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Файл:Современные тенденции в развитии налогового контроля. Монография
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6KLIWLQJ ɞɚɥɟɟ %(36 Ɉɫɧɨɜɧɚɹ ɰɟɥɶ ɩɥɚɧɚ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɟ
ɩɟɪɟɬɨɤɭ ɩɪɢɛɵɥɢ ɜ ɨɮɲɨɪɵ %(36 ɫɨɫɬɨɢɬ ɢɡ ɝɪɭɩɩ ɦɟɪ
ɤɨɧɤɪɟɬɧɵɯ ɞɟɣɫɬɜɢɣ ɛɨɪɶɛɵ ɫɨ ɫɯɟɦɚɦɢ ɫɨɤɪɵɬɢɹ ɞɨɯɨɞɨɜ
%(36ɫɬɚɥɜɧɟɞɪɹɬɶɫɹɜɧɚɰɢɨɧɚɥɶɧɨɟɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɫɝɈɧ
ɜɤɥɸɱɚɟɬɜɱɚɫɬɧɨɫɬɢɫɥɟɞɭɸɳɢɟɞɟɣɫɬɜɢɹ
ɪɟɲɟɧɢɟ ɩɪɨɛɥɟɦ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɤɨɦɩɚɧɢɣ ɰɢɮɪɨɜɨɝɨ
ɫɟɤɬɨɪɚ
ɭɫɬɪɚɧɟɧɢɟ ɪɚɡɥɢɱɢɣ ɜ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɢ ɝɢɛɪɢɞɧɵɯ
ɢɧɫɬɪɭɦɟɧɬɨɜ ɩɪɟɞɩɨɥɚɝɚɟɬɫɹ ɜɵɪɚɛɨɬɤɚ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ
ɭɫɬɪɚɧɟɧɢɸɩɨɫɥɟɞɫɬɜɢɣɧɚɩɪɢɦɟɪɨɬɫɭɬɫɬɜɢɟɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹɜ
ɨɛɟɢɯ ɸɪɢɫɞɢɤɰɢɹɯ ɢ ɢɥɢ ɜɵɱɟɬ ɪɚɫɯɨɞɨɜ ɢɫɩɨɥɶɡɨɜɚɧɢɹ
ɝɢɛɪɢɞɧɵɯɮɢɧɚɧɫɨɜɵɯɢɧɫɬɪɭɦɟɧɬɨɜ
ɭɠɟɫɬɨɱɟɧɢɟ ɩɪɚɜɢɥ ɨ ©ɤɨɧɬɪɨɥɢɪɭɟɦɵɯ ɢɧɨɫɬɪɚɧɧɵɯ
ɤɨɦɩɚɧɢɹɯª ɤɨɬɨɪɵɟ ɨɝɪɚɧɢɱɢɜɚɸɬ ɩɟɪɟɜɨɞ ɩɪɢɛɵɥɢ ɜ
ɧɢɡɤɨɧɚɥɨɝɨɜɭɸɸɪɢɫɞɢɤɰɢɸ
ɪɚɡɪɚɛɨɬɤɚ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ ɨɝɪɚɧɢɱɟɧɢɸ ɪɚɡɦɵɜɚɧɢɹ
ɧɚɥɨɝɨɨɛɥɚɝɚɟɦɨɣ ɛɚɡɵ ɨɫɭɳɟɫɬɜɥɹɟɦɨɝɨ ɩɭɬɟɦ ɢɫɩɨɥɶɡɨɜɚɧɢɹ
ɜɵɱɟɬɚ ɩɪɨɰɟɧɬɧɵɯ ɪɚɫɯɨɞɨɜ ɚ ɬɚɤɠɟ ɪɚɫɯɨɞɨɜ ɩɨ ɞɪɭɝɢɦ
ɢɧɫɬɪɭɦɟɧɬɚɦɮɢɧɚɧɫɢɪɨɜɚɧɢɹ
ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɟ ɦɟɪ ɛɨɪɶɛɵ ɫ ɧɚɥɨɝɨɜɵɦɢ
ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɹɦɢ ɜ ɱɚɫɬɧɨɫɬɢ ɩɨɪɹɞɤɚ ɨɛɦɟɧɚ ɢɧɮɨɪɦɚɰɢɟɣ ɢ
ɬɪɟɛɨɜɚɧɢɣ ɤ ɮɚɤɬɢɱɟɫɤɨɦɭ ɩɪɢɫɭɬɫɬɜɢɸ ɞɥɹ ɩɪɢɦɟɧɟɧɢɹ
ɧɚɥɨɝɨɜɵɯɥɶɝɨɬ
ɪɚɡɪɚɛɨɬɤɚ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɪɨɬɢɜ ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɣ
ɩɨɥɨɠɟɧɢɹɦɢ ɫɨɝɥɚɲɟɧɢɣ ɨɛ ɢɡɛɟɠɚɧɢɢ ɞɜɨɣɧɨɝɨ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɩɪɢɧɹɬɢɟ ɦɟɪ ɩɪɨɬɢɜ ɢɫɤɭɫɫɬɜɟɧɧɨɝɨ ɢɡɛɟɠɚɧɢɹ ɫɬɚɬɭɫɚ
ɩɨɫɬɨɹɧɧɨɝɨ ɩɪɟɞɫɬɚɜɢɬɟɥɶɫɬɜɚ ɜ ɬɨɦ ɱɢɫɥɟ ± ɩɟɪɟɫɦɨɬɪ ɬɟɪɦɢɧɚ
©ɩɨɫɬɨɹɧɧɨɟɩɪɟɞɫɬɚɜɢɬɟɥɶɫɬɜɨª
ɪɚɡɪɚɛɨɬɤɚ ɩɨɪɹɞɤɚ ɫɛɨɪɚ ɢ ɚɧɚɥɢɡɚ ɢɧɮɨɪɦɚɰɢɢ ɨ
ɪɚɡɦɵɜɚɧɢɢ ɧɚɥɨɝɨɨɛɥɚɝɚɟɦɨɣ ɛɚɡɵ ɢ ɜɵɜɨɞɟ ɩɪɢɛɵɥɢ ɢɡɩɨɞ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɪɚɡɪɚɛɨɬɤɚ ɬɪɟɛɨɜɚɧɢɣ ɨɛ ɨɛɹɡɚɬɟɥɶɧɨɦ ɪɚɫɤɪɵɬɢɢ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ ɢɧɮɨɪɦɚɰɢɢ ɨ ɫɞɟɥɤɚɯ ɫ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ
ɫɯɟɦɚɝɪɟɫɫɢɜɧɨɝɨɧɚɥɨɝɨɜɨɝɨɩɥɚɧɢɪɨɜɚɧɢɹ
ɩɟɪɟɫɦɨɬɪ ɬɪɟɛɨɜɚɧɢɣ ɤ ɩɨɞɝɨɬɨɜɤɟ ɞɨɤɭɦɟɧɬɚɰɢɢ ɩɨ
ɬɪɚɧɫɮɟɪɬɧɨɦɭɰɟɧɨɨɛɪɚɡɨɜɚɧɢɸ ɫ ɰɟɥɶɸ ɪɚɫɤɪɵɬɢɹ ©ɝɥɨɛɚɥɶɧɨɣ
ɤɚɪɬɢɧɵª ɨ ɞɨɯɨɞɚɯ ɪɚɫɯɨɞɚɯ ɬɪɚɧɫɧɚɰɢɨɧɚɥɶɧɵɯ ɤɨɦɩɚɧɢɣ ɢɯ
ɪɚɫɩɪɟɞɟɥɟɧɢɢ ɜ ɝɪɭɩɩɟ ɤɨɦɩɚɧɢɣ ɫɭɦɦɚɯ ɜɵɩɥɚɱɟɧɧɵɯ ɧɚɥɨɝɨɜ
ɮɚɤɬɢɱɟɫɤɨɦɦɟɫɬɟɨɫɭɳɟɫɬɜɥɟɧɢɹɞɟɹɬɟɥɶɧɨɫɬɢɢɬɞ
ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɟɦɟɯɚɧɢɡɦɚɪɚɡɪɟɲɟɧɢɹɫɩɨɪɨɜ
ɪɚɡɪɚɛɨɬɤɚ ɦɧɨɝɨɫɬɨɪɨɧɧɟɝɨ ɢɧɫɬɪɭɦɟɧɬɚ ɞɥɹ ɜɧɟɫɟɧɢɹ
ɢɡɦɟɧɟɧɢɣɜɞɜɭɫɬɨɪɨɧɧɢɟ ɫɨɝɥɚɲɟɧɢɹɩɪɟɞɩɨɥɚɝɚɟɬɫɹɪɚɡɪɚɛɨɬɤɚ
ɦɧɨɝɨɫɬɨɪɨɧɧɟɝɨ ɫɨɝɥɚɲɟɧɢɹ ɞɥɹ ɜɧɟɫɟɧɢɹ ɢɡɦɟɧɟɧɢɣ ɜ
ɞɜɭɫɬɨɪɨɧɧɢɟ ɫɨɝɥɚɲɟɧɢɹ ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɢɧɧɨɜɚɰɢɨɧɧɨɝɨ
ɩɨɞɯɨɞɚɜɜɨɩɪɨɫɚɯɦɟɠɞɭɧɚɪɨɞɧɨɝɨɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɉɪɚɜɢɥɚɪɟɝɭɥɢɪɭɸɳɢɟɬɪɚɧɫɮɟɪɬɧɨɟɰɟɧɨɨɛɪɚɡɨɜɚɧɢɟɛɵɥɢ
ɞɨɩɨɥɧɟɧɵ ɩɨɥɨɠɟɧɢɹɦɢ ɩɪɨɬɢɜɨɞɟɣɫɬɜɭɸɳɢɦɢ ɪɚɡɦɵɜɚɧɢɸ
ɧɚɥɨɝɨɨɛɥɚɝɚɟɦɨɣ ɛɚɡɵ ɩɨɫɪɟɞɫɬɜɨɦ ɩɟɪɟɞɚɱɢ ɧɟɦɚɬɟɪɢɚɥɶɧɵɯ
ɚɤɬɢɜɨɜ ɜɧɭɬɪɢ ɝɪɭɩɩɵ ɩɟɪɟɞɚɱɢ ɱɪɟɡɦɟɪɧɨɝɨ ɨɛɴɟɦɚ ɪɢɫɤɨɜ ɢɥɢ
ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɤɚɩɢɬɚɥɚ ɜɧɭɬɪɢ ɝɪɭɩɩɵ ɚ ɬɚɤɠɟ ɩɨɫɪɟɞɫɬɜɨɦ
ɫɨɜɟɪɲɟɧɢɹ ɫɞɟɥɨɤ ɫ ɜɵɫɨɤɢɦ ɭɪɨɜɧɟɦ ɪɢɫɤɚ ɦɟɠɞɭ
ɜɡɚɢɦɨɫɜɹɡɚɧɧɵɦɢɥɢɰɚɦɢ
ɈɗɋɊ ɩɪɟɞɫɬɚɜɢɥɚ ɪɟɤɨɦɟɧɞɚɰɢɢ ɩɪɚɜɢɬɟɥɶɫɬɜɚɦ ɩɨ
ɜɵɩɨɥɧɟɧɢɸ ɩɥɚɧɚ %(36 ɜ ɬɨɦ ɱɢɫɥɟ ɷɬɨ ɪɟɮɨɪɦɢɪɨɜɚɧɢɟ
ɧɚɥɨɝɨɜɨɝɨɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚɢɫɨɝɥɚɲɟɧɢɣɨɛɢɡɛɟɠɚɧɢɢɞɜɨɣɧɨɝɨ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɫ ɰɟɥɶɸ ɩɪɟɞɨɬɜɪɚɳɟɧɢɹ ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɣ
ɧɚɥɨɝɨɜɵɦɢ ɥɶɝɨɬɚɦɢ ɩɨ ɦɟɠɫɬɪɚɧɨɜɵɦ ɫɨɝɥɚɲɟɧɢɹɦ ɩɨɜɵɲɟɧɢɹ
ɩɪɨɡɪɚɱɧɨɫɬɢɧɚɥɨɝɨɜɨɝɨɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɹɭɥɭɱɲɟɧɢɹɤɨɧɬɪɨɥɶ
ɡɚɬɪɚɧɫɮɟɪɬɧɵɦɢɰɟɧɚɦɢ
Ɋɟɤɨɦɟɧɞɨɜɚɥɨɫɶ ɧɚɩɪɢɦɟɪ ɨɝɪɚɧɢɱɢɬɶ ɨɫɜɨɛɨɠɞɟɧɢɟ ɨɬ
ɧɚɥɨɝɨɜ ɧɚ ɞɢɜɢɞɟɧɞɵ ɩɪɢ ɢɫɩɨɥɶɡɨɜɚɧɢɢ ©ɤɨɧɞɭɢɬɧɵɯª
ɬɪɚɧɡɢɬɧɵɯ ɤɨɦɩɚɧɢɣ ɱɟɪɟɡ ɤɨɬɨɪɵɟ ɞɟɧɶɝɢ ɭɯɨɞɹɬ ɜ ɨɮɲɨɪɵ
Ɉɬɞɟɥɶɧɵɟ ɝɨɫɭɞɚɪɫɬɜɚ ɧɚɩɪɢɦɟɪ ɇɢɞɟɪɥɚɧɞɵ ɭɠɟɫɬɨɱɚɸɬ
ɬɪɟɛɨɜɚɧɢɹɤɭɪɨɜɧɸɩɪɢɫɭɬɫɬɜɢɹɤɨɦɩɚɧɢɢɜɫɬɪɚɧɟ
ɉɨɞɞɚɜɥɟɧɢɟɦɈɗɋɊɨɫɟɧɶɸɝɨɞɚ©Ȼɨɥɶɲɚɹɞɜɚɞɰɚɬɤɚª
ɩɪɢɧɹɥɚ ɪɟɲɟɧɢɟ ɨ ɪɚɡɪɚɛɨɬɤɟ ɦɟɯɚɧɢɡɦɨɜ ɤɨɬɨɪɵɟ ɦɨɝɥɢ ɛɵ
ɨɛɟɫɩɟɱɢɬɶ ɩɨɫɬɭɩɥɟɧɢɟ ɩɪɢɛɵɥɢ ɨɬ ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɹ
ɤɨɦɦɟɪɱɟɫɤɢɯ ɨɪɝɚɧɢɡɚɰɢɣ ɩɨ ɦɟɫɬɭ ɢɯ ɮɚɤɬɢɱɟɫɤɨɝɨ ɜɟɞɟɧɢɹ
ɞɟɹɬɟɥɶɧɨɫɬɢ Ɍɨ ɟɫɬɶ ɧɚ ɦɟɠɞɭɧɚɪɨɞɧɨɦ ɭɪɨɜɧɟ ɛɵɥ ɡɚɤɪɟɩɥɟɧ
ɩɪɢɨɪɢɬɟɬ ɧɚɰɢɨɧɚɥɶɧɨɝɨ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɋɬɪɚɧɵ ɈɗɋɊ ɫɬɚɜɹɬ
ɜɨ ɝɥɚɜɭ ɭɝɥɚ ɤɥɸɱɟɜɨɣ ɩɪɢɧɰɢɩ ɧɚɥɨɝɢ ɞɨɥɠɧɵ ɜɡɢɦɚɬɶɫɹ ɬɚɦ
ɝɞɟɫɨɡɞɚɸɬɫɹɩɪɢɛɵɥɶɢɞɨɛɚɜɥɟɧɧɚɹɫɬɨɢɦɨɫɬɶ
ȼɤɚɱɟɫɬɜɟɩɪɢɨɪɢɬɟɬɨɜ ©ɞɜɚɞɰɚɬɤɢªɜ ±ɝɨɞɚɯɛɵɥɢ
ɩɪɨɜɨɡɝɥɚɲɟɧɵɫɥɟɞɭɸɳɢɟ
ɋɦɩɨɞɪɨɛɧɨɈɗɋɊɨɩɭɛɥɢɤɨɜɚɥɚɩɟɪɜɵɟ ɪɟɤɨɦɟɧɞɚɰɢɢɩɨɜɵɩɨɥɧɟɧɢɸɩɥɚɧɚ%(36
85/KWWSZZZURFKHGXIID\UXQHZVVKWPOɞɚɬɚɨɛɪ
ɜɨɡɜɪɚɬ ɚɤɬɢɜɨɜ ɜ ɫɬɪɚɧɵ ɢɡ ɤɨɬɨɪɵɯ ɛɵɥɢ ɜɵɜɟɞɟɧɵ ɷɬɢ
ɚɤɬɢɜɵɤɨɪɪɭɩɰɢɨɧɟɪɚɦɢ
ɨɬɤɚɡ ɤɨɪɪɭɦɩɢɪɨɜɚɧɧɵɦ ɱɢɧɨɜɧɢɤɚɦ ɜ ɭɛɟɠɢɳɟ ɜ ɫɬɪɚɧɚɯ
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ɩɨɜɵɲɟɧɢɟ ɩɪɨɡɪɚɱɧɨɫɬɢ ɜ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɦ ɢ ɱɚɫɬɧɨɦ
ɫɟɤɬɨɪɟ
ɪɚɫɤɪɵɬɢɟ ɮɚɤɬɢɱɟɫɤɢɯ ɜɥɚɞɟɥɶɰɟɜ ɢ ɛɟɧɟɮɢɰɢɚɪɧɵɯ
ɫɨɛɫɬɜɟɧɧɢɤɨɜɤɨɦɦɟɪɱɟɫɤɢɯɤɨɦɩɚɧɢɣ
ɉɪɟɞɫɬɚɜɢɬɟɥɹɦɢ * ɨɞɨɛɪɢɥɢ ɞɜɚ ɢɧɮɨɪɦɚɰɢɨɧɧɵɯ
ɫɬɚɧɞɚɪɬɚ
ɨɛɳɢɣ ɫɬɚɧɞɚɪɬ ɨɛɦɟɧɚ ɮɢɧɚɧɫɨɜɨɣ ɢɧɮɨɪɦɚɰɢɟɣ
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ɚɜɬɨɦɚɬɢɱɟɫɤɨɦɨɛɦɟɧɟɫɬɪɚɧɨɜɵɦɢɨɬɱɟɬɚɦɢ±ɜɹɧɜɚɪɟɝ
&56 ɫɨɡɞɚɧ ɩɨ ɦɨɞɟɥɢ )$7&$ ɢ ɬɚɤ ɠɟ ɬɪɟɛɭɟɬ ɨɬ
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ɨɪɝɚɧɵ ɛɨɥɟɟ ɲɢɪɨɤɢɦ ɞɨɫɬɭɩɨɦ ɤ ɞɚɧɧɵɦ ɨ ɮɢɧɚɧɫɨɜɵɯ ɫɱɟɬɚɯ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
&56 ɭɫɬɚɧɚɜɥɢɜɚɟɬ ɩɟɪɟɱɟɧɶ ɮɢɧɚɧɫɨɜɨɣ ɢɧɮɨɪɦɚɰɢɢ
ɩɨɞɥɟɠɚɳɟɣ ɨɛɦɟɧɭ ɨɩɪɟɞɟɥɹɟɬ ɨɬɱɢɬɵɜɚɸɳɢɟɫɹ ɮɢɧɚɧɫɨɜɵɟ
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ɨɛɳɢɟ ɩɪɨɰɟɞɭɪɵ ɩɪɨɜɟɪɤɢ ɮɢɧɚɧɫɨɜɵɦɢ ɢɧɫɬɢɬɭɬɚɦɢ ɫɜɨɢɯ
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ɉɪɢ ɷɬɨɦ &56 ɨɫɧɨɜɵɜɚɟɬɫɹ ɧɚ
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ɝɪɚɠɞɚɧɫɬɜɭ
ȼɫɨɨɬɜɟɬɫɬɜɢɢɫ&56ɮɢɧɚɧɫɨɜɵɟɭɱɪɟɠɞɟɧɢɹɩɨɜɫɟɦɭɦɢɪɭ
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ɞɚɧɧɵɟ ɨ ɪɟɡɢɞɟɧɬɚɯ ɷɬɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ ɤɨɦɩɚɧɢɹɯ ɬɪɚɫɬɚɯ ɢ
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ɫɬɪɚɧɟ
ɮɢɧɚɧɫɨɜɵɣ ɪɟɡɭɥɶɬɚɬ ɩɨ ɤɚɠɞɨɦɭ ɫɜɨɟɦɭ ɞɨɱɟɪɧɟɦɭ
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ɥɶɝɨɬɟ
Ɋɟɤɨɦɟɧɞɚɰɢɢ ɈɗɋɊ ɧɚɩɪɚɜɥɟɧɵ ɧɚ ɛɨɪɶɛɭ ɫ ɩɪɢɦɟɧɟɧɢɟɦ
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ɢɧɮɨɪɦɚɰɢɟɣ
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Ʉɨɧɜɟɧɰɢɹ ɋɨɜɟɬɚ ȿɜɪɨɩɵ ɜ Ɋɨɫɫɢɢ ɜɫɬɭɩɢɥɚ ɜ ɫɢɥɭ ɫ ɢɸɥɹ
ɝɨɞɚɊɚɬɢɮɢɤɚɰɢɹ Ʉɨɧɜɟɧɰɢɢ ɞɚɟɬ ɜɨɡɦɨɠɧɨɫɬɶɎɇɋ Ɋɨɫɫɢɢ
ɩɨɥɭɱɚɬɶ ɨɬ ɢɧɨɫɬɪɚɧɧɵɯ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɥɸɛɵɟ ɫɜɟɞɟɧɢɹ
ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ ɜɡɵɫɤɚɧɢɹ ɧɚɥɨɝɨɜ ɧɚ ɬɟɪɪɢɬɨɪɢɢ Ɋɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢ
ȼ ɚɩɪɟɥɟ ɝ Ɏɇɋ ɊɎ ɫɨɜɦɟɫɬɧɨ ɫ Ɋɨɫɮɢɧɦɨɧɢɬɨɪɢɧɝɨɦ
ɪɚɡɪɚɛɨɬɚɥɚ ɇɚɰɢɨɧɚɥɶɧɵɣ ɩɥɚɧ ɩɨ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɸ ɭɤɥɨɧɟɧɢɹ
ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɢ ɫɨɤɪɵɬɢɸ ɛɟɧɟɮɢɰɢɚɪɧɵɯ ɫɨɛɫɬɜɟɧɧɢɤɨɜ
ɋɨɝɥɚɫɧɨ ɷɬɨɦɭ ɞɨɤɭɦɟɧɬɭ ɜɫɟ ɸɪɢɞɢɱɟɫɤɢɟ ɥɢɰɚ ɞɨɥɠɧɵ
ɫɨɛɢɪɚɬɶ ɯɪɚɧɢɬɶ ɢ ɪɚɫɤɪɵɜɚɬɶ ɢɧɮɨɪɦɚɰɢɸ ɨ ɫɜɨɢɯ
ɛɟɧɟɮɢɰɢɚɪɚɯ
ɇɚɰɢɨɧɚɥɶɧɵɣɩɥɚɧɦɟɪɨɩɪɢɹɬɢɣɧɚɩɪɚɜɥɟɧɧɵɯɧɚɩɪɨɬɢɜɨɞɟɣɫɬɜɢɟɭɤɥɨɧɟɧɢɸɨɬ
ɭɩɥɚɬɵɧɚɥɨɝɨɜɢɫɨɤɪɵɬɢɸɛɟɧɟɮɢɰɢɚɪɧɵɯɜɥɚɞɟɥɶɰɟɜɤɨɦɩɚɧɢɣɭɬɜɉɪɚɜɢɬɟɥɶɫɬɜɨɦ
ɊɎʋɩɉȽȺɊȺɇɌɊɍ85/
KWWSZZZJDUDQWUXSURGXFWVLSRSULPHGRFL[]]+HE\P8*8
ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɱɬɨ ɫ ɝ ɛɚɧɤɢ ɜ ɊɎ ɨɛɹɡɚɧɵ
ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ ɭɫɬɚɧɚɜɥɢɜɚɬɶ ɜɫɟɯ ɰɟɩɨɱɤɭ ɪɟɚɥɶɧɵɯ
ɫɨɛɫɬɜɟɧɧɢɤɨɜ ɞɟɧɟɝ ɧɚɯɨɞɹɳɢɯɫɹ ɧɚ ɫɱɟɬɚɯ ɚ ɤɥɢɟɧɬɵ ±
ɩɪɟɞɨɫɬɚɜɥɹɬɶɛɚɧɤɚɦɢɧɮɨɪɦɚɰɢɸ ɨɫɜɨɢɯɜɵɝɨɞɨɩɪɢɨɛɪɟɬɚɬɟɥɹɯ
ɢ ɛɟɧɟɮɢɰɢɚɪɧɵɯ ɜɥɚɞɟɥɶɰɚɯ ɉɪɢ ɷɬɨɦ ɛɚɧɤɢ ɦɨɝɭɬ ɬɪɟɛɨɜɚɬɶ ɨɬ
ɤɥɢɟɧɬɨɜ ɩɪɟɞɨɫɬɚɜɢɬɶ ɬɚɤɠɟ ɫɜɟɞɟɧɢɹ ɧɚɩɪɹɦɭɸ ɧɟ ɤɚɫɚɸɳɢɟɫɹ
ɜɡɚɢɦɨɨɬɧɨɲɟɧɢɣ ɛɚɧɤɚ ɢ ɤɨɦɩɚɧɢɢ ɜ ɬɨɦ ɱɢɫɥɟ ɧɚɥɨɝɨɜɵɟ
ɞɟɤɥɚɪɚɰɢɢ ɞɥɹ ɫɨɩɨɫɬɚɜɥɟɧɢɹ ɢɯ ɫ ɫɭɦɦɚɦɢ ɭɩɥɚɱɢɜɚɟɦɵɯ
ɤɥɢɟɧɬɨɦɧɚɥɨɝɨɜ
ȼ ɩɪɢɧɹɬɨɦ ɉɥɚɧɟ ɞɟɣɫɬɜɢɣ ɩɨ ɛɨɪɶɛɟ ɫ ɨɮɲɨɪɢɡɚɰɢɟɣ
ɪɨɫɫɢɣɫɤɨɣ ɷɤɨɧɨɦɢɤɢ ɛɵɥɢ ɩɪɟɞɭɫɦɨɬɪɟɧɵ ɦɟɪɵ ɩɨ ɩɹɬɢ
ɨɫɧɨɜɧɵɦɧɚɩɪɚɜɥɟɧɢɹɦ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɟ ± ɡɚɤɨɧɨɞɚɬɟɥɶɧɨɟ ɡɚɤɪɟɩɥɟɧɢɟ ɧɨɜɵɯ
ɩɨɧɹɬɢɣ ©ɤɨɧɬɪɨɥɢɪɭɟɦɚɹ ɢɧɨɫɬɪɚɧɧɚɹ ɤɨɦɩɚɧɢɹª ɢ ©ɧɚɥɨɝɨɜɨɟ
ɪɟɡɢɞɟɧɬɫɬɜɨɨɪɝɚɧɢɡɚɰɢɢª
ɝɪɚɠɞɚɧɫɤɨɟ ɩɪɚɜɨ ± ɨɝɪɚɧɢɱɟɧɢɟ ɢɥɢ ɢɫɤɥɸɱɟɧɢɟ
ɨɬɞɟɥɶɧɵɯ ɝɪɚɠɞɚɧɫɤɨɩɪɚɜɨɜɵɯ ɢɧɫɬɢɬɭɬɨɜ ɧɚɩɪɚɜɥɟɧɧɵɯ ɧɚ
ɩɨɪɚɠɟɧɢɟ ɨɮɲɨɪɧɵɯ ɤɨɦɩɚɧɢɣ ɜ ɨɩɪɟɞɟɥɟɧɧɵɯ ɝɪɚɠɞɚɧɫɤɨ
ɩɪɚɜɨɜɵɯɩɪɚɜɚɯ
ɦɟɠɞɭɧɚɪɨɞɧɚɹ ɞɨɝɨɜɨɪɧɚɹ ɩɪɚɤɬɢɤɚ ± ɫɨɡɞɚɧɢɟ ɦɟɪ
ɧɚɩɪɚɜɥɟɧɧɵɯ ɧɚ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɟ ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɹɦ ɧɨɪɦɚɦɢ
ɦɟɠɞɭɧɚɪɨɞɧɵɯɫɨɝɥɚɲɟɧɢɣ
ɛɭɯɭɱɟɬ ɢ ɚɭɞɢɬ ± ɩɨɜɵɲɟɧɢɟ ɩɪɨɡɪɚɱɧɨɫɬɢ ɸɪɢɞɢɱɟɫɤɢɯ
ɥɢɰ ɢ ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɟ ɦɟɯɚɧɢɡɦɚ ɪɚɫɤɪɵɬɢɹ ɢɯ ɛɭɯɝɚɥɬɟɪɫɤɨɣ
ɮɢɧɚɧɫɨɜɨɣɨɬɱɟɬɧɨɫɬɢ
ɭɝɨɥɨɜɧɨɟɩɪɚɜɨ±ɭɠɟɫɬɨɱɟɧɢɟɭɝɨɥɨɜɧɨɣɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ
ɡɚ ɫɨɜɟɪɲɟɧɢɟ ɞɟɣɫɬɜɢɣ ɫɜɹɡɚɧɧɵɯ ɫ ɨɬɦɵɜɚɧɢɟɦ ɞɨɯɨɞɨɜ
ɧɚɠɢɬɵɯ ɩɪɟɫɬɭɩɧɵɦ ɩɭɬɟɦ ɚ ɬɚɤɠɟ ɫ ɭɤɥɨɧɟɧɢɟɦ ɨɬ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɇɚɫɬɨɹɬɟɥɶɧɚɹ ɧɟɨɛɯɨɞɢɦɨɫɬɶ ɪɟɚɥɢɡɚɰɢɢ ɤɨɦɩɥɟɤɫɚ ɦɟɪ ɩɨ
ɞɟɨɮɮɲɨɪɢɡɚɰɢɢ ɪɨɫɫɢɣɫɤɨɣ ɷɤɨɧɨɦɢɤɢ ɨɛɭɫɥɨɜɥɟɧɚ ɪɹɞɨɦ
ɨɛɫɬɨɹɬɟɥɶɫɬɜ
ɇɚɨɮɮɲɨɪɧɵɟ ɡɨɧɵ ɩɨɞɚɧɧɵɦ ©Ⱦɨɤɥɚɞɚ ɝɪɭɩɩɵɷɤɫɩɟɪɬɨɜ
ɩɨɞ ɪɭɤɨɜɨɞɫɬɜɨɦ ɚɤɚɞɟɦɢɤɚ ɊȺɇ ɋɘ Ƚɥɚɡɶɟɜɚª ɩɪɢɯɨɞɢɬɫɹ
ɨɤɨɥɨ ɧɚɤɨɩɥɟɧɧɵɯ ɩɪɹɦɵɯ ɢɧɨɫɬɪɚɧɧɵɯ ɢɧɜɟɫɬɢɰɢɣ ɤɚɤ ɜ
ɊɨɫɫɢɸɬɚɤɢɢɡɊɨɫɫɢɢ
ɉɪɢɷɬɨɦɪɟɱɶɢɞɟɬɧɟɬɨɥɶɤɨɨɬɨɦɱɬɨɩɨɜɵɲɟɧɢɟɧɚɥɨɝɨɜɨɣ
ɩɪɨɡɪɚɱɧɨɫɬɢ ɨɮɮɲɨɪɧɵɯ ɸɪɢɫɞɢɤɰɢɣ ɞɨɥɠɧɨ ɡɚɬɪɭɞɧɢɬɶ ɢɯ
ɢɫɩɨɥɶɡɨɜɚɧɢɟ ɫ ɰɟɥɶɸ ɜɵɜɨɞɚ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɢɡ Ɋɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢ ɋɨɤɪɚɳɟɧɢɟ ɦɚɫɲɬɚɛɨɜ ɩɪɢɦɟɧɟɧɢɹ ɨɮɲɨɪɧɵɯ ɫɯɟɦ
ɪɚɡɭɦɟɟɬɫɹ ɛɭɞɟɬ ɫɩɨɫɨɛɫɬɜɨɜɚɬɶ ɩɪɢɜɥɟɱɟɧɢɸ ɛɸɞɠɟɬɧɵɯ
ɫɪɟɞɫɬɜɧɨɷɬɨɬɨɥɶɤɨɨɞɧɚɢɡɡɚɞɚɱɞɟɨɮɲɨɪɢɡɚɰɢɢ
ȼ ɭɫɥɨɜɢɹɯ ɭɠɟɫɬɨɱɟɧɢɹ ɚɧɬɢɪɨɫɫɢɣɫɤɢɯ ɫɚɧɤɰɢɣ ɚ ɬɚɤɠɟ
ɧɚɪɚɫɬɚɧɢɹ ɷɦɢɫɫɢɢ ɧɟɨɛɟɫɩɟɱɟɧɧɵɯ ɦɢɪɨɜɵɯ ɜɚɥɸɬ ɫɨɡɞɚɸɬɫɹ
ɛɥɚɝɨɩɪɢɹɬɧɵɟ ɭɫɥɨɜɢɹ ɞɥɹ ɩɨɝɥɨɳɟɧɢɹ ɧɚɯɨɞɹɳɢɯɫɹ ɜ ɨɮɲɨɪɚɯ
ɪɨɫɫɢɣɫɤɢɯ ɚɤɬɢɜɨɜ ɢɧɨɫɬɪɚɧɧɵɦ ɤɚɩɢɬɚɥɨɦ ɱɬɨ ɫɨɡɞɚɟɬ ɭɝɪɨɡɭ
ɷɤɨɧɨɦɢɱɟɫɤɨɣɛɟɡɨɩɚɫɧɨɫɬɢɝɨɫɭɞɚɪɫɬɜɚ
ɋɹɧɜɚɪɹɝɜɊɨɫɫɢɢɜɫɬɭɩɢɥɜɫɢɥɭɎɟɞɟɪɚɥɶɧɵɣɡɚɤɨɧ
ɨɬ ʋ ɎɁ ɞɚɥɟɟ ©Ɂɚɤɨɧ ɨ ɞɟɨɮɲɨɪɢɡɚɰɢɢª
Ⱦɚɧɧɵɦ Ɂɚɤɨɧɨɦ ɩɪɟɞɭɫɦɨɬɪɟɧɨ ɢɡɦɟɧɟɧɢɟ ɩɨɪɹɞɤɚ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɢɧɨɫɬɪɚɧɧɵɯ ɤɨɦɩɚɧɢɣ ɩɪɢɡɧɚɜɚɟɦɵɯ
ɧɚɥɨɝɨɜɵɦɢ ɪɟɡɢɞɟɧɬɚɦɢ ɊɎ
ɗɬɢ ɢɡɦɟɧɟɧɢɹ ɩɪɟɞɫɬɚɜɥɟɧɵ ɜ
ɩɪɢɥɨɠɟɧɢɢ
ȼɨɩɟɪɜɵɯ ɜɜɟɞɟɧɨ ɩɨɧɹɬɢɟ ɧɚɥɨɝɨɜɨɝɨ ɪɟɡɢɞɟɧɬɫɬɜɚ ɞɥɹ
ɸɪɢɞɢɱɟɫɤɢɯ ɥɢɰ Ⱦɨ ɩɪɢɧɹɬɢɹ ©Ɂɚɤɨɧɚ ɨ ɞɟɨɮɲɨɪɢɡɚɰɢɢª ɜ ɇɄ
ɊɎ ɪɚɫɫɦɚɬɪɢɜɚɟɦɵɣ ɬɟɪɦɢɧ ɩɪɢɦɟɧɹɥɫɹ ɬɨɥɶɤɨ ɜ ɨɬɧɨɲɟɧɢɢ
ɮɢɡɢɱɟɫɤɢɯɥɢɰɩɫɬɇɄɊɎȼɪɹɞɟɡɚɪɭɛɟɠɧɵɯɫɬɪɚɧɷɬɨ
ɩɨɧɹɬɢɟ ɪɚɫɩɪɨɫɬɪɚɧɹɟɬɫɹ ɢ ɧɚ ɨɪɝɚɧɢɡɚɰɢɢ ɇɚɥɨɝɨɜɨɟ
ɪɟɡɢɞɟɧɬɫɬɜɨ ɢ ɫɨɨɬɜɟɬɫɬɜɟɧɧɨ ɧɚɥɨɝɨɜɵɣ ɫɬɚɬɭɫ ɤɨɦɩɚɧɢɢ
ɨɩɪɟɞɟɥɹɸɬɫɹ ɱɟɪɟɡ ɤɪɢɬɟɪɢɢ ɤɨɬɨɪɵɟ ɩɨɡɜɨɥɹɸɬ ɨɩɪɟɞɟɥɢɬɶ ɟɟ
ɮɚɤɬɢɱɟɫɤɭɸ©ɫɜɹɡɶªɫɬɟɦɢɥɢɢɧɵɦɝɨɫɭɞɚɪɫɬɜɨɦɧɟɡɚɜɢɫɢɦɨɨɬ
ɦɟɫɬɚɟɟɪɟɝɢɫɬɪɚɰɢɢ
Ɇɨɦɟɧɬ ɢɫɬɢɧɵ Ɋɨɫɫɢɹ ɢ ɫɚɧɤɰɢɢ Ɂɚɩɚɞɚ Ⱦɨɤɥɚ ɞ ɝɪ ɭɩɩ ɵ ɷɤ ɫɩɟɪɬɨɜ ɩɨɞ ɪɭɤɨɜɨɞɫɬɜɨɦ
ɚɤɚɞɟɦɢɤɚ ɊȺɇ ɋɘ Ƚɥɚɡɶɟɜɚ Ʉɪɚɫɧɨɹɪɫɤɨɟ ɜɪɟɦɹ 85/ KWWSNUDVYUHP\DUXPRPHQW
LVWL Q\URVVL \DLVDQ NFLL]DS DGDɞɚɬɚɨɛɪɚɳɟɧɢɹ
©Ɉ ɜɧɟɫɟɧɢɢ ɢɡɦɟɧɟɧɢɣ ɜ ɱɚɫɬɢ ɩɟɪɜɭɸ ɢ ɜɬɨɪɭɸ ɇɚɥɨɝɨɜɨɝɨ ɤɨɞɟɤɫɚ Ɋɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢɜɱɚɫɬɢɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹɩɪɢɛɵɥɢɤɨɧɬɪɨɥɢɪɭɟɦɵɯɢɧɨɫɬɪɚɧɧɵɯɤɨɦɩɚɧɢɣɢ
ɞɨɯɨɞɨɜɢɧɨɫɬɪɚɧɧɵɯɨɪɝɚɧɢɡɚɰɢɣªɎɟɞɟɪɚɥɶɧɵɣɡɚɤɨɧɨɬ ʋ ɎɁ Ɋɨɫ
ɝɚɡ±ɧɨɹɛɪɹ1
ɋɦ ɩɨɞɪɨɛɧɨ ɂɡɦɟɧɟɧɢɹ ɜ ɩɨɪɹɞɤɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɩɪɢɛɵɥɢ ɤɨɧɬɪɨɥɢɪɭɟɦɵɯ
ɢɧɨɫɬɪɚɧɧɵɯ ɤɨɦɩɚɧɢɣ ɢ ɞɨɯɨɞɨɜ ɢɧɨɫɬɪɚɧɧɵɯ ɨɪɝɚɧɢɡɚɰɢɣ
KWWSVZZZGHORLWWHFRPFRQWHQWGDP'HORLWWHUX'RFXPHQWVWD[OWLQ
IRFXVUXVVLDQ/7BLQB)RFXVBBBUXVSGIɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ʉɚɤ ɩɪɚɜɢɥɨ ɨɫɧɨɜɧɨɣ ɤɪɢɬɟɪɢɣ ± ɷɬɨ ɦɟɫɬɨ ɮɚɤɬɢɱɟɫɤɨɝɨ
ɭɩɪɚɜɥɟɧɢɹ ɤɨɦɩɚɧɢɟɣ ɤɨɬɨɪɨɟ ɜ ɫɜɨɸ ɨɱɟɪɟɞɶ ɦɨɠɟɬ
ɨɩɪɟɞɟɥɹɬɶɫɹɧɚɨɫɧɨɜɚɧɢɢɬɚɤɢɯɩɪɢɡɧɚɤɨɜɤɚɤ
ɚɦɟɫɬɨɩɪɨɜɟɞɟɧɢɹɫɨɜɟɬɚɞɢɪɟɤɬɨɪɨɜ
ɛɦɟɫɬɨɨɩɟɪɚɬɢɜɧɨɝɨɭɩɪɚɜɥɟɧɢɹ
ɜ ɦɟɫɬɨɧɚɯɨɠɞɟɧɢɟ ɝɥɚɜɧɨɝɨ ɨɮɢɫɚ ɢɥɢ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɨɝɨ
ɡɞɚɧɢɹɝɦɟɫɬɨɧɚɯɨɠɞɟɧɢɟɰɟɧɬɪɚɥɶɧɨɣɛɭɯɝɚɥɬɟɪɢɢ
ɜɦɟɫɬɨɧɚɯɨɠɞɟɧɢɟɚɪɯɢɜɚɢɬɞ
ɋɨɝɥɚɫɧɨ ©Ɂɚɤɨɧɭ ɨ ɞɟɨɮɲɨɪɢɡɚɰɢɢª ɧɚɥɨɝɨɜɵɦɢ
ɪɟɡɢɞɟɧɬɚɦɢ ɊɎ ɹɜɥɹɸɬɫɹ ɸɪɢɞɢɱɟɫɤɢɟ ɥɢɰɚ ɤɨɬɨɪɵɟ ɭɱɪɟɠɞɟɧɵ
ɧɚ ɬɟɪɪɢɬɨɪɢɢ Ɋɨɫɫɢɢ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɪɨɫɫɢɣɫɤɢɦ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɚ ɬɚɤɠɟ ɨɪɝɚɧɢɡɚɰɢɢ ɦɟɫɬɨɦ ɭɩɪɚɜɥɟɧɢɹ
ɤɨɬɨɪɵɯɹɜɥɹɟɬɫɹ ɊɎ ɉɪɢɷɬɨɦ ɫɩɟɰɢɚɥɢɫɬɵɨɬɦɟɱɚɸɬ ɱɬɨ ɨɱɟɧɶ
ɫɥɨɠɧɨ ɨɩɪɟɞɟɥɢɬɶ ɧɚɥɨɝɨɜɨɟ ɪɟɡɢɞɟɧɬɫɬɜɨ ɸɪɢɞɢɱɟɫɤɨɝɨ ɥɢɰɚ ɢ
ɮɚɤɬɢɱɟɫɤɨɝɨ ɩɨɥɭɱɚɬɟɥɹ ɞɨɯɨɞɚ ɜɵɞɟɥɢɬɶ ɩɨɧɹɬɧɵɟ ɤɪɢɬɟɪɢɢ ɢ
ɢɡɛɟɠɚɬɶ ɩɪɨɢɡɜɨɥɶɧɨɝɨ ɬɨɥɤɨɜɚɧɢɹ ɢ ɩɪɢɦɟɧɟɧɢɹ ɧɚɥɨɝɨɜɵɦɢ ɢ
ɫɭɞɟɛɧɵɦɢɨɪɝɚɧɚɦɢ
ȼɨɜɬɨɪɵɯ ɜɜɟɞɟɧɨ ɩɨɧɹɬɢɟ ɤɨɧɬɪɨɥɢɪɭɟɦɨɣ ɢɧɨɫɬɪɚɧɧɨɣ
ɤɨɦɩɚɧɢɢɫɨɡɞɚɧɦɟɯɚɧɢɡɦɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹɩɪɢɛɵɥɢɄɂɄ
ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ©Ɂɚɤɨɧɨɦ ɨ ɞɟɨɮɲɨɪɢɡɚɰɢɢª ɪɨɫɫɢɣɫɤɢɟ
ɝɪɚɠɞɚɧɟ ɢ ɤɨɦɩɚɧɢɢ ɫ ɝ ɞɨɥɠɧɵ ɩɥɚɬɢɬɶ ɫɨɨɬɜɟɬɫɬɜɟɧɧɨ
ɇȾɎɅ ɢɥɢ ɧɚɥɨɝ ɧɚ ɩɪɢɛɵɥɶ ɫ ɧɟɪɚɫɩɪɟɞɟɥɟɧɧɨɣ ɩɪɢɛɵɥɢ
ɤɨɧɬɪɨɥɢɪɭɟɦɵɯ ɢɦɢ ɢɧɨɫɬɪɚɧɧɵɯ ɤɨɦɩɚɧɢɣ Ⱦɨɥɹ ɭɱɚɫɬɢɹ ɜ
ɢɧɨɫɬɪɚɧɧɨɣ ɨɪɝɚɧɢɡɚɰɢɢ ɧɟɨɛɯɨɞɢɦɚɹ ɞɥɹ ɩɪɢɡɧɚɧɢɹ ɥɢɰɚ
©ɤɨɧɬɪɨɥɢɪɭɸɳɢɦª ɜ ɝɨɞɭ ɫɨɫɬɚɜɥɹɟɬ ɚ ɫ ɝɨɞɚ ±
Ɂɚɤɨɧɨɦɬɚɤɠɟɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹɧɚɥɨɝɨɜɚɹɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶɡɚ
ɧɟɭɩɥɚɬɭɢɥɢɧɟɩɨɥɧɭɸɭɩɥɚɬɭɧɚɥɨɝɚɤɨɧɬɪɨɥɢɪɭɸɳɢɦɥɢɰɨɦ
ɗɮɮɟɤɬɢɜɧɨɣ ɛɨɪɶɛɟ ɫ ɭɤɥɨɧɟɧɢɟɦ ɨɬ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɫ
ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɢɧɨɫɬɪɚɧɧɵɯ ɸɪɢɫɞɢɤɰɢɣ ɞɨɥɠɟɧ ɫɩɨɫɨɛɫɬɜɨɜɚɬɶ
ɬɚɤɠɟ ɪɹɞ ɦɟɪ ɩɨ ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɸ ɩɪɨɰɟɞɭɪɵ ɨɛɦɟɧɚ
ɢɧɮɨɪɦɚɰɢɟɣɩɨɧɚɥɨɝɨɜɵɦɜɨɩɪɨɫɚɦɧɚɦɟɠɞɭɧɚɪɨɞɧɨɦɭɪɨɜɧɟ
ȼ ɚɩɪɟɥɟ ɝ ɜ ɫɜɹɡɢ ɫ ɜɜɟɞɟɧɢɟɦ ɫɚɧɤɰɢɣ ɩɪɨɬɢɜ Ɋɨɫɫɢɢ
ɜɥɚɫɬɢ ɋɒȺ ɞɟɮɚɤɬɨ ɩɪɟɤɪɚɬɢɥɢ ɩɟɪɟɝɨɜɨɪɵ ɩɨ ɫɨɝɥɚɲɟɧɢɸ ɨɛ
ɨɛɦɟɧɟɧɚɥɨɝɨɜɨɣɢɧɮɨɪɦɚɰɢɟɣɩɨɩɪɚɜɢɥɚɦ)$7&$
ɉɪɢɷɬɨɦɛɵɥɧɚɣɞɟɧɤɨɦɩɪɨɦɢɫɫȼɫɨɨɬɜɟɬɫɬɜɢɢɫɩɪɢɧɹɬɵɦ
ɜɊɎɎɟɞɟɪɚɥɶɧɵɦɡɚɤɨɧɨɦʋɎɁɨɬɞɚɥɟɟɁɚɤɨɧ
Ⱥɯɦɟɬɲɢɧ Ɋ ɇɚɥɨɝɨɜɨɟ ɪɟɡɢɞɟɧɬɫɬɜɨ ɸɪɢɞɢɱɟɫɤɢɯ ɥɢɰ ɱɬɨ ɷɬɨ"
85/KWWS]DNRQUX%ORJVQDORJRYRHBUH]LGHQWVWYRB\XULGLFKHVNL[BOLFBBFKWRBHWR ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ʋ ɎɁ
ɨɪɝɚɧɢɡɚɰɢɢ ɮɢɧɚɧɫɨɜɨɝɨ ɪɵɧɤɚ ɨɛɹɡɚɧɵ ɜɵɹɜɥɹɬɶ
ɫɪɟɞɢ ɫɜɨɢɯ ɤɥɢɟɧɬɨɜ ɢɧɨɫɬɪɚɧɧɵɯ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɢ
ɩɟɪɟɞɚɜɚɬɶɢɧɮɨɪɦɚɰɢɸɨ ɧɢɯɢɧɨɫɬɪɚɧɧɨɦɭɧɚɥɨɝɨɜɨɦɭ ɨɪɝɚɧɭɢ
ɢɥɢ ɢɧɨɫɬɪɚɧɧɨɦɭ ɧɚɥɨɝɨɜɨɦɭ ɚɝɟɧɬɭ Ɂɚɤɨɧ ʋ ɎɁɹɜɥɹɟɬɫɹ
ɢɦɩɥɟɦɟɧɬɚɰɢɟɣɜɊɎɚɦɟɪɢɤɚɧɫɤɨɝɨ)$7&$
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ ɩɟɪɟɞɚɱɚ ɜ ɚɞɪɟɫ ɋɒȺ ɧɚɥɨɝɨɜɨɣ
ɢɧɮɨɪɦɚɰɢɢ ɜ ɪɚɦɤɚɯ ɡɚɤɨɧɚ )$7&$ ɛɵɥɚ ɨɞɨɛɪɟɧɚ ɯɨɬɹ ɢ ɧɚ
ɢɧɞɢɜɢɞɭɚɥɶɧɨɣ ɨɫɧɨɜɟ ɪɨɫɫɢɣɫɤɢɦ ɛɚɧɤɚɦ ɩɪɟɞɩɢɫɵɜɚɟɬɫɹ
ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ ɢɧɮɨɪɦɢɪɨɜɚɬɶ ,56 ɨ ɧɚɥɢɱɢɢ ɫɱɟɬɨɜ
ɚɦɟɪɢɤɚɧɫɤɢɯɧɚɥɨɝɨɜɵɯɪɟɡɢɞɟɧɬɨɜɧɚɬɟɪɪɢɬɨɪɢɢɊɎ
ɋɥɟɞɭɟɬɨɬɦɟɬɢɬɶ ɱɬɨɊɨɫɫɢɹ ɧɟɫɬɚɥɚ ɫɨɡɞɚɜɚɬɶɩɪɟɩɹɬɫɬɜɢɹ
ɞɥɹ ɋɒȺ ɜ ɫɮɟɪɟ ɨɛɦɟɧɚ ɧɚɥɨɝɨɜɨɣ ɢɧɮɨɪɦɚɰɢɟɣ ɯɨɬɹ ɩɪɢɷɬɨɦ
,56 ɞɟɣɫɬɜɭɸɳɚɹ ɧɚ ɨɫɧɨɜɚɧɢɢ )$7&$ ɜɵɲɥɚ ɡɚ ɩɪɟɞɟɥɵ ɫɜɨɟɣ
ɧɚɰɢɨɧɚɥɶɧɨɣ ɸɪɢɫɞɢɤɰɢɢ ɨɤɚɡɚɜ ɞɚɜɥɟɧɢɟ ɧɚ ɪɨɫɫɢɣɫɤɢɟ ɜɥɚɫɬɢ
ɢɛɚɧɤɨɜɫɤɨɟɫɨɨɛɳɟɫɬɜɨ
ȼɨɤɬɹɛɪɟɝɪɭɤɨɜɨɞɢɬɟɥɢɧɚɥɨɝɨɜɵɯɫɥɭɠɛɬɢɫɬɪɚɧ
Ɏɨɪɭɦɚ ɩɨ ɧɚɥɨɝɨɜɨɦɭ ɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɸ )7$ ɩɪɟɞɫɬɚɜɢɥɢ
ɫɨɜɦɟɫɬɧɨɟ ɤɨɦɦɸɧɢɤɟ ɩɨ ɜɨɩɪɨɫɚɦ ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɹ
ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɋɬɪɚɬɟɝɢɹ ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɧɚɥɨɝɨɜɵɯ ɫɥɭɠɛ
ɷɬɢɯ ɝɨɫɭɞɚɪɫɬɜ ɪɚɡɪɚɛɚɬɵɜɚɟɬɫɹ ɧɚ ɨɫɧɨɜɟ ɦɟɠɞɭɧɚɪɨɞɧɨɣ
ɩɥɚɬɮɨɪɦɵ -,76,& Ɉɛɴɟɞɢɧɟɧɧɵɣ ɢɧɮɨɪɦɚɰɢɨɧɧɵɣ ɰɟɧɬɪ ɩɨ
ɧɚɥɨɝɨɜɵɦɭɤɥɨɧɟɧɢɹɦ
Ɉɛɦɟɧ ɢɧɮɨɪɦɚɰɢɟɣ ɦɟɠɞɭ ɧɚɥɨɝɨɜɵɦɢ ɫɥɭɠɛɚɦɢ
ɝɨɫɭɞɚɪɫɬɜɭɱɚɫɬɧɢɤɨɜɄɨɧɜɟɧɰɢɢɋɨɜɟɬɚȿɜɪɨɩɵɛɭɞɟɬɩɪɨɯɨɞɢɬɶ
ɬɨɥɶɤɨɜɫɨɨɬɜɟɬɫɬɜɢɢɫɡɚɤɥɸɱɟɧɧɵɦɢ ɧɚɥɨɝɨɜɵɦɢ ɫɨɝɥɚɲɟɧɢɹɦɢ
ɦɟɠɞɭɫɬɪɚɧɚɦɢɧɨɷɬɨɬɩɪɨɰɟɫɫɡɧɚɱɢɬɟɥɶɧɨɭɩɪɨɫɬɢɥɫɹ
ɉɪɟɞɩɨɥɚɝɚɥɨɫɶ ɱɬɨ Ɏɇɋ ɊɎ ɩɨɥɭɱɢɬ ɛɨɥɶɲɟ ɞɨɫɬɭɩɚ ɤ
ɦɟɠɞɭɧɚɪɨɞɧɵɦ ɢɧɮɨɪɦɚɰɢɨɧɧɵɦ ɛɚɡɚɦ Ɋɨɫɫɢɣɫɤɢɟ ɧɚɥɨɝɨɜɵɟ
ɨɪɝɚɧɵɫɦɨɝɭɬɩɨɥɭɱɚɬɶɨɬɢɧɨɫɬɪɚɧɧɵɯɧɚɥɨɝɨɜɵɯɨɪɝɚɧɨɜɥɸɛɵɟ
ɫɜɟɞɟɧɢɹɧɟɨɛɯɨɞɢɦɵɟɞɥɹɜɡɵɫɤɚɧɢɹɧɚɥɨɝɨɜɧɚɬɟɪɪɢɬɨɪɢɢɊɎɚ
ɬɚɤɠɟ ɢɧɮɨɪɦɚɰɢɸ ɨɛ ɭɩɥɚɬɟ ɧɚɥɨɝɨɜ ɩɨɞɤɨɧɬɪɨɥɶɧɵɦɢ ɧɚɲɢɦ
ɛɢɡɧɟɫɦɟɧɚɦ ɢɧɨɫɬɪɚɧɧɵɦɢ ɤɨɦɩɚɧɢɹɦɢ ɡɚ ɩɪɟɞɟɥɚɦɢ Ɋɨɫɫɢɢ
ɬɪɟɦɹɫɩɨɫɨɛɚɦɢ
©Ɉɛɨɫɨɛɟɧɧɨɫɬɹɯɨɫɭɳɟɫɬɜɥɟɧɢɹɮɢɧɚɧɫɨɜɵɯɨɩɟɪɚɰɢɣɫɢɧɨɫɬɪɚɧɧɵɦɢɝɪɚɠɞɚɧɚɦɢɢ
ɸɪɢɞɢɱɟɫɤɢɦɢ ɥɢɰɚɦɢ ɨ ɜɧɟɫɟɧɢɢ ɢɡɦɟɧɟɧɢɣ ɜ Ʉɨɞɟɤɫ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɛ
ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɯ ɩɪɚɜɨɧɚɪɭɲɟɧɢɹɯ ɢ ɩɪɢɡɧɚɧɢɢ ɭɬɪɚɬɢɜɲɢɦɢ ɫɢɥɭ ɨɬɞɟɥɶɧɵɯ
ɩɨɥɨɠɟɧɢɣ ɡɚɤɨɧɨɞɚɬɟɥɶɧɵɯ ɚɤɬɨɜ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢª Ɏɟɞɟɪɚɥɶɧɵɣ ɡɚɤɨɧ
ɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢ ʋɎɁɨɬ ɪɟɞ ɨɬɊɨɫɝɚɡ
ɢɸɥɹʋ
ɉɪɢ ɷɬɨɦ ɫɩɨɧɬɚɧɧɵɣ ɨɛɦɟɧ ɫɬ Ʉɨɧɜɟɧɰɢɢ ɋɨɜɟɬɚ
ȿɜɪɨɩɵ ɤɨɬɨɪɵɣ ɭɠɟ ɪɚɛɨɬɚɟɬ ɜ ȿɜɪɨɫɨɸɡɟ ɹɜɥɹɟɬɫɹ ɞɥɹ ɊɎ
ɩɪɢɧɰɢɩɢɚɥɶɧɨ ɧɨɜɨɣ ɮɨɪɦɨɣ ɨɛɦɟɧɚ ɞɚɧɧɵɦɢ Ɉɧ ɨɡɧɚɱɚɟɬ ɱɬɨ
ɢɧɨɫɬɪɚɧɧɵɣ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɛɟɡ ɩɪɟɞɜɚɪɢɬɟɥɶɧɨɝɨ ɡɚɩɪɨɫɚ
ɪɨɫɫɢɣɫɤɨɣ ɫɬɨɪɨɧɵ ɧɚɩɪɚɜɥɹɟɬ ɢɡɜɟɫɬɧɵɟ ɟɦɭ ɫɜɟɞɟɧɢɹ ɨɮɚɤɬɚɯ
ɧɚɦɟɪɟɧɧɨɝɨ ɭɦɟɧɶɲɟɧɢɹ ɧɚɥɨɝɨɜɵɯ ɩɥɚɬɟɠɟɣ ɩɪɢɱɢɬɚɸɳɢɯɫɹ ɤ
ɭɩɥɚɬɟ ɜ ɛɸɞɠɟɬɧɭɸ ɫɢɫɬɟɦɭ ɊɎ ɫɨ ɫɬɨɪɨɧɵ ɪɨɫɫɢɣɫɤɢɯ
ɤɨɦɩɚɧɢɣ
Ɍɚɤɨɣ ɨɛɦɟɧ ɩɪɟɞɫɬɚɜɥɹɟɬ ɫɨɛɨɣ ɧɚɩɪɚɜɥɟɧɢɟ ɢɧɨɫɬɪɚɧɧɵɦ
ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɨɦ ɪɨɫɫɢɣɫɤɨɦɭ ɧɚɥɨɝɨɜɨɦɭ ɨɪɝɚɧɭ ɛɟɡ
ɩɪɟɞɜɚɪɢɬɟɥɶɧɨɝɨ ɡɚɩɪɨɫɚ ɢɡɜɟɫɬɧɵɟ ɟɣ ɫɜɟɞɟɧɢɹ ɜ ɫɥɟɞɭɸɳɢɯ
ɫɥɭɱɚɹɯ
ɪɨɫɫɢɣɫɤɚɹ ɤɨɦɩɚɧɢɹɩɥɚɬɢɬ ɧɚɥɨɝ ɩɨɫɧɢɠɟɧɧɨɣ ɫɬɚɜɤɟ
ɢɥɢ ɨɫɜɨɛɨɠɞɚɟɬɫɹ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɚ ɜ ɊɎ ɩɪɢ ɷɬɨɦ ɧɚɥɨɝ
ɭɩɥɚɱɢɜɚɟɬɫɹ ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɣ ɢɥɢ ɤɨɧɬɪɨɥɢɪɭɟɦɨɣ ɢɧɨɫɬɪɚɧɧɨɣ
ɤɨɦɩɚɧɢɟɣɜɞɪɭɝɨɣɫɬɪɚɧɟ
ɞɟɥɨɜɵɟ ɨɩɟɪɚɰɢɢ ɦɟɠɞɭ ɪɨɫɫɢɣɫɤɨɣ ɤɨɦɩɚɧɢɟɣ ɢ
ɢɧɨɫɬɪɚɧɧɨɣɤɨɦɩɚɧɢɟɣɨɫɭɳɟɫɬɜɥɹɸɬɫɹɱɟɪɟɡɨɞɧɭɢɥɢɧɟɫɤɨɥɶɤɨ
ɫɬɪɚɧ ɬɚɤɢɦ ɨɛɪɚɡɨɦ ɱɬɨ ɧɚɦɟɪɟɧɧɨ ɭɦɟɧɶɲɚɸɬɫɹ ɧɚɥɨɝɨɜɵɟ
ɩɥɚɬɟɠɢɜɊɨɫɫɢɢ
ɩɨɥɭɱɟɧɢɟ ɷɤɨɧɨɦɢɢ ɡɚ ɫɱɟɬ ɭɦɟɧɶɲɟɧɢɹ ɧɚɥɨɝɨɜɵɯ
ɩɥɚɬɟɠɟɣ ɜ ɪɟɡɭɥɶɬɚɬɟ ɢɫɤɭɫɫɬɜɟɧɧɵɯ ɩɟɪɟɱɢɫɥɟɧɢɣ ɩɪɢɛɵɥɟɣ
ɜɧɭɬɪɢɦɟɠɞɭɧɚɪɨɞɧɵɯɝɪɭɩɩɤɨɦɩɚɧɢɣ
ɂɧɵɦɢ ɫɥɨɜɚɦɢ ɢɧɨɫɬɪɚɧɧɵɣ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɩɨ ɞɨɛɪɨɣ
ɜɨɥɟ ɦɨɠɟɬ ɫɨɨɛɳɢɬɶ ɨ ɫɜɨɢɯ ɩɨɞɨɡɪɟɧɢɹɯ ɱɬɨ ɟɞɢɧɫɬɜɟɧɧɨɣ
ɰɟɥɶɸ ɩɨɫɬɪɨɟɧɢɹ ɜɡɚɢɦɨɨɬɧɨɲɟɧɢɣ ɦɟɠɞɭ ɪɨɫɫɢɣɫɤɨɣ ɢ
ɢɧɨɫɬɪɚɧɧɨɣ ɤɨɦɩɚɧɢɹɦɢ ɹɜɥɹɟɬɫɹ ɩɨɥɭɱɟɧɢɟ ɜɨɡɦɨɠɧɨɫɬɢ
ɜɨɫɩɨɥɶɡɨɜɚɬɶɫɹ ɥɶɝɨɬɚɦɢ ɩɪɟɞɨɫɬɚɜɥɹɟɦɵɦɢ ɋɨɝɥɚɲɟɧɢɹɦɢ ɨɛ
ɢɡɛɟɠɚɧɢɢ ɞɜɨɣɧɨɝɨ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ Ɍɚɤ ɢɧɨɫɬɪɚɧɧɵɣ
ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɦɨɠɟɬ ɩɨɞɟɥɢɬɶɫɹ ɢɧɮɨɪɦɚɰɢɟɣ ɨ ɬɨɦ ɱɬɨ
ɬɪɚɧɡɢɬɧɚɹ ɥɢɰɟɜɚɹ ɢɧɨɫɬɪɚɧɧɚɹ ɤɨɦɩɚɧɢɹ ɩɨɥɭɱɚɟɬ ɨɬ
ɪɨɫɫɢɣɫɤɢɯɥɢɰɩɥɚɬɟɠɢ ɢɩɪɚɤɬɢɱɟɫɤɢ ɩɨɥɧɨɫɬɶɸɩɟɪɟɱɢɫɥɹɟɬɢɯ
ɜ ɨɮɲɨɪɧɭɸ ɤɨɦɩɚɧɢɸ ɤɚɤ ɧɚɩɪɢɦɟɪ ɩɪɢ ɜɵɩɥɚɬɟ ɪɨɫɫɢɣɫɤɨɣ
ɤɨɦɩɚɧɢɟɣ ɞɢɜɢɞɟɧɞɨɜ ɩɪɨɰɟɧɬɨɜ ɪɨɹɥɬɢ ɨɮɲɨɪɧɵɦ ɤɨɦɩɚɧɢɹɦ
ɱɟɪɟɡ ɩɨɫɪɟɞɧɢɤɚ ɞɪɭɝɭɸ ɢɧɨɫɬɪɚɧɧɭɸ ɤɨɦɩɚɧɢɸ Ɋɨɫɫɢɣɫɤɢɣ
ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɦɨɠɟɬ ɬɚɤɠɟ ɩɪɟɞɨɫɬɚɜɥɹɬɶ ɢɧɨɫɬɪɚɧɧɨɦɭ
ɧɚɥɨɝɨɜɨɦɭɨɪɝɚɧɭɢɧɮɨɪɦɚɰɢɸɨɬɨɦɱɬɨɢɧɨɫɬɪɚɧɧɵɟɤɨɦɩɚɧɢɢ
ɧɟɭɩɥɚɱɢɜɚɸɬɧɚɥɨɝɢɜɊɨɫɫɢɢ
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