɵɣ ɰɟɧɬɪ ɩɨ ɝɟɨɥɨɝɢɱɟɫɤɨɣ ɤɚɪɬɨɝɪɚɮɢɢª
ȽȿɈɄȺɊɌ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɩɪɢɲɥɢ ɤ ɜɵɜɨɞɭ ɱɬɨ ɩɪɢɜɥɟɤɚɹ
ɩɨɞɪɹɞɱɢɤɨɜ ɤɨɦɩɚɧɢɹ ɧɟ ɩɪɨɹɜɢɥɚ ɞɨɥɠɧɭɸ ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɶ
ɬɚɤɤɚɤɩɚɪɬɧɟɪɵɧɟɫɩɨɫɨɛɧɵ ɛɵɥɢɜɵɩɨɥɧɹɬɶɫɜɨɢɨɛɹɡɚɬɟɥɶɫɬɜɚ
ɩɨɞɨɝɨɜɨɪɚɦɄɪɨɦɟɬɨɝɨ ɢɧɫɩɟɤɬɨɪɵɜɵɹɫɧɢɥɢɱɬɨ ɤɨɧɬɪɚɝɟɧɬɵ
ɱɟɬɜɟɪɬɨɝɨ ɢ ɩɹɬɨɝɨ ɡɜɟɧɶɟɜ ɧɟɧɚɞɥɟɠɚɳɢɦ ɨɛɪɚɡɨɦ ɜɵɩɨɥɧɹɥɢ
ɫɜɨɢɧɚɥɨɝɨɜɵɟɨɛɹɡɚɬɟɥɶɫɬɜɚ
ɉɨɫɬɚɧɨɜɥɟɧɢɟ Ⱥɋ ɝ Ɇɨɫɤɜɵ ɨɬ ɩɨ ɞɟɥɭ ʋ Ⱥ 85/
KWWSVXGDFWUXDUELWUDOGRFJ:19UYU[4M5
ɈɩɪɟɞɟɥɟɧɢɟȼɟɪɯɨɜɧɨɝɨɋɭɞɚɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢɨɬʋɄȽ
ɩɨ ɞɟɥɭ 1 Ⱥ 85/ KWWSOHJDODFWVUXVXGRSUHGHOHQLHYHUNKRYQRJRVXGDUIRW
QNJSRGHOXQD
ɋɨɝɥɚɫɧɨ ɉɨɫɬɚɧɨɜɥɟɧɢɸ Ⱥɋ Ɇɨɫɤɨɜɫɤɨɝɨ ɨɤɪɭɝɚ ɨɬ
ʋɎ
ɩɪɟɞɫɬɚɜɥɟɧɢɟɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ
ɜ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɜɫɟɯ ɧɚɞɥɟɠɚɳɢɦ ɨɛɪɚɡɨɦ ɨɮɨɪɦɥɟɧɧɵɯ
ɞɨɤɭɦɟɧɬɨɜ ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɨ ɧɚɥɨɝɚɯ ɢ
ɫɛɨɪɚɯɜɰɟɥɹɯɩɨɥɭɱɟɧɢɹ ɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵɹɜɥɹɟɬɫɹ ɨɫɧɨɜɚɧɢɟɦ
ɞɥɹ ɟɟ ɩɨɥɭɱɟɧɢɹ ɟɫɥɢ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɨɦ ɧɟ ɞɨɤɚɡɚɧɨ ɱɬɨ
ɫɜɟɞɟɧɢɹ ɫɨɞɟɪɠɚɳɢɟɫɹ ɜ ɷɬɢɯ ɞɨɤɭɦɟɧɬɚɯ ɧɟɩɨɥɧɵ
ɧɟɞɨɫɬɨɜɟɪɧɵɢɢɥɢɩɪɨɬɢɜɨɪɟɱɢɜɵ
Ɍɨɬ ɮɚɤɬ ɱɬɨ ɩɚɪɬɧɟɪɵ ɤɨɧɬɪɚɝɟɧɬɨɜ ɨɛɳɟɫɬɜɚ ȽȿɈɄȺɊɌ ɚ
ɢɦɟɧɧɨ ɟ ɢ ɟɡɜɟɧɶɹ ɩɨɫɞɟɥɤɚɦ ɧɚɪɭɲɚɸɬ ɫɜɨɢ ɧɚɥɨɝɨɜɵɟ
ɨɛɹɡɚɬɟɥɶɫɬɜɚ ɧɟ ɹɜɥɹɟɬɫɹ ɨɫɧɨɜɚɧɢɟɦ ɞɥɹ ɩɪɢɡɧɚɧɢɹ
ɧɟɨɛɨɫɧɨɜɚɧɧɵɦɢ ɩɨɧɟɫɟɧɧɵɯ ɨɛɳɟɫɬɜɨɦ ɡɚɬɪɚɬ ɢ ɜɵɱɟɬɨɜ ɩɨ
ɇȾɋɗɬɢɩɚɪɬɧɟɪɵɧɟɨɬɧɨɫɹɬɫɹɤɤɚɬɟɝɨɪɢɢɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ɩɪɟɞɫɬɚɜɥɹɜɲɢɯɧɭɥɟɜɭɸɨɬɱɟɬɧɨɫɬɶ ɢ ɧɟɢɦɟɸɬɩɪɢɡɧɚɤɨɜɮɢɪɦ
ɨɞɧɨɞɧɟɜɨɤ ɍɫɬɚɧɨɜɥɟɧɧɵɟ ɫɭɞɚɦɢ ɨɛɫɬɨɹɬɟɥɶɫɬɜɚ
ɫɜɢɞɟɬɟɥɶɫɬɜɭɸɬ ɨ ɪɟɚɥɶɧɨɫɬɢ ɯɨɡɹɣɫɬɜɟɧɧɵɯ ɨɩɟɪɚɰɢɣ ɨɛɳɟɫɬɜɚ
ɩɨɜɡɚɢɦɨɨɬɧɨɲɟɧɢɹɦɫɨɫɩɨɪɧɵɦɢɤɨɧɬɪɚɝɟɧɬɚɦɢ
ȼɨɛɡɨɪɟɫɭɞɟɛɧɨɣɩɪɚɤɬɢɤɢȼɋɊɎʋɛɵɥɨɭɤɚɡɚɧɨ
ɱɬɨɧɚɥɢɱɢɟɩɪɢɡɧɚɤɨɜɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢɤɨɧɬɪɚɝɟɧɬɨɜɜɬɨɪɨɝɨɢ
ɩɨɫɥɟɞɭɸɳɢɯ ɡɜɟɧɶɟɜ ɰɟɩɨɱɤɢ ɫɞɟɥɨɤ ɟɳɟ ɧɟ ɫɜɢɞɟɬɟɥɶɫɬɜɭɟɬ ɨ
ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɩ
Ⱦɨɤɚɡɚɬɟɥɶɫɬɜɚ
ɪɟɚɥɶɧɨɫɬɢ ɫɞɟɥɤɢ ɤɨɬɨɪɵɟ ɫɵɝɪɚɥɢ ɨɫɧɨɜɧɭɸ ɪɨɥɶ ɩɪɢ ɪɟɲɟɧɢɢ
ɞɟɥɚ ɜ ɩɨɥɶɡɭ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɜ ɝɨɞɭ ɩɪɢɜɟɞɟɧɵ ɜ
ɩɪɢɥɨɠɟɧɢɢ
ȼ ɉɢɫɶɦɟ Ɏɇɋ Ɋɨɫɫɢɢ ɨɬ 1 ȿȾ#
ɞɚɥɟɟ ± ɩɢɫɶɦɨ Ɏɇɋ ɨɬ ɩɪɢɜɟɞɟɧ ɩɪɢɦɟɪ ɫɨɡɞɚɧɢɹ
ɉɨɫɬɚɧɨɜɥɟɧɢɟȺɋɆɨɫɤɨɜɫɤɨɝɨɨɤɪɭɝɚɨɬɩɨɞɟɥɭ1Ⱥʋ
Ɏ85/KWWSWD[SUDYRUXVXGHEQLHBGHODVWDW\D
SRVWDQRYOHQLHBDUELWUDMQRJRBVXGDBPRVNRYVNRJRBRNUXJDBRWBBBIBB
Ɉɛɡɨɪ ɫɭɞɟɛɧɨɣ ɩɪɚɤɬɢɤɢ ȼɟɪɯɨɜɧɨɝɨ ɋɭɞɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ 1 ɭɬɜ
ɉɪɟɡɢɞɢɭɦɨɦȼɟɪɯɨɜɧɨɝɨɋɭɞɚɊɎɄɨɧɫɭɥɶɬɚɧɬɉɥɸɫ>ɷɥɟɤɬɪɨɧɧɵɣɪɟɫɭɪɫ@
85/ KWWSZZZFRQVXOWDQWUXGRFXPHQWFRQVBGRFB/$:B ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
Ʉɚɤ ɤɨɦɩɚɧɢɢ ɞɨɤɚɡɵɜɚɥɢ ɪɟɚɥɶɧɨɫɬɶ ɫɞɟɥɤɢ ɜ ± ɝɨɞɚɯ 85/
KWWSSURYHUNDQDORJSODQUXNDNGRND]\YDOLUHDOQRVWVGHONLɞɚɬɚɨɛɪɚɳɟɧɢɹ
©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
ɮɨɪɦɚɥɶɧɨɝɨɞɨɤɭɦɟɧɬɨɨɛɨɪɨɬɚɜɰɟɥɹɯɩɨɥɭɱɟɧɢɹɧɟɨɛɨɫɧɨɜɚɧɧɨɣ
ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɉɪɟɞɫɬɚɜɥɟɧɧɵɟ ɨɛɳɟɫɬɜɨɦ ɜ ɢɧɫɩɟɤɰɢɸ
ɞɨɤɭɦɟɧɬɵ ɨɬ ɢɦɟɧɢ ɤɨɧɬɪɚɝɟɧɬɨɜ ɮɚɤɬɢɱɟɫɤɢ ɨɮɨɪɦɥɹɥɢɫɶ
ɩɪɟɞɫɬɚɜɢɬɟɥɹɦɢ ɫɚɦɨɝɨ ɨɛɳɟɫɬɜɚ ɭɱɪɟɞɢɬɟɥɶ ɢ ɪɭɤɨɜɨɞɢɬɟɥɶ
ɨɪɝɚɧɢɡɚɰɢɢɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɨɞɧɨɜɪɟɦɟɧɧɨ ɹɜɥɹɥɫɹ
ɭɱɪɟɞɢɬɟɥɟɦ ɢ ɪɭɤɨɜɨɞɢɬɟɥɟɦ ɮɢɪɦɨɞɧɨɞɧɟɜɨɤ Ɋɚɛɨɬɧɢɤ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɨɞɧɨɜɪɟɦɟɧɧɨ ɹɜɥɹɥɫɹ ɪɭɤɨɜɨɞɢɬɟɥɟɦ ɮɢɪɦɵ
ɨɞɧɨɞɧɟɜɤɢɩɪɢɷɬɨɦɜɯɨɞɟɞɨɩɪɨɫɚɨɛɚɩɨɤɚɡɚɥɢɱɬɨɮɚɤɬɢɱɟɫɤɢ
ɪɭɤɨɜɨɞɫɬɜɨ ɮɢɪɦɚɦɢɨɞɧɨɞɧɟɜɤɚɦɢ ɧɟ ɨɫɭɳɟɫɬɜɥɹɥɢ ɫɬɚɜɢɥɢ
ɩɨɞɩɢɫɢɧɚɞɨɤɭɦɟɧɬɚɯ
Ɉɛɨɛɳɚɹ ɫɭɞɟɛɧɵɟ ɨɩɪɟɞɟɥɟɧɢɹ ɫɥɟɞɭɟɬ ɜɵɞɟɥɢɬɶ
ɫɥɟɞɭɸɳɢɟɩɪɢɧɰɢɩɢɚɥɶɧɵɟɦɨɦɟɧɬɵ
ɉɪɢ ɭɫɥɨɜɢɢ ɪɟɚɥɶɧɨɝɨ ɢɫɩɨɥɧɟɧɢɹ ɡɚɤɥɸɱɟɧɧɨɣ ɦɟɠɞɭ
ɫɬɨɪɨɧɚɦɢ ɫɞɟɥɤɢ ɬɨɬ ɮɚɤɬ ɱɬɨ ɩɨɫɬɚɜɳɢɤ ɧɟ ɜɵɩɨɥɧɢɥ ɫɜɨɢ
ɨɛɹɡɚɧɧɨɫɬɢ ɩɨ ɭɩɥɚɬɟ ɧɚɥɨɝɨɜ ɫɚɦ ɩɨ ɫɟɛɟ ɧɟ ɦɨɠɟɬ ɹɜɥɹɬɶɫɹ
ɨɫɧɨɜɚɧɢɟɦ ɞɥɹ ɜɨɡɥɨɠɟɧɢɹ ɧɟɝɚɬɢɜɧɵɯ ɩɨɫɥɟɞɫɬɜɢɣ ɧɚ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɩɪɨɹɜɢɜɲɟɝɨ ɞɨɥɠɧɭɸ ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɶ ɩɪɢ
ɜɵɛɨɪɟɤɨɧɬɪɚɝɟɧɬɚ
ɉɨɤɭɩɚɬɟɥɶ ɞɨɥɠɟɧ ɩɪɨɹɜɥɹɬɶ ɨɫɬɨɪɨɠɧɨɫɬɶ ɬɨɥɶɤɨ ɩ
ɪɢ
ɜɵɛɨɪɟ ɫɜɨɟɝɨ ɤɨɧɬɪɚɝɟɧɬɚ ɧɟ ɬɪɟɛɭɟɬɫɹ ɩɪɨɜɟɪɹɬɶ ɩɨɫɬɚɜɳɢɤɨɜ
ɜɫɟɯɭɪɨɜɧɟɣ
Ɋɟɚɥɶɧɨɫɬɶɫɞɟɥɤɢɧɟ ɡɚɜɢɫɢɬɨɬ ɬɨɝɨɤɨɝɞɚ ɜɫɬɚɥ ɧɚɭ
ɱɟɬ
ɤɨɧɬɪɚɝɟɧɬ
Ɉɰɟɧɤɚɞɨɫɬɚɬɨɱɧɨɫɬɢ ɩɪɢɧɹɬɵɯɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦɦɟɪ ɩɨ
ɩɪɨɜɟɪɤɟ ɤɨɧɬɪɚɝɟɧɬɚ ɨɛɨɫɧɨɜɚɧɧɨɫɬɶ ɜɵɛɨɪɚ ɤɨɧɬɪɚɝɟɧɬɚ
ɨɫɧɨɜɧɨɣɤɪɢɬɟɪɢɣɩɪɢɡɧɚɧɢɹɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵɨɛɨɫɧɨɜɚɧɧɨɣɢɥɢ
ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ ɤɚɤ ɫɜɢɞɟɬɟɥɶɫɬɜɭɟɬ ɫɭɞɟɛɧɚɹ ɩɪɚɤɬɢɤɚ
ɭɫɥɨɜɢɟɦ ɩɪɢɡɧɚɧɢɹ ɩɨɧɟɫɟɧɧɵɯ ɨɪɝɚɧɢɡɚɰɢɟɣ ɪɚɫɯɨɞɨɜ ɩɪɢ
ɢɫɱɢɫɥɟɧɢɢɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ ɚ ɬɚɤɠɟɜɵɱɟɬɨɜ ɩɨ ɇȾɋ ɹɜɥɹɟɬɫɹ
ɪɟɚɥɶɧɨɟ ɫɨɜɟɪɲɟɧɢɟ ɬɟɯ ɯɨɡɹɣɫɬɜɟɧɧɵɯ ɨɩɟɪɚɰɢɣ ɤɨɬɨɪɵɟ
ɩɨɜɥɟɤɥɢ ɡɚɬɪɚɬɵ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɉɪɢ ɷɬɨɦ ɩɪɢɡɧɚɧɢɟ
ɧɚɥɨɝɨɜɵɦɨɪɝɚɧɨɦɪɚɫɯɨɞɨɜɩɨɧɚɥɨɝɭɧɚɩɪɢɛɵɥɶɫɚɦɨɩɨɫɟɛɟɧɟ
ɦɨɠɟɬɫɥɭɠɢɬɶɛɟɫɫɩɨɪɧɵɦɨɫɧɨɜɚɧɢɟɦɞɥɹɩɪɢɦɟɧɟɧɢɹɧɚɥɨɝɨɜɵɯ
ɜɵɱɟɬɨɜ ɩɨ ɇȾɋ ɉɨ ɦɧɟɧɢɸ ɫɭɞɨɜ ɞɥɹ ɩɨɞɬɜɟɪɠɞɟɧɢɹ ɩɪɚɜɚ ɧɚ
ɜɵɱɟɬ ɧɟɨɛɯɨɞɢɦɨ ɩɨɞɬɜɟɪɞɢɬɶ ɱɬɨ ɬɨɜɚɪɵ ɪɚɛɨɬɚ ɭɫɥɭɝɢ
ɩɪɢɨɛɪɟɬɟɧɵɭɥɢɰɚɭɤɚɡɚɧɧɨɝɨɜɫɱɟɬɟɮɚɤɬɭɪɟ
Ɋɹɞ ɩɪɢɦɟɪɨɜ ɢɡ ɫɭɞɟɛɧɨɣ ɩɪɚɤɬɢɤɢ ɡɚ ± ɝɨɞɵ
ɩɨɤɚɡɵɜɚɟɬ ɱɬɨ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɚɦ ɭɞɚɥɨɫɶ ɞɨɤɚɡɚɬɶ ɩɨɥɭɱɟɧɢɟ
ɤɨɦɩɚɧɢɹɦɢ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɧɚ ɨɫɧɨɜɟ
ɨɛɨɫɧɨɜɚɧɢɹɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɢɫɬɨɪɨɧɫɞɟɥɤɢ
ȼ ɬɚɤɢɯ ɫɩɨɪɚɯ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢ ɱɚɫɬɨ ɨɩɢɪɚɸɬɫɹ ɧɚ
ɨɬɫɭɬɫɬɜɢɟ ɮɨɪɦɚɥɶɧɨɣ ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɢ ɫɬ ɇɄ ɊɎ ɇɨ
ɫɭɞɵ ɜɩɪɚɜɟ ɢɫɩɨɥɶɡɨɜɚɬɶ ɧɟɮɨɪɦɚɥɶɧɵɟ ɤɪɢɬɟɪɢɢ ɡɚɜɢɫɢɦɨɫɬɢ
ɞɥɹ ɜɡɵɫɤɚɧɢɹ ɧɟɞɨɢɦɤɢ ɩɨɫɬɚɧɨɜɥɟɧɢɹ Ⱥɋ Ɇɨɫɤɨɜɫɤɨɝɨ ɨɬ
ʋ Ⱥ ɨɬ ʋ Ɏ
ɋɟɜɟɪɨɄɚɜɤɚɡɫɤɨɝɨɨɬʋɎɉɨɜɨɥɠɫɤɨɝɨ
ɨɬ ʋ Ɏ ɨɤɪɭɝɨɜ ɨɩɪɟɞɟɥɟɧɢɟ ȼɋ ɊɎ ɨɬ
ʋɄȽ
ȼ ɬɨ ɠɟ ɜɪɟɦɹ ɫɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɪɚɫɲɢɪɟɧɢɟ ɩɪɢɦɟɧɟɧɢɹ
ɧɟɮɨɪɦɚɥɶɧɵɯ ɤɪɢɬɟɪɢɟɜ ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ɜ ɫɭɞɟɛɧɵɯ ɫɩɨɪɚɯ Ɉɩɢɪɚɹɫɶ ɧɚ ɷɬɢ ɤɪɢɬɟɪɢɢ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ
ɞɨɤɚɡɵɜɚɥɢ ɭɯɨɞ ɤɨɦɩɚɧɢɣ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɧɚ ɨɫɧɨɜɟ ɢɯ
ɫɨɝɥɚɫɨɜɚɧɧɵɯ ɞɟɣɫɬɜɢɣ ɩɨɫɬɚɧɨɜɥɟɧɢɹ Ⱥɋ Ɇɨɫɤɨɜɫɤɨɝɨ ɨɬ
ʋ Ⱥ ɨɬ ʋ Ɏ
ɋɟɜɟɪɨɄɚɜɤɚɡɫɤɨɝɨɨɬʋɎɉɨɜɨɥɠɫɤɨɝɨ
ɨɬ ʋ Ɏ ɨɤɪɭɝɨɜ ɨɩɪɟɞɟɥɟɧɢɟ ȼɋ ɊɎ ɨɬ
ʋɄȽ
ɋɭɞɟɛɧɚɹ ɩɪɚɤɬɢɤɚ ɩɨ ɫɩɨɪɚɦ ɜɵɢɝɪɚɧɧɵɦ ɧɚɥɨɝɨɜɵɦɢ
ɨɪɝɚɧɚɦɢɩɨɡɜɨɥɹɟɬɫɞɟɥɚɬɶɫɥɟɞɭɸɳɢɟɜɵɜɨɞɵ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɶ ɭɱɚɫɬɧɢɤɨɜ ɫɞɟɥɨɤ ɫɚɦɚ ɩɨ ɫɟɛɟ ɦɨɠɟɬ
ɢɦɟɬɶ ɡɧɚɱɟɧɢɟ ɜ ɰɟɥɹɯ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɬɨɥɶɤɨ ɟɫɥɢ ɨɧɚ
ɢɫɩɨɥɶɡɭɟɬɫɹ ɭɱɚɫɬɧɢɤɚɦɢ ɫɞɟɥɤɢ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ
ɫɨɝɥɚɫɨɜɚɧɧɵɯ ɡɚɜɢɫɢɦɵɯ ɞɪɭɝ ɨɬ ɞɪɭɝɚ ɞɟɣɫɬɜɢɣ ɧɟ
ɨɛɭɫɥɨɜɥɟɧɧɵɦɢ ɪɚɡɭɦɧɵɦɢ ɷɤɨɧɨɦɢɱɟɫɤɢɦɢ ɢɥɢ ɢɧɵɦɢ
ɩɪɢɱɢɧɚɦɢ
ɜ ɫɥɭɱɚɹɯ ɤɨɝɞɚ ɞɟɣɫɬɜɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɢ ɞɪɭɝɢɯ ɥɢɰ
ɧɨɫɹɬ ɫɨɝɥɚɫɨɜɚɧɧɵɣ ɯɚɪɚɤɬɟɪ ɢ ɩɪɢɜɨɞɹɬ ɤ ɧɟɜɨɡɦɨɠɧɨɫɬɢ
ɢɫɩɨɥɧɟɧɢɹ ɨɛɹɡɚɧɧɨɫɬɢ ɩɨ ɭɩɥɚɬɟ ɧɚɥɨɝɨɜ ɢɯ ɩɥɚɬɟɥɶɳɢɤɨɦ ɤ
ɷɬɢɦ ɥɢɰɚɦ ɦɨɠɟɬ ɛɵɬɶ ɩɪɢɦɟɧɟɧɨ ɩɨɧɹɬɢɟ ©ɢɧɨɣ ɡɚɜɢɫɢɦɨɫɬɢª
ɩɨɞɩɩɫɬɇɄɊɎ
ɋɦɩɨɞɪɨɛɧɨ ɘɡɜɚɤɆȼ ɋɩɨɪɵɨ ɧɚɥɨɝɨɜɨɣɜɵɝɨɞɟ ɉɪɚɤɬɢɤɚɧɚɱɚɥɚɝɝ
Ⱥɭɞɢɬ Ɋɍ 85/ KWWSVZZZDXGLWLWUXDUWLFOHVDFFRXQWFRXUWDKWPO ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɨɛɨɫɧɨɜɚɧɢɟɦ ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɢ ɤɨɦɩɚɧɢɣ ɦɨɠɟɬ ɫɥɭɠɢɬɶ
ɞɨɤɚɡɚɬɟɥɶɫɬɜɨ ɦɧɢɦɨɝɨ ɯɚɪɚɤɬɟɪɚ ɫɞɟɥɨɤ ɩɨ ɜɵɜɨɞɭ ɢɦɭɳɟɫɬɜɚ
ɫɨɜɟɪɲɟɧɧɵɯ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɨ ɱɟɦ ɞɨɥɠɧɨ ɛɵɥɨ ɛɵɬɶ
ɢɡɜɟɫɬɧɨɢɯɫɬɨɪɨɧɚɦ
ɞɥɹ ɜɵɹɜɥɟɧɢɹ ɫɭɬɢ ɫɥɨɠɢɜɲɢɯɫɹ ɦɟɠɞɭ ɨɪɝɚɧɢɡɚɰɢɹɦɢ
ɨɬɧɨɲɟɧɢɣ ɦɨɠɟɬ ɛɵɬɶ ɩɪɢɦɟɧɟɧɚ ɤɨɧɰɟɩɰɢɹ ©ɫɧɹɬɢɹ
ɤɨɪɩɨɪɚɬɢɜɧɨɣ ɜɭɚɥɢª ɫɨɝɥɚɫɧɨ ɤɨɬɨɪɨɣ ɢɦɟɟɬ ɦɟɫɬɨ ɩɪɢɧɰɢɩ
ɜɢɧɵ ɸɪɢɞɢɱɟɫɤɨɝɨ ɥɢɰɚ ɩɪɢɜɥɟɤɚɟɦɨɝɨ ɤ ɸɪɢɞɢɱɟɫɤɨɣ
ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢɡɚɧɟɢɫɩɨɥɧɟɧɢɟɧɚɥɨɝɨɜɵɯɨɛɹɡɚɧɧɨɫɬɟɣ
ɜɨɡɦɨɠɧɨɜɡɵɫɤɚɧɢɟɧɚɥɨɝɨɜɨɝɨɞɨɥɝɚɨɪɝɚɧɢɡɚɰɢɢɛɚɧɤɪɨɬɚ
ɫɟɟɪɭɤɨɜɨɞɢɬɟɥɹɟɫɥɢɛɭɞɟɬɞɨɤɚɡɚɧɨɱɬɨɨɧɤɨɧɬɪɨɥɢɪɨɜɚɥɜɫɸ
ɞɟɹɬɟɥɶɧɨɫɬɶ ɤɨɦɩɚɧɢɢ ɟɝɨ ɞɟɣɫɬɜɢɹ ɩɪɢɜɟɥɢ ɤ ɢɫɤɭɫɫɬɜɟɧɧɨɦɭ
ɛɚɧɤɪɨɬɫɬɜɭ ɢ ɧɟɜɨɡɦɨɠɧɨɫɬɢ ɭɞɨɜɥɟɬɜɨɪɟɧɢɹ ɬɪɟɛɨɜɚɧɢɣ
ɧɚɥɨɝɨɜɵɯɨɪɝɚɧɨɜ
ɉɪɢɦɟɪ Ʉɨɦɩɚɧɢɹ ɢɦɟɸɳɚɹ ɛɨɥɶɲɢɟ ɞɨɥɝɢ ɩɪɢɨɛɪɟɥɚ ɭ
ɡɚɜɢɫɢɦɨɝɨ ɤɨɧɬɪɚɝɟɧɬɚ ɫɤɥɚɞ ɫ ɢɡɧɨɫɨɦ ɛɨɥɟɟ ɤɨɬɨɪɵɣ
ɧɟɥɶɡɹ ɢɫɩɨɥɶɡɨɜɚɬɶ ɛɟɡ ɪɟɦɨɧɬɚ ɉɨɫɥɟ ɨɮɨɪɦɥɟɧɢɹ ɨɛɴɟɤɬɚ ɜ
ɫɨɛɫɬɜɟɧɧɨɫɬɶ ɤɨɦɩɚɧɢɹ ɩɪɟɞɴɹɜɢɥɚ ɤ ɜɵɱɟɬɭ ɇȾɋ ɜ ɫɭɦɦɟ
ɦɥɧ ɪɭɛɥɟɣ ɩɪɢ ɷɬɨɦ ɤɚɤ ɛɵɥɨ ɭɫɬɚɧɨɜɥɟɧɨ ɜ ɯɨɞɟ ɩɪɨɜɟɪɤɢ
ɡɚɹɜɥɟɧɧɚɹɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦɰɟɧɚɫɤɥɚɞɚɜɵɲɟɩɟɪɜɨɧɚɱɚɥɶɧɨɣ
ɫɬɨɢɦɨɫɬɢ ɜ ɪɚɡ ɉɨɷɬɨɦɭ ɢɧɫɩɟɤɬɨɪɵ ɪɟɲɢɥɢ ɱɬɨ ɫɞɟɥɤɚ
ɧɨɫɢɬ ɮɨɪɦɚɥɶɧɵɣ ɯɚɪɚɤɬɟɪ ɢ ɨɬɤɚɡɚɥɢ ɤɨɦɩɚɧɢɢ ɜ ɜɵɱɟɬɟ ɩɨ
ɇȾɋ
ɗɬɚ ɩɨɡɢɰɢɹ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɩɨɥɭɱɢɥɚ ɩɨɞɞɟɪɠɤɭ
ɚɪɛɢɬɪɚɠɧɨɝɨɫɭɞɚ ɉɨɫɬɚɧɨɜɥɟɧɢɟɎȺɋ ɋɟɜɟɪɨɁɚɩɚɞɧɨɝɨ ɨɤɪɭɝɚ
ɨɬʋɎɢɫɯɨɞɹɢɡɫɥɟɞɭɸɳɢɯɚɪɝɭɦɟɧɬɨɜ
Ʉɨɦɩɚɧɢɹ ɧɟ ɫɦɨɝɥɚ ɞɨɤɚɡɚɬɶ ɡɚɱɟɦ ɟɣ ɬɚɤɨɟ ɞɨɪɨɝɨɟ
ɢɦɭɳɟɫɬɜɨ ɤɨɬɨɪɨɟ ɬɪɟɛɭɟɬ ɫɭɳɟɫɬɜɟɧɧɵɯ ɪɚɫɯɨɞɨɜ ɋɭɞɶɢ
ɨɰɟɧɢɜɚɸɬ ɮɢɧɚɧɫɨɜɨɟ ɫɨɫɬɨɹɧɢɟ ɤɨɦɩɚɧɢɢ ɍ ɩɨɤɭɩɚɬɟɥɹ ɧɟɬ
ɞɟɧɟɝɧɚɪɟɦɨɧɬɚɛɟɡɧɟɝɨɚɤɬɢɜɢɫɩɨɥɶɡɨɜɚɬɶɧɟɜɨɡɦɨɠɧɨɄɪɨɦɟ
ɬɨɝɨɭɱɪɟɞɢɬɟɥɟɦ ɢ ɩɪɨɞɚɜɰɚ ɢ ɩɨɤɭɩɚɬɟɥɹɹɜɥɹɟɬɫɹ ɨɞɧɨ ɢɬɨ ɠɟ
ɥɢɰɨ ɬɨ ɟɫɬɶ ɨɧɢ ɜɡɚɢɦɨɡɚɜɢɫɢɦɵ ɢ ɦɨɝɭɬ ɨɤɚɡɵɜɚɬɶ ɜɥɢɹɧɢɟ ɧɚ
ɞɟɹɬɟɥɶɧɨɫɬɶɞɪɭɝɞɪɭɝɚ
ɋɦ ɩɨɞɪɨɛɧɨ Ɇɚɬɸɯɢɧɚ ȿɋ Ɉɫɨɛɟɧɧɨɫɬɢ ɩɪɢɦɟɧɟɧɢɹ ɤɨɧɰɟɩɰɢɢ ©ɫɧɹɬɢɹ
ɤɨɪɩɨɪɚɬɢɜɧɨɣ ɜɭɚɥɢª ɜ ɧɚɥɨɝɨɜɵɯ ɫɩɨɪɚɯ ɜ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɇɚɭɱɧɨ
ɩɪɚɤɬɢɱɟɫɤɢɟɢɫɫɥɟɞɨɜɚɧɢɹʋɋ
Ɏɨɦɢɧ Ɉ ©ɋɬɚɥɨ ɹɫɧɨɤɚɤɞɨɤɚɡɚɬɶɧɚɞɟɠɧɨɫɬɶɜɚɲɢɯɤɨɧɬɪɚɝɟɧɬɨɜª ɍɱɟɬ ɇɚɥɨɝɢ
ɉɪɚɜɨ±ɨɤɬɹɛɪɹʋ85/KWWSHJD]HWDXQSUXDUWLFOHDVS["DLG ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ ɢɦɟɥɨ ɦɟɫɬɨ ɫɨɜɟɪɲɟɧɢɟ ɯɨɡɹɣɫɬɜɟɧɧɵɯ
ɨɩɟɪɚɰɢɣ ɮɨɪɦɚɥɶɧɨ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ ɬɪɟɛɨɜɚɧɢɹɦ
ɞɟɣɫɬɜɭɸɳɟɝɨ ɧɚɥɨɝɨɜɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɨɞɧɚɤɨ ɧɟ ɢɦɟɸɳɢɯ
ɪɚɡɭɦɧɨɣ ɞɟɥɨɜɨɣ ɰɟɥɢ ɡɚ ɢɫɤɥɸɱɟɧɢɟɦ ɩɨɥɭɱɟɧɢɹ
ɧɟɨɛɨɫɧɨɜɚɧɧɨɣɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵ
ɉɪɢɦɟɪ ȼɞɟɥɟɨɛɳɟɫɬɜɚɫɨɝɪɚɧɢɱɟɧɧɨɣɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶɸ
©ȺɜɬɨɪɢɬɟɬȺɜɬɨª ɦɟɪɵ ɩɪɢɧɭɞɢɬɟɥɶɧɨɝɨ ɜɡɵɫɤɚɧɢɹ
ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɫ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɧɟ ɞɚɥɢ ɪɟɡɭɥɶɬɚɬɨɜ
ɜɫɥɟɞɫɬɜɢɟ ɩɪɢɦɟɧɟɧɢɹ ɫɯɟɦɵ ɫɨɡɞɚɧɧɨɣ ɛɚɧɤɨɦ ɫɨɜɦɟɫɬɧɨ ɫ
ɩɨɞɤɨɧɬɪɨɥɶɧɵɦɢɨɪɝɚɧɢɡɚɰɢɹɦɢ
ɋɭɬɶ ɫɯɟɦɵ ɡɚɤɥɸɱɚɥɚɫɶ ɜ ɬɨɦ ɱɬɨ ɛɚɧɤɭ ɛɵɥɨ ɩɟɪɟɞɚɧɨ
ɢɦɭɳɟɫɬɜɨ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɋɯɟɦɚ ɞɚɜɚɥɚ ɜɨɡɦɨɠɧɨɫɬɶ
ɨɪɝɚɧɢɡɚɰɢɢɭɤɥɨɧɢɬɶɫɹɨɬɧɚɥɨɝɨɜɩɭɬɟɦɜɵɜɨɞɚɢɡɫɜɨɢɯɚɤɬɢɜɨɜ
ɢɦɭɳɟɫɬɜɚ ɡɚ ɫɱɟɬ ɤɨɬɨɪɨɝɨ ɦɨɝɥɚ ɛɵɬɶ ɩɨɝɚɲɟɧɚ ɧɚɥɨɝɨɜɚɹ
ɧɟɞɨɢɦɤɚ ɉɪɢ ɷɬɨɦ ɛɵɥɨ ɜɵɹɜɥɟɧɨ ɱɬɨ ɭɱɪɟɞɢɬɟɥɶ ɨɪɝɚɧɢɡɚɰɢɢ
ɧɚɯɨɞɢɬɫɹɜɫɥɭɠɟɛɧɨɦɢɢɧɨɦɩɨɞɱɢɧɟɧɢɢɭɪɭɤɨɜɨɞɫɬɜɚɛɚɧɤɚɚ
ɭɫɬɚɜɧɵɣ ɤɚɩɢɬɚɥ ɨɛɳɟɫɬɜɚ ɫɮɨɪɦɢɪɨɜɚɧ ɡɚ ɫɱɟɬ ɢɦɭɳɟɫɬɜɚ
ɬɪɟɬɶɟɣɤɨɦɩɚɧɢɢɝɞɟɝɟɧɟɪɚɥɶɧɵɦɞɢɪɟɤɬɨɪɨɦɹɜɥɹɟɬɫɹɟɳɟɨɞɢɧ
ɫɨɜɥɚɞɟɥɟɰɛɚɧɤɚ
ȼ ɪɟɡɭɥɶɬɚɬɟ ȼɋ ɊɎ ɫɞɟɥɚɥ ɜɵɜɨɞ ɨ ɬɨɦ ɱɬɨ ɧɟɫɦɨɬɪɹ ɧɚ
ɨɬɫɭɬɫɬɜɢɟ ɩɪɢɡɧɚɤɨɜ ɩɪɹɦɨɣ ɫɭɛɴɟɤɬɢɜɧɨɣ ɡɚɜɢɫɢɦɨɫɬɢ ɦɟɠɞɭ
ɭɱɚɫɬɧɢɤɚɦɢ ɫɞɟɥɤɢ ɫɭɳɟɫɬɜɭɟɬ ©ɢɧɚɹ ɡɚɜɢɫɢɦɨɫɬɶª ɉɨɷɬɨɦɭ
ɫɨɝɥɚɫɧɨ Ɉɩɪɟɞɟɥɟɧɢɸ ȼɋ ɊɎ ɨɬ
ɜ ɞɚɧɧɨɦ ɫɥɭɱɚɟ
ɜɨɡɦɨɠɧɨ ɩɪɢɦɟɧɟɧɢɟ ɩɨɥɨɠɟɧɢɣ ɩɩ ɩ ɫɬ ɇɄ ɊɎ ɨ
ɜɡɵɫɤɚɧɢɹɜɫɭɞɟɛɧɨɦɩɨɪɹɞɤɟɧɟɞɨɢɦɤɢɫɨɪɝɚɧɢɡɚɰɢɣɹɜɥɹɸɳɢɯ
ɡɚɜɢɫɢɦɵɦɢɞɨɱɟɪɧɢɦɢɨɛɳɟɫɬɜɚɦɢɩɪɟɞɩɪɢɹɬɢɹɦɢ
ɉɪɢɦɟɪɉɨɦɧɟɧɢɸɧɚɥɨɝɨɜɨɝɨɨɪɝɚɧɚɞɚɥɟɟ±ɂɧɫɩɟɤɰɢɹ
ɜ ɩɟɪɢɨɞ ɩɪɨɜɟɞɟɧɢɹ ɜɵɟɡɞɧɨɣ ɩɪɨɜɟɪɤɢ ɨɛɳɟɫɬɜɚ ©ɂɧɬɟɪɤɪɨɫ
Ɉɩɬªɞɚɥɟɟ± ɈɛɳɟɫɬɜɨɈɛɳɟɫɬɜɨ ɫɰɟɥɶɸ ɭɤɥɨɧɟɧɢɹɨɬɭɩɥɚɬɵ
ɧɚɥɨɝɨɜ ɮɚɤɬɢɱɟɫɤɢ ɩɟɪɟɜɟɥɨ ɫɜɨɸ ɮɢɧɚɧɫɨɜɨɯɨɡɹɣɫɬɜɟɧɧɭɸ
ɈɛɡɨɪɩɪɚɜɨɜɵɯɩɨɡɢɰɢɣɜɵɫɲɢɯɫɭɞɨɜɜɫɩɨɪɚɯɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜɫɎɇɋ
ɉɟɬɟɪɛɭɪɝɫɤɢɣɩɪɚɜɨɜɨɣɩɨɪɬɚɥ85/
KWWSSSWUXQHZV"XWPBFDPSDLJQ GDLO\QHZVBXWPBVRXUFH 6HQG3XOV
HXWPBPHGLXP HPDLOɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɈɩɪɟɞɟɥɟɧɢɟȼɟɪɯɨɜɧɨɝɨɋɭɞɚɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢɨɬ1ɄȽ
ɩɨ ɞɟɥɭ 1 Ⱥ 85/ KWWSOHJDODFWVUXVXGRSUHGHOHQLHYHUNKRYQRJRVXGDUIRW
QNJSRGHOXQD
ɈɩɪɟɞɟɥɟɧɢɟȼɟɪɯɨɜɧɨɝɨɋɭɞɚɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢɨɬ1ɄȽ
ɩɨ ɞɟɥɭ 1 Ⱥ 85/ KWWSOHJDODFWVUXVXGRSUHGHOHQLHYHUNKRYQRJRVXGDUIRW
QNJSRGHOXQD
ɞɟɹɬɟɥɶɧɨɫɬɶ ɧɚ ɜɧɨɜɶ ɫɨɡɞɚɧɧɨɟ ɸɪɢɞɢɱɟɫɤɨɟ ɥɢɰɨ ɨɛɳɟɫɬɜɨ
©ɂɧɬɟɪɨɫª
ȼ ɤɚɱɟɫɬɜɟ ɨɛɨɫɧɨɜɚɧɢɹ ɫɜɨɟɣ ɩɨɡɢɰɢɢ ɂɧɫɩɟɤɰɢɹ
ɩɪɟɞɫɬɚɜɢɥɚɫɥɟɞɭɸɳɢɟɞɨɤɚɡɚɬɟɥɶɫɬɜɚ
ɮɚɤɬɢɱɟɫɤɨɟ ɩɪɟɤɪɚɳɟɧɢɟ ɞɟɹɬɟɥɶɧɨɫɬɢ ɜ ɤɚɱɟɫɬɜɟ
ɨɩɬɨɜɨɝɨ ɪɚɫɩɪɨɫɬɪɚɧɢɬɟɥɹ ɩɪɨɞɭɤɬɨɜ ɩɢɬɚɧɢɹ ɨɛɳɟɫɬɜɨɦ
©ɂɧɬɟɪɤɪɨɫ Ɉɩɬ ɢ ɩɟɪɟɡɚɤɥɸɱɟɧɢɟ ɞɨɝɨɜɨɪɨɜ ɫ ɩɨɫɬɚɜɳɢɤɚɦɢ ɢ
ɩɨɤɭɩɚɬɟɥɹɦɢɞɚɧɧɨɝɨɨɛɳɟɫɬɜɚɧɚɜɧɨɜɶɫɨɡɞɚɧɧɭɸɨɪɝɚɧɢɡɚɰɢɸ
ɨɛɴɹɜɥɟɧɢɟ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɧɟɫɨɫɬɨɹɬɟɥɶɧɵɦ
ɛɚɧɤɪɨɬɨɦ ɢ ɨɬɤɪɵɬɢɟ ɤɨɧɤɭɪɫɧɨɝɨ ɩɪɨɢɡɜɨɞɫɬɜɚ ɩɪɢ
ɮɚɤɬɢɱɟɫɤɨɦ ɩɪɨɞɨɥɠɟɧɢɢ ɞɟɹɬɟɥɶɧɨɫɬɢ ɨɛɳɟɫɬɜɨɦ ©ɂɧɬɟɪɨɫª ɢ
ɩɨɥɭɱɟɧɢɟɦɢɦɩɪɢɛɵɥɢ
ɢɫɩɨɥɶɡɨɜɚɧɢɟ ɨɛɳɟɫɬɜɨɦ ©ɂɧɬɟɪɨɫª ɬɨɝɨ ɠɟ ɩɟɪɫɨɧɚɥɚ
ɩɟɪɟɜɟɞɟɧɧɨɝɨ ɜɨ ɜɧɨɜɶ ɫɨɡɞɚɧɧɭɸ ɨɪɝɚɧɢɡɚɰɢɸ ɬɟɯ ɠɟ
ɬɟɥɟɮɨɧɧɵɯɧɨɦɟɪɨɜɢɫɚɣɬɚɜɫɟɬɢɂɧɬɟɪɧɟɬɢɬɩ
ɋɭɞɵ ɩɟɪɜɨɣ ɢ ɚɩɟɥɥɹɰɢɨɧɧɨɣ ɢɧɫɬɚɧɰɢɣ ɩɨɞɞɟɪɠɚɥɢ
ɂɧɫɩɟɤɰɢɸɇɨɤɚɫɫɚɰɢɹɷɬɢɫɭɞɟɛɧɵɟɚɤɬɵɨɬɦɟɧɢɥɚɢɨɬɩɪɚɜɢɥɚ
ɞɟɥɨ ɧɚ ɧɨɜɨɟ ɪɚɫɫɦɨɬɪɟɧɢɟ ɋɭɞ ɨɬɦɟɬɢɥ ɱɬɨ ɭɫɬɭɩɤɚ ɩɪɚɜ ɩɨ
ɞɨɝɨɜɨɪɚɦ ɛɵɥɚ ɜɨɡɦɟɡɞɧɨɣ ɇɨɜɚɹ ɤɨɦɩɚɧɢɹ ɩɪɢɨɛɪɟɥɚ ɩɪɚɜɚ
ɛɨɥɟɟ ɱɟɦ ɡɚ ɦɥɧ ɪɭɛɥɟɣ Ɉɛɳɟɫɬɜɚ ɧɟ ɜɡɚɢɦɨɡɚɜɢɫɢɦɵ ɗɬɨ
ɝɨɜɨɪɢɬ ɨ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨɣ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ
ɨɛɟɢɯɤɨɦɩɚɧɢɣ
ɂɫɤ ɢɧɫɩɟɤɰɢɢ ɨ ɩɪɢɡɧɚɧɢɢ ɞɜɭɯ ɤɨɦɩɚɧɢɣ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɵɦɢ ɪɚɫɫɦɨɬɪɟɥɚ ɋɭɞɟɛɧɚɹ ɤɨɥɥɟɝɢɹ ɩɨ
ɷɤɨɧɨɦɢɱɟɫɤɢɦ ɫɩɨɪɚɦ ȼɋ ɊɎ ȼɟɪɯɨɜɧɵɣ ɫɭɞ ɧɟ ɫɨɝɥɚɫɢɥɫɹ ɫ
ɜɵɜɨɞɚɦɢ ɩɟɪɜɨɣ ɢ ɚɩɟɥɥɹɰɢɨɧɧɨɣ ɢɧɫɬɚɧɰɢɣ
ȼɋ ɊɎ ɫɜɹɡɚɥ
ɩɪɢɦɟɧɟɧɢɟɩɨɞɩɩɫɬɇɄɊɎɫɦɧɢɦɵɦɯɚɪɚɤɬɟɪɨɦɫɞɟɥɨɤ
ɩɨ ɜɵɜɨɞɭ ɢɦɭɳɟɫɬɜɚ ɫɨɜɟɪɲɟɧɧɵɯ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɨ ɱɟɦ
ɞɨɥɠɧɨɛɵɥɨɛɵɬɶɢɡɜɟɫɬɧɨɢɯɫɬɨɪɨɧɚɦ
ɉɨɫɬɚɧɨɜɥɟɧɢɟȺɋɆɨɫɤɨɜɫɤɨɝɨɨɤɪɭɝɚɨɬʋȺɈɩɪɟɞɟɥɟɧɢɟɦ
ȼɟɪɯɨɜɧɨɝɨɋɭɞɚɊɎɨɬ1ɄȽɞɚɧɧɨɟɩɨɫɬɚɧɨɜɥɟɧɢɟɨɬɦɟɧɟɧɨ
ɪɟɲɟɧɢɟȺɪɛɢɬɪɚɠɧɨɝɨɫɭɞɚɝɆɨɫɤɜɵɨɬɩɨɞɚɧɧɨɦɭɞɟɥɭɢɩɨɫɬɚɧɨɜɥɟɧɢɟ
Ⱦɟɜɹɬɨɝɨɚɪɛɢɬɪɚɠɧɨɝɨɚɩɟɥɥɹɰɢɨɧɧɨɝɨɫɭɞɚɨɬ1Ⱥɉɨɫɬɚɜɥɟɧɵ
ɛɟɡɢɡɦɟɧɟɧɢɹ
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Ɉɩɪɟɞɟɥɟɧɢɟȼɋ ɊɎ ɨɬ ʋ ɄȽ ɞɨɤɭɦɟɧɬ ɨɩɭɛɥɢɤɨɜɚɧ ɧɟ ɛɵɥ
85/
KWWSZZZFRQVXOWDQWUXFRQVFJLRQOLQHFJL"UHT GRFWV F
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ɋɨɝɥɚɫɧɨ ɩɨɞɩ ɩ ɫɬ ɇɄ ɊɎ ɞɨɩɭɫɤɚɟɬɫɹ ɜɡɵɫɤɚɧɢɟ
ɡɚɞɨɥɠɟɧɧɨɫɬɢɫɬɪɟɬɶɟɝɨɥɢɰɚɟɫɥɢ
ɫ ɦɨɦɟɧɬɚ ɤɨɝɞɚ ɨɪɝɚɧɢɡɚɰɢɹ ɡɚ ɤɨɬɨɪɨɣ ɱɢɫɥɢɬɫɹ
ɧɟɞɨɢɦɤɚ ɭɡɧɚɥɚ ɢɥɢ ɞɨɥɠɧɚ ɛɵɥɚ ɭɡɧɚɬɶ ɨ ɧɚɡɧɚɱɟɧɢɢ ɜɵɟɡɞɧɨɣ
ɧɚɥɨɝɨɜɨɣ ɩɪɨɜɟɪɤɢ ɢɥɢ ɨ ɧɚɱɚɥɟ ɩɪɨɜɟɞɟɧɢɹ ɤɚɦɟɪɚɥɶɧɨɣ
ɧɚɥɨɝɨɜɨɣɩɪɨɜɟɪɤɢɩɪɨɢɡɨɲɥɚɩɟɪɟɞɚɱɚɞɟɧɟɠɧɵɯɫɪɟɞɫɬɜɢɧɨɝɨ
ɢɦɭɳɟɫɬɜɚɨɫɧɨɜɧɨɦɭɩɪɟɨɛɥɚɞɚɸɳɟɦɭɭɱɚɫɬɜɭɸɳɟɦɭɨɛɳɟɫɬɜɭ
ɩɪɟɞɩɪɢɹɬɢɸ ɡɚɜɢɫɢɦɨɦɭ ɞɨɱɟɪɧɟɦɭ ɨɛɳɟɫɬɜɭ ɩɪɟɞɩɪɢɹɬɢɸ
ɥɢɛɨɨɪɝɚɧɢɡɚɰɢɹɦɩɪɢɡɧɚɧɧɵɦɫɭɞɨɦɢɧɵɦɨɛɪɚɡɨɦ ɡɚɜɢɫɢɦɵɦɢ
ɫɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦɡɚɤɨɬɨɪɵɦɱɢɫɥɢɬɫɹɧɟɞɨɢɦɤɚ
ɬɚɤɚɹ ɩɟɪɟɞɚɱɚ ɩɪɢɜɟɥɚ ɤ ɧɟɜɨɡɦɨɠɧɨɫɬɢ ɜɡɵɫɤɚɧɢɹ
ɭɤɚɡɚɧɧɨɣɧɟɞɨɢɦɤɢ
ȼɟɪɯɨɜɧɵɣɋɭɞɨɬɦɟɬɢɥɱɬɨɢɫɩɨɥɶɡɭɟɦɨɟɜɩɫɬɇɄɊɎ
ɩɨɧɹɬɢɟ©ɢɧɨɣɡɚɜɢɫɢɦɨɫɬɢªɦɟɠɞɭɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦɢɥɢɰɨɦ
ɤ ɤɨɬɨɪɨɦɭ ɩɪɟɞɴɹɜɥɟɧɨ ɬɪɟɛɨɜɚɧɢɟ ɨ ɜɡɵɫɤɚɧɢɢ ɧɚɥɨɝɨɜɨɣ
ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɢɦɟɟɬ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨɟ ɡɧɚɱɟɧɢɟ ɢ ɞɨɥɠɧɨ
ɬɨɥɤɨɜɚɬɶɫɹ ɫ ɭɱɟɬɨɦ ɰɟɥɢ ɞɚɧɧɨɣ ɧɨɪɦɵ ɩɪɨɬɢɜɨɞɟɣɫɬɜɨɜɚɬɶ
ɢɡɛɟɠɚɧɢɸɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹɜɬɟɯɢɫɤɥɸɱɢɬɟɥɶɧɵɯɫɥɭɱɚɹɯɤɨɝɞɚ
ɞɟɣɫɬɜɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɢ ɞɪɭɝɢɯ ɥɢɰ ɧɨɫɹɬ ɫɨɝɥɚɫɨɜɚɧɧɵɣ
ɡɚɜɢɫɢɦɵɣ ɞɪɭɝ ɨɬ ɞɪɭɝɚ ɯɚɪɚɤɬɟɪ ɢ ɩɪɢɜɨɞɹɬ ɤ ɧɟɜɨɡɦɨɠɧɨɫɬɢ
ɢɫɩɨɥɧɟɧɢɹɨɛɹɡɚɧɧɨɫɬɢɩɨɭɩɥɚɬɟɧɚɥɨɝɨɜɢɯɩɥɚɬɟɥɶɳɢɤɨɦɜɬɨɦ
ɱɢɫɥɟ ɩɪɢ ɨɬɫɭɬɫɬɜɢɢ ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɢ ɩɪɟɞɭɫɦɨɬɪɟɧɧɨɣ ɫɬ
ɇɄɊɎ
Ⱦɟɧɶɝɢ ɡɚ ɭɫɬɭɩɤɭ ɩɪɚɜ Ɉɛɳɟɫɬɜɨ ɩɟɪɟɱɢɫɥɢɥɨ ɭɱɪɟɞɢɬɟɥɸ
ɫɬɚɪɨɣ ɤɨɦɩɚɧɢɢ ɚ ɧɟ ɧɚ ɫɱɟɬ ɧɚɥɨɝɨɜɨɝɨ ɞɨɥɠɧɢɤɚ ɱɬɨ ɞɚɥɨ ɛɵ
ɜɨɡɦɨɠɧɨɫɬɶ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɚɦ ɜɡɵɫɤɚɬɶ ɡɚɞɨɥɠɟɧɧɨɫɬɶ ɉɨ
ɦɧɟɧɢɸɫɭɞɚɰɟɥɶɸ ɷɬɢɯɦɚɧɢɩɭɥɹɰɢɣɛɵɥɨɭɤɥɨɧɟɧɢɟ ɨɬɭɩɥɚɬɵ
ɧɚɥɨɝɨɜ
Ⱥɧɚɥɨɝɢɱɧɚɹ ɫɢɬɭɚɰɢɹ ɫɥɨɠɢɥɚɫɶ ɜ ɞɟɥɟ ɤɨɦɩɚɧɢɢ ɈɈɈ
©ɊɭɫɶȺɥɤɨª ȼ ɯɨɞɟ ɜɵɟɡɞɧɨɣ ɩɪɨɜɟɪɤɢ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ
ɜɵɹɜɢɥɢ ɮɚɤɬ ɫɨɤɪɵɬɢɹ ɤɨɦɩɚɧɢɟɣ ɪɟɚɥɢɡɚɰɢɢ ɩɪɨɞɭɤɰɢɢ ɧɚ
ɤɪɭɩɧɵɟ ɫɭɦɦɵ ɩɭɬɟɦ ɩɪɢɦɟɧɟɧɢɹ ɫɯɟɦɵ ɫ ɭɱɚɫɬɢɟɦ ɡɚɜɢɫɢɦɵɯ
ɩɨɤɭɩɚɬɟɥɟɣ ɢɦɟɸɳɢɯ ɩɪɢɡɧɚɤɢ ©ɨɞɧɨɞɧɟɜɨɤª ɉɨɫɥɟ ɧɚɥɨɝɨɜɨɣ
ɩɪɨɜɟɪɤɢ ɤɨɦɩɚɧɢɹ ɜɵɜɟɥɚ ɚɤɬɢɜɵ ɢ ɨɛɚɧɤɪɨɬɢɥɚɫɶ ɋɭɞ
ɋɦ ɩɨɞɪɨɛɧɨ Ɋɚɡɝɢɥɶɞɟɟɜ Ⱥȼ ȼɡɵɫɤɚɧɢɟ ɧɚɥɨɝɨɜ ɫ ɬɪɟɬɶɟɝɨ ɥɢɰɚ ɤɚɤ ɪɟɡɭɥɶɬɚɬ
ɫɨɜɟɪɲɟɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɦɧɢɦɨɣ ɫɞɟɥɤɢ Ʉɨɦɦɟɧɬɚɪɢɣ ɤ Ɉɩɪɟɞɟɥɟɧɢɸ
ɋɭɞɟɛɧɨɣ ɤɨɥɥɟɝɢɢ ɩɨ ɷɤɨɧɨɦɢɱɟɫɤɢɦ ɫɩɨɪɚɦ ȼɋ ɊɎ ɨɬ 1 ɄȽ
85/KWWSɨɬɪɚɫɥɢɩɪɚɜɚɪɮDUWLFOHɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɩɨɫɬɚɧɨɜɢɥ ɜɡɵɫɤɚɬɶ ɫ ɪɭɤɨɜɨɞɢɬɟɥɹ ɨɪɝɚɧɢɡɚɰɢɢɛɚɧɤɪɨɬɚ
ɦɥɪɞɪɭɛɥɟɣɞɨɥɝɚɤɨɬɨɪɵɣɨɛɪɚɡɨɜɚɥɫɹɩɨɫɥɟɩɪɨɜɟɪɤɢ
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ ɧɚɦɟɬɢɥɚɫɶ ɬɟɧɞɟɧɰɢɹ ɜɨɡɥɨɠɟɧɢɹ
ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢɩɨɧɚɥɨɝɨɜɵɦɞɨɥɝɚɦɤɨɦɩɚɧɢɢɧɚɟɟɞɨɥɠɧɨɫɬɧɨɟ
ɥɢɰɨɛɟɡ ɨɛɜɢɧɢɬɟɥɶɧɨɝɨɩɪɢɝɨɜɨɪɚ ɜɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨɫɬ ȽɄ
ɊɎ
ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɱɬɨ ɜ ɞɚɧɧɨɦ ɫɥɭɱɚɟ ɫ ɰɟɥɶɸ ɡɚɳɢɬɵ
ɩɭɛɥɢɱɧɵɯ ɢɧɬɟɪɟɫɨɜ ɛɵɥɚ ɩɪɢɦɟɧɟɧɚ ɤɨɧɰɟɩɰɢɹ ©ɫɧɹɬɢɹ
ɤɨɪɩɨɪɚɬɢɜɧɨɣ ɜɭɚɥɢª ɱɪɟɡɜɵɱɚɣɧɨ ɪɟɞɤɨ ɩɪɢɦɟɧɹɟɦɚɹ ɜ
ɧɚɥɨɝɨɜɵɯɫɩɨɪɚɯɋɨɝɥɚɫɧɨ ɷɬɨɣɤɨɧɰɟɩɰɢɢɢɦɟɟɬ ɦɟɫɬɨɩɪɢɧɰɢɩ
ɜɢɧɵ ɸɪɢɞɢɱɟɫɤɨɝɨ ɥɢɰɚ ɩɪɢɜɥɟɤɚɟɦɨɝɨ ɤ ɸɪɢɞɢɱɟɫɤɨɣ
ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢɡɚɧɟɢɫɩɨɥɧɟɧɢɟɧɚɥɨɝɨɜɵɯɨɛɹɡɚɧɧɨɫɬɟɣ
ȼ ɷɬɢɯ ɩɪɢɦɟɪɚɯ ɬɨɥɤɨɜɚɧɢɟ ɩɨɧɹɬɢɹ ©ɢɧɨɣ ɡɚɜɢɫɢɦɨɫɬɢª
ɦɟɠɞɭ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɢ ɥɢɰɨɦ ɤɨɬɨɪɨɦɭ ɦɨɠɟɬ ɛɵɬɶ
ɩɪɟɞɴɹɜɥɟɧɨ ɬɪɟɛɨɜɚɧɢɟ ɨ ɜɡɵɫɤɚɧɢɢ ɧɚɥɨɝɨɜɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ
ɛɵɥɨ ɧɚɩɪɚɜɥɟɧɨ ɧɚ ɜɵɹɜɥɟɧɢɟ ɫɭɬɢ ɫɥɨɠɢɜɲɢɯɫɹ ɦɟɠɞɭ
ɨɪɝɚɧɢɡɚɰɢɹɦɢ ɨɬɧɨɲɟɧɢɣ ɢ ɧɚ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɟ ɭɯɨɞɭ ɨɬ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ȼɬɨɠɟɜɪɟɦɹɫɨɝɥɚɫɧɨɉɨɫɬɚɧɨɜɥɟɧɢɸȺɋɋɟɜɟɪɨɁɚɩɚɞɧɨɝɨ
ɨɤɪɭɝɚ ɨɬ ʋ Ɏ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɶ
ɭɱɚɫɬɧɢɤɨɜ ɫɞɟɥɨɤ ɫɚɦɚ ɩɨ ɫɟɛɟ ɧɟ ɹɜɥɹɟɬɫɹ ɞɨɤɚɡɚɬɟɥɶɫɬɜɨɦ
ɩɨɥɭɱɟɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ
ɜɵɝɨɞɵ Ɉɧɚ ɦɨɠɟɬ ɢɦɟɬɶ ɸɪɢɞɢɱɟɫɤɨɟ ɡɧɚɱɟɧɢɟ ɜ ɰɟɥɹɯ
ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɬɨɥɶɤɨ ɟɫɥɢ ɭɫɬɚɧɨɜɥɟɧɨ ɱɬɨ ɬɚɤɚɹ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɶ ɢɫɩɨɥɶɡɭɟɬɫɹ ɭɱɚɫɬɧɢɤɚɦɢ ɫɞɟɥɤɢ ɤɚɤ
ɜɨɡɦɨɠɧɨɫɬɶ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɫɨɝɥɚɫɨɜɚɧɧɵɯ ɞɟɣɫɬɜɢɣ ɧɟ
ɨɛɭɫɥɨɜɥɟɧɧɵɦɢ ɪɚɡɭɦɧɵɦɢ ɷɤɨɧɨɦɢɱɟɫɤɢɦɢ ɢɥɢ ɢɧɵɦɢ
ɩɪɢɱɢɧɚɦɢ
ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɱɬɨ ɫɬ ɇɄ ɊɎ ɦɨɠɟɬ ɩɪɢɦɟɧɹɬɶɫɹ
ɬɨɥɶɤɨ ɤ ɬɟɦ ɤ ɧɚɥɨɝɨɜɵɦ ɩɪɨɜɟɪɤɚɦ ɤɨɬɨɪɵɟ ɧɚɱɚɥɢɫɶ ɩɨɫɥɟ
ɜɫɬɭɩɥɟɧɢɹ ɞɚɧɧɨɣ ɧɨɪɦɵ ɜ ɫɢɥɭ ɉɪɢ ɷɬɨɦ ɧɟɦɧɨɝɨɱɢɫɥɟɧɧɚɹ
ɫɭɞɟɛɧɚɹɩɪɚɤɬɢɤɚɩɨɫɬɇɄɊɎɧɚɩɪɢɦɟɪɉɨɫɬɚɧɨɜɥɟɧɢɟȺɋ
ɉɨɫɬɚɧɨɜɥɟɧɢɟ Ⱦɟɫɹɬɨɝɨ ɚɪɛɢɬɪɚɠɧɨɝɨ ɚɩɟɥɥɹɰɢɨɧɧɨɝɨ ɫɭɞɚ ɨɬ ʋ Ⱥ
ɩɨ ɞɟɥɭ ʋ Ⱥ KWWSVXGDFWUXDUELWUDOGRFX'K):98OYOT ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɋɦ ɩɨɞɪɨɛɧɨ Ɇɚɬɸɯɢɧɚ ȿɋ Ɉɫɨɛɟɧɧɨɫɬɢ ɩɪɢɦɟɧɟɧɢɹ ɤɨɧɰɟɩɰɢɢ ©ɫɧɹɬɢɹ
ɤɨɪɩɨɪɚɬɢɜɧɨɣ ɜɭɚɥɢª ɜ ɧɚɥɨɝɨɜɵɯ ɫɩɨɪɚɯ ɜ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɇɚɭɱɧɨ
ɩɪɚɤɬɢɱɟɫɤɢɟɢɫɫɥɟɞɨɜɚɧɢɹʋɋ
ɉɨɫɬɚɧɨɜɥɟɧɢɟȺɪɛɢɬɪɚɠɧɨɝɨɫɭɞɚɋɟɜɟɪɨɁɚɩɚɞɧɨɝɨɨɤɪɭɝɚɨɬʋɎ
KWWSWD[SUDYRUXVXGHEQLHBGHODVWDW\D
SRVWDQRYOHQLHBDUELWUDMQRJRBVXGDBVHYHURB]DSDGQRJRBRNUXJDBRWBBBIBB
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