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Файл:Современные тенденции в развитии налогового контроля. Монография
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ɏɨɬɹ ɮɨɪɦɚɥɶɧɨ ɜɨɡɦɨɠɧɨɫɬɶ ɨɛɦɟɧɚ ɢɧɮɨɪɦɚɰɢɟɣ ɦɟɠɞɭ
ɧɚɥɨɝɨɜɵɦɢɨɪɝɚɧɚɦɢɊɎɢ ɢɧɨɫɬɪɚɧɧɵɯɝɨɫɭɞɚɪɫɬɜɫɭɳɟɫɬɜɨɜɚɥɚ
ɢ ɫɭɳɟɫɬɜɭɟɬ ɫɟɣɱɚɫ ɧɚ ɨɫɧɨɜɚɧɢɢ ɫɬ ©Ɉɛɦɟɧ ɢɧɮɨɪɦɚɰɢɢª
ɤɨɬɨɪɚɹ ɫɨɞɟɪɠɢɬɫɹ ɜ ɛɨɥɶɲɢɧɫɬɜɟ ɩɨɞɩɢɫɚɧɧɵɯ Ɋɨɫɫɢɟɣ
ɋɨɝɥɚɲɟɧɢɣ ɨɛ ɢɡɛɟɠɚɧɢɢ ɞɜɨɣɧɨɝɨ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɢ ɤɚɤ
ɩɪɚɜɢɥɨ ɪɚɫɩɪɨɫɬɪɚɧɹɟɬɫɹ ɧɚ ɜɫɟ ɧɚɥɨɝɢ ɋɨɝɥɚɫɧɨ ɭɤɚɡɚɧɧɨɣ
ɫɬɚɬɶɟ ɢɧɨɫɬɪɚɧɧɵɟ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɧɟ ɦɨɝɭɬ ɨɬɤɚɡɚɬɶ ɜ
ɩɪɟɞɨɫɬɚɜɥɟɧɢɢ ɢɧɮɨɪɦɚɰɢɢ ɧɚɯɨɞɹɳɟɣɫɹ ɜ ɪɚɫɩɨɪɹɠɟɧɢɢ ɛɚɧɤɚ
ɞɪɭɝɨɣ ɮɢɧɚɧɫɨɜɨɣ ɨɪɝɚɧɢɡɚɰɢɢ ɧɨɦɢɧɚɥɶɧɨɝɨ ɞɟɪɠɚɬɟɥɹ ɚɝɟɧɬɚ
ɢɥɢ ɞɨɜɟɪɢɬɟɥɶɧɨɝɨ ɭɩɪɚɜɥɹɸɳɟɝɨ ɥɢɛɨ ɫɨɞɟɪɠɚɳɟɣ ɫɜɟɞɟɧɢɹ ɨɛ
ɭɱɪɟɞɢɬɟɥɹɯɥɢɰɚ
Ɍɟɦ ɧɟ ɦɟɧɟɟ ɧɚ ɩɪɚɤɬɢɤɟ ɬɚɤɚɹ ɩɪɨɰɟɞɭɪɚ ɞɥɹ ɧɚɥɨɝɨɜɵɯ
ɨɪɝɚɧɨɜ ɹɜɥɹɟɬɫɹ ɜɟɫɶɦɚ ɫɥɨɠɧɨɣɢ ɞɥɢɬɟɥɶɧɨɣ Ⱥ ɜ ɬɟɯ ɫɥɭɱɚɹɯ
ɤɨɝɞɚ ɧɟɨɛɯɨɞɢɦɨ ɩɨɥɭɱɢɬɶ ɡɚɳɢɳɟɧɧɭɸ ɢɧɮɨɪɦɚɰɢɸ
ɫɨɫɬɚɜɥɹɸɳɭɸ ɤɨɦɦɟɪɱɟɫɤɭɸ ɛɚɧɤɨɜɫɤɭɸ ɢ ɢɧɭɸ ɬɚɣɧɭ ɨɧɚ
ɭɫɥɨɠɧɹɟɬɫɹ ɟɳɟ ɢ ɬɟɦ ɱɬɨ ɩɨ ɜɧɭɬɪɟɧɧɟɦɭ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɭ
ɢɧɨɫɬɪɚɧɧɵɯ ɝɨɫɭɞɚɪɫɬɜ ɩɨ ɬɚɤɨɦɭ ɡɚɩɪɨɫɭ ɫɭɞɵ ɢɧɨɫɬɪɚɧɧɵɯ
ɝɨɫɭɞɚɪɫɬɜ ɫɧɚɱɚɥɚ ɞɨɥɠɧɵ ɩɪɢɧɹɬɶ ɪɟɲɟɧɢɟ ɨ ɜɨɡɦɨɠɧɨɫɬɢ
ɪɚɫɤɪɵɬɢɹ ɢɧɮɨɪɦɚɰɢɢ ɪɨɫɫɢɣɫɤɢɦ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɚɦ ȼ
ɪɟɡɭɥɶɬɚɬɟ ɱɟɝɨ ɫɭɳɟɫɬɜɭɸɳɢɣ ɩɨɪɹɞɨɤ ɨɛɦɟɧɚ ɧɚɥɨɝɨɜɨɣ
ɢɧɮɨɪɦɚɰɢɟɣɩɨɫɭɬɢɧɟɪɚɛɨɬɚɟɬ
ɄɚɤɨɬɦɟɱɚɟɬȾɦɢɬɪɢɣȻɚɪɫɤɢɣ ɞɨɜɜɟɞɟɧɢɹɚɜɬɨɦɚɬɢɱɟɫɤɨɝɨ
ɨɛɦɟɧɚ ɭ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɫɧɚɱɚɥɚ ɜɨɡɧɢɤɚɥɢ ɩɨɞɨɡɪɟɧɢɹ ɜ
ɨɬɧɨɲɟɧɢɢ ɤɨɧɤɪɟɬɧɨɝɨ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɜ ɯɨɞɟ ɟɝɨ ɩɪɨɜɟɪɤɢ
ɢɥɢ ɩɪɟɞɩɪɨɜɟɪɨɱɧɵɣ ɦɟɪɨɩɪɢɹɬɢɣ ɚ ɡɚɬɟɦ ɜ ɨɬɧɨɲɟɧɢɢ ɷɬɨɝɨ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɭ ɢɧɨɫɬɪɚɧɧɵɯ ɮɢɫɤɚɥɶɧɵɯ ɨɪɝɚɧɨɜ
ɡɚɩɪɚɲɢɜɚɥɚɫɶɤɨɧɤɪɟɬɧɚɹɢɧɮɨɪɦɚɰɢɹ Ɉɛɦɟɧɧɨɫɢɥ ɜɵɛɨɪɨɱɧɵɣ
ɯɚɪɚɤɬɟɪɜɨɬɧɨɲɟɧɢɢɤɨɧɤɪɟɬɧɵɯɥɢɰ
ɉɨɫɥɟ ɧɚɱɚɥɚ ɚɜɬɨɦɚɬɢɱɟɫɤɨɝɨ ɨɛɦɟɧɚ ɮɢɧɚɧɫɨɜɨɣ
ɢɧɮɨɪɦɚɰɢɟɣ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɫɧɚɱɚɥɚ ɛɭɞɟɬ ɩɨɥɭɱɚɬɶ
ɢɧɮɨɪɦɚɰɢɸ ɜ ɨɬɧɨɲɟɧɢɢ ɜɫɟɯ ɫɜɨɢɯ ɪɟɡɢɞɟɧɬɨɜ ɢɦɟɸɳɢɯ ɫɱɟɬɚ
ɜ ɲɢɪɨɤɨɦ ɫɦɵɫɥɟ ɫɥɨɜɚ ɜ ɫɬɪɚɧɟɩɚɪɬɧɟɪɟ ɩɨ ɨɛɦɟɧɭ ɧɚ
ɨɫɧɨɜɚɧɢɢ ɚɧɚɥɢɡɚ ɤɨɬɨɪɨɣ ɜɩɨɫɥɟɞɫɬɜɢɢ ɛɭɞɭɬ ɢɥɢ ɧɟ ɛɭɞɭɬ
ȼ ɛɨɪɶɛɟ ɡɚ ɞɟɨɮɲɨɪɢɡɚɰɢɸ ɊɎ ɝɨɬɨɜɚ ɩɪɢɫɨɟɞɢɧɢɬɶɫɹ ɤ Ʉɨɧɜɟɧɰɢɢ ɈɗɋɊ ɐɟɧɬɪ
ɫɬɪɭɤɬɭɪɢɪɨɜɚɧɢɹ ɛɢɡɧɟɫɚ ɢ ɧɚɥɨɝɨɜɨɣ ɛɟɡɨɩɚɫɧɨɫɬɢ WD[&2$&+ 85/ KWWSZZZDXGLW
LWUXDUWLFOHVDFFRXQWSKWPOɞɚɬɚɨɛɪɚɳɟɧɢɹ
Ȼɚɪɫɤɢɣ Ⱦ )$4V Ɇɟɠɞɭɧɚɪɨɞɧɵɣ ɨɛɦɟɧ ɢɧɮɨɪɦɚɰɢɟɣ ɩɨ ɮɢɧɚɧɫɨɜɵɦ ɫɱɟɬɚɦ
0&$$&5685/KWWSV]DNRQUXɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɩɪɟɞɴɹɜɥɹɬɶɫɹ ɤɨɧɤɪɟɬɧɵɟ ɩɪɟɬɟɧɡɢɢ Ɍɨ ɟɫɬɶ ɩɪɨɜɟɪɤɚ ɛɭɞɟɬ
ɧɨɫɢɬɶɫɩɥɨɲɧɨɣɚɧɟɜɵɛɨɪɨɱɧɵɣɯɚɪɚɤɬɟɪ
Ʉɨɧɟɱɧɨ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɬɨɝɨ ɢɥɢ ɢɧɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ
ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɧɟ ɡɚɢɧɬɟɪɟɫɨɜɚɧɵ ɜ ɩɨɢɫɤɟ ɥɢɰ ɭɤɥɨɧɹɸɳɢɯɫɹ
ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɜ ɛɸɞɠɟɬ ɬɨɣ ɢɥɢ ɢɧɨɣ ɢɧɨɫɬɪɚɧɧɨɣ
ɸɪɢɫɞɢɤɰɢɢ ɢ ɜɡɵɫɤɚɧɢɢ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ ɧɚɥɨɝɨɜ Ɍɪɭɞɧɨ
ɩɪɟɞɫɬɚɜɢɬɶ ɫɢɬɭɚɰɢɸ ɤɨɝɞɚ ɧɢ ɨɞɧɚ ɢɡ ɫɬɪɚɧ ɧɟ ɨɛɥɚɝɚɟɬ ɬɟ ɢɥɢ
ɢɧɵɟ ɞɨɯɨɞɵ ɧɚ ɫɜɨɟɣ ɬɟɪɪɢɬɨɪɢɢ Ʉɪɨɦɟ ɬɨɝɨ ɨɛ ɨɫɥɚɛɥɟɧɢɢ
ɫɚɧɤɰɢɣ ɩɪɨɬɢɜ Ɋɨɫɫɢɢ ɪɟɱɢ ɩɨɤɚ ɧɟ ɢɞɟɬ ɱɬɨ ɹɜɥɹɟɬɫɹ
ɫɞɟɪɠɢɜɚɸɳɢɦɮɚɤɬɨɪɨɦ ɟɟ ɭɱɚɫɬɢɹ ɜ ɦɟɠɞɭɧɚɪɨɞɧɵɯ ɧɚɥɨɝɨɜɵɯ
ɨɬɧɨɲɟɧɢɹɯ
Ɍɟɦ ɧɟ ɦɟɧɟɟ ɩɪɢ ɪɚɫɫɥɟɞɨɜɚɧɢɢ ɭɝɨɥɨɜɧɵɯ ɞɟɥ ɟɫɬɶ ɫɥɭɱɚɢ
ɩɨɥɭɱɟɧɢɹ ɪɨɫɫɢɣɫɤɨɣ ɫɬɨɪɨɧɨɣ ɩɨɥɧɨɣ ɢɧɮɨɪɦɚɰɢɢ ɨ
ɛɟɧɟɮɢɰɢɚɪɧɵɯ ɜɥɚɞɟɥɶɰɚɯ ɤɨɦɩɚɧɢɢ ɧɚ ɨɫɧɨɜɟ ɡɚɩɪɨɫɚ ɋɄɊ ɜ
ɂɧɬɟɪɩɨɥ
Ɉɞɧɢɦɢɡɩɪɢɦɟɪɨɜɩɪɨɞɨɥɠɟɧɢɹɫɨɬɪɭɞɧɢɱɟɫɬɜɚɜɧɚɥɨɝɨɜɨɣ
ɫɮɟɪɟ ɧɟɫɦɨɬɪɹ ɧɚ ɝɟɨɩɨɥɢɬɢɱɟɫɤɢɟ ɛɚɪɶɟɪɵ ɫɥɭɠɢɬ
ɜɡɚɢɦɨɞɟɣɫɬɜɢɟ Ɏɇɋ Ɋɨɫɫɢɢ ɢ ɧɚɥɨɝɨɜɨɣ ɚɞɦɢɧɢɫɬɪɚɰɢɢ
ɇɢɞɟɪɥɚɧɞɨɜ ɜ ɞɟɥɟ ɭɫɬɚɧɨɜɥɟɧɢɹ ɤɨɧɟɱɧɨɝɨ ɛɟɧɟɮɢɰɢɚɪɚ
ɝɨɥɥɚɧɞɫɤɨɣ ɯɨɥɞɢɧɝɨɜɨɣ ɤɨɦɩɚɧɢɢ ɤɨɬɨɪɵɦ ɨɤɚɡɚɥɫɹ ɧɚɥɨɝɨɜɵɣ
ɪɟɡɢɞɟɧɬ ɊɎ ɭɤɥɨɧɹɜɲɢɣɫɹ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ȼ ɞɚɧɧɨɦ ɫɥɭɱɚɟ
ɝɨɥɥɚɧɞɫɤɚɹ ɫɬɨɪɨɧɚ ɭɠɟ ɩɨɫɥɟ ɨɛɨɫɬɪɟɧɢɹ ɨɬɧɨɲɟɧɢɣ
ȿɜɪɨɩɟɣɫɤɨɝɨɫɨɸɡɚɢɊɨɫɫɢɢɧɚɮɨɧɟɜɜɟɞɟɧɢɹɜɡɚɢɦɧɵɯɫɚɧɤɰɢɣ
ɩɪɟɞɨɫɬɚɜɢɥɚ ɡɚɩɪɚɲɢɜɚɟɦɭɸ Ɏɇɋ ɢɧɮɨɪɦɚɰɢɸ ɩɪɚɜɨɜɨɣ
ɨɫɧɨɜɨɣ ɞɥɹ ɩɟɪɟɞɚɱɢ ɤɨɬɨɪɨɣ ɩɨɫɥɭɠɢɥɨ ɫɨɝɥɚɲɟɧɢɟ ɨɛ
ɢɡɛɟɠɚɧɢɢ ɞɜɨɣɧɨɝɨ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɡɚɤɥɸɱɟɧɧɨɟ ɦɟɠɞɭ ɊɎ ɢ
ɇɢɞɟɪɥɚɧɞɚɦɢɜɝ
ȼ ɦɚɟ ɝ ȿɜɪɨɫɨɸɡ ɢ ɒɜɟɣɰɚɪɢɹ ɩɨɞɩɢɫɚɥɢ ɧɨɜɨɟ
ɫɨɝɥɚɲɟɧɢɟ ɩɨ ©ɧɚɥɨɝɨɜɨɣ ɩɪɨɡɪɚɱɧɨɫɬɢª ɉɨ ɷɬɨɦɭ ɫɨɝɥɚɲɟɧɢɸ
ɨɛɟ ɫɬɨɪɨɧɵ ɫɬɚɥɢ ɚɜɬɨɦɚɬɢɱɟɫɤɢ ɨɛɦɟɧɢɜɚɬɶɫɹ ɢɧɮɨɪɦɚɰɢɟɣ ɩɨ
ɮɢɧɚɧɫɨɜɵɦ ɫɱɟɬɚɦ ɫɜɨɢɯ ɪɟɡɢɞɟɧɬɨɜ ɧɚɱɢɧɚɹ ɫ ɝɨɞɚ ȼ
ɱɚɫɬɧɨɫɬɢ ɫɬɪɚɧɵ ȿɋ ɞɨɥɠɧɵ ɟɠɟɝɨɞɧɨ ɩɨɥɭɱɚɬɶ ɢɦɟɧɚ ɚɞɪɟɫɚ
ɧɚɥɨɝɨɜɵɟ ɢɞɟɧɬɢɮɢɤɚɰɢɨɧɧɵɟ ɧɨɦɟɪɚ ɢ ɞɚɬɵ ɪɨɠɞɟɧɢɹ ɫɜɨɢɯ
ɝɪɚɠɞɚɧ ɫɨ ɫɱɟɬɚɦɢ ɜ ɒɜɟɣɰɚɪɢɢ ɚ ɬɚɤɠɟ ɩɪɨɱɭɸ ɮɢɧɚɧɫɨɜɭɸ
ɢɧɮɨɪɦɚɰɢɸ ɢ ɞɚɧɧɵɟ ɨ ɛɚɥɚɧɫɟ ɢɯ ɫɱɟɬɨɜ Ⱦɚɧɧɨɟ ɫɨɝɥɚɲɟɧɢɟ
ɉɨɝɨɪɥɟɰɤɢɣȺɂ ɍɱɚɫɬɢɟ Ɋɨɫɫɢɢ ɜɦɟɠɝɨɫɭɞɚɪɫɬɜɟɧɧɨɦɧɚɥɨɝɨɜɨɦɪɟɝɭɥɢɪɨɜɚɧɢɢ
ɧɚɫɨɜɪɟɦɟɧɧɨɦɷɬɚɩɟɪɚɡɜɢɬɢɹɬɟɤɭɳɢɟɩɨɡɢɰɢɢɩɪɨɛɥɟɦɵɢɩɟɪɫɩɟɤɬɢɜɵɂɡɜɟɫɬɢɹ
ɂɪɤɭɬɫɤɨɣɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣɷɤɨɧɨɦɢɱɟɫɤɨɣɚɤɚɞɟɦɢɢɌʋɋ
ɬɚɤɠɟ ɤɚɫɚɟɬɫɹ ɪɨɫɫɢɹɧ ɹɜɥɹɸɳɢɯɫɹ ɧɚɥɨɝɨɜɵɦɢ ɪɟɡɢɞɟɧɬɚɦɢ
ɫɬɪɚɧȿɋɩɪɟɛɵɜɚɸɳɢɯɜɷɬɢɯɫɬɪɚɧɚɯɛɨɥɟɟɞɧɟɣɜɝɨɞɭ
ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɱɬɨ Ɋɨɫɫɢɹ ɢ ɒɜɟɣɰɚɪɢɹ ɩɨɞɩɢɫɚɥɢ
ɫɨɝɥɚɲɟɧɢɟɨɛɢɡɛɟɠɚɧɢɢɞɜɨɣɧɨɝɨɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹɟɳɟ ɜɝ
ȼ ɝ ɜ ɷɬɨ ɫɨɝɥɚɲɟɧɢɟ ɛɵɥ ɜɧɟɫɟɧ ɪɹɞ ɢɡɦɟɧɟɧɢɣ ȼ ɧɨɜɨɣ
ɪɟɞɚɤɰɢɢ ɞɨɤɭɦɟɧɬɚ ɫɨɞɟɪɠɚɬɫɹ ɩɪɚɜɢɥɚ ɨɛɦɟɧɚ ɢɧɮɨɪɦɚɰɢɟɣ
ɦɟɠɞɭ ɧɚɥɨɝɨɜɵɦɢ ɨɪɝɚɧɚɦɢ ɞɜɭɯ ɫɬɪɚɧ Ɏɟɞɟɪɚɥɶɧɚɹ ɧɚɥɨɝɨɜɚɹ
ɫɥɭɠɛɚɩɨɥɭɱɢɥɚ ɜɨɡɦɨɠɧɨɫɬɶ ɡɚɩɪɚɲɢɜɚɬɶ ɭɲɜɟɣɰɚɪɫɤɢɯ ɤɨɥɥɟɝ
ɢɧɮɨɪɦɚɰɢɸɨɪɨɫɫɢɣɫɤɢɯɝɪɚɠɞɚɧɚɯ ɡɚɩɨɞɨɡɪɟɧɧɵɯɜɭɤɥɨɧɟɧɢɢ
ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɉɨɥɨɠɟɧɢɹ ɨɛ ɨɛɦɟɧɟ ɢɧɮɨɪɦɚɰɢɟɣ
ɚɧɚɥɨɝɢɱɧɵ ɧɨɪɦɚɦ ɞɨ ɷɬɨɝɨ ɜɩɢɫɚɧɧɵɦ ɜ ɧɨɜɵɟ ɪɟɞɚɤɰɢɢ
ɫɨɝɥɚɲɟɧɢɣ ɨɛ ɢɡɛɟɠɚɧɢɢ ɞɜɨɣɧɨɝɨ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɡɚɤɥɸɱɟɧɧɵɯɊɨɫɫɢɟɣɫɄɢɩɪɨɦɢɅɸɤɫɟɦɛɭɪɝɨɦ
ɇɚɥɨɝɨɜɚɹɫɥɭɠɛɚɒɜɟɣɰɚɪɢɢɜɝɨɞɭɧɚɱɚɥɚɩɭɛɥɢɤɨɜɚɬɶ
ɭɜɟɞɨɦɥɟɧɢɹ ɨ ɩɨɫɬɭɩɥɟɧɢɢ ɪɹɞɚ ɡɚɩɪɨɫɨɜ ɨɬ ɢɧɨɫɬɪɚɧɧɵɯ
ɧɚɥɨɝɨɜɵɯɫɥɭɠɛɜ ɬɨɦɱɢɫɥɟɪɨɫɫɢɣɫɤɢɯ Ʉɪɨɦɟɬɨɝɨɩɨ ɞɚɧɧɵɦ
)RUEHV ɲɜɟɣɰɚɪɫɤɢɟ ɛɚɧɤɢ ɫɬɚɥɢ ɫɥɟɞɢɬɶ ɡɚ ɫɨɛɥɸɞɟɧɢɟɦ
ɤɥɢɟɧɬɚɦɢ ɪɨɫɫɢɣɫɤɢɯ ɡɚɤɨɧɨɜ ɨ ɤɨɧɬɪɨɥɢɪɭɟɦɵɯ ɢɧɨɫɬɪɚɧɧɵɯ
ɤɨɦɩɚɧɢɹɯ ɢ ɨ ɜɚɥɸɬɧɨɦ ɤɨɧɬɪɨɥɟ Ɍɚɤ 8%6 ɢ &UHGLW 6XLVVH
ɪɚɡɪɟɲɚɸɬ ɪɨɫɫɢɣɫɤɢɦ ɤɥɢɟɧɬɚɦ ɩɟɪɟɜɨɞɢɬɶ ɞɟɧɶɝɢ ɧɚ ɫɜɨɢ
ɩɟɪɫɨɧɚɥɶɧɵɟɫɱɟɬɚɜɒɜɟɣɰɚɪɢɢɬɨɥɶɤɨɢɡɊɨɫɫɢɢ ɬɚɤɨɣɩɟɪɟɜɨɞ
ɜɒɜɟɣɰɚɪɢɸɝɚɪɚɧɬɢɪɭɟɬɱɬɨɫɷɬɨɣɫɭɦɦɵɭɩɥɚɱɟɧɵɧɚɥɨɝɢ
Ɋɨɫɫɢɹ ɧɚɱɚɥɚ ɱɚɫɬɢɱɧɨ ɜɵɩɨɥɧɹɬɶ ɩɥɚɧ %(36 ɇɚɩɪɢɦɟɪ ɜ
ɩɢɫɶɦɟ ɆɎ Ɋɨɫɫɢɢ ɨɬ 1
Ɏɟɞɟɪɚɥɶɧɨɣ
ɧɚɥɨɝɨɜɨɣ ɫɥɭɠɛɟ Ɋɨɫɫɢɢ ɞɚɧɵ ɪɚɡɴɹɫɧɟɧɢɹ ɨ ɩɪɢɦɟɧɟɧɢɢ ɥɶɝɨɬ
ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯ ɦɟɠɞɭɧɚɪɨɞɧɵɦɢ ɫɨɝɥɚɲɟɧɢɹɦɢ ɩɪɢ ɜɵɩɥɚɬɟ
ɞɨɯɨɞɚɜ ɜɢɞɟ ɞɢɜɢɞɟɧɞɨɜ ɩɪɨɰɟɧɬɨɜɢ ɞɨɯɨɞɨɜ ɨɬ ɢɫɩɨɥɶɡɨɜɚɧɢɹ
ɚɜɬɨɪɫɤɢɯɩɪɚɜɨɬɢɫɬɨɱɧɢɤɨɜɜɊɎ
ɋɨɝɥɚɫɧɨ ɩɨɡɢɰɢɢ ɆɎ Ɋɨɫɫɢɢ ɬɚɤɢɟ ɥɶɝɨɬɵ ɩɨɧɢɠɟɧɧɵɟ
ɫɬɚɜɤɢ ɢ ɨɫɜɨɛɨɠɞɟɧɢɹ ɜ ɨɬɧɨɲɟɧɢɢ ɜɵɩɥɚɱɢɜɚɟɦɵɯ ɞɨɯɨɞɨɜ ɨɬ
ɢɫɬɨɱɧɢɤɚ ɜ ɊɎ ɧɟ ɞɨɥɠɧɵ ɩɪɢɦɟɧɹɬɶɫɹ ɜ ɫɥɟɞɭɸɳɢɯ ɫɥɭɱɚɹɯ
ɟɫɥɢɨɧɢɜɵɩɥɚɱɢɜɚɸɬɫɹɜɪɚɦɤɚɯɫɞɟɥɨɤɤɨɝɞɚɢɧɨɫɬɪɚɧɧɨɟɥɢɰɨ
ɩɪɟɬɟɧɞɭɸɳɟɟ ɧɚ ɩɨɥɭɱɟɧɢɟ ɥɶɝɨɬɵ ɩɪɨɦɟɠɭɬɨɱɧɨɟ ɡɜɟɧɨ ±
ɤɨɧɞɭɢɬɧɚɹ ɤɨɦɩɚɧɢɹ ɜɵɩɥɚɱɢɜɚɟɬ ɩɪɹɦɨ ɢɥɢ ɤɨɫɜɟɧɧɨ ɜɟɫɶ ɢɥɢ
ɩɨɱɬɢ ɜɟɫɶ ɞɨɯɨɞ ɞɪɭɝɨɦɭ ɥɢɰɭ ɤɨɬɨɪɨɟ ɧɟ ɢɦɟɥɨ ɛɵ ɥɶɝɨɬ ɩɨ
Ɋɟɣɬɢɧɝ ɇɨɜɨɫɬɟɣ 7RS QHZV 85/ KWWSZZZWRSQHZVUXQHZVBLGBKWPO ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɉɩɪɢɦɟɧɟɧɢɢɥɶɝɨɬ ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯ ɦɟɠɞɭɧɚɪɨɞɧɵɦɢ ɫɨɝɥɚɲɟɧɢɹɦɢ ɨɛ ɢɡɛɟɠɚɧɢɢ
ɞɜɨɣɧɨɝɨ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɉɢɫɶɦɨ Ɇɢɧɮɢɧɚ Ɋɨɫɫɢɢ ɨɬ 1 ɊɁ
ɗɤɨɧɨɦɢɤɚɢɠɢɡɧɶȻɭɯɝɚɥɬɟɪɫɤɨɟɩɪɢɥɨɠɟɧɢɟʋ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɦɭ ȾɂȾɇ ɟɫɥɢ ɛɵ ɬɚɤɢɟ ɞɨɯɨɞɵ ɜɵɩɥɚɱɢɜɚɥɢɫɶ
ɧɚɩɪɹɦɭɸ ɮɚɤɬɢɱɟɫɤɨɦɭ ɩɨɥɭɱɚɬɟɥɸ ɛɟɧɟɮɢɰɢɚɪɧɨɦɭ
ɫɨɛɫɬɜɟɧɧɢɤɭ ɞɨɯɨɞɚ ɗɬɢ ɥɶɝɨɬɵ ɞɨɥɠɧɵ ɩɪɢɦɟɧɹɬɶɫɹ
ɢɫɤɥɸɱɢɬɟɥɶɧɨ ɜ ɬɨɦ ɫɥɭɱɚɟ ɟɫɥɢ ɪɟɡɢɞɟɧɬ ɢɧɨɫɬɪɚɧɧɨɝɨ
ɝɨɫɭɞɚɪɫɬɜɚ ɫ ɤɨɬɨɪɵɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɟɣ ɡɚɤɥɸɱɟɧɨ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɟ ɫɨɝɥɚɲɟɧɢɟ ɹɜɥɹɟɬɫɹ ɮɚɤɬɢɱɟɫɤɢɦ ɩɨɥɭɱɚɬɟɥɟɦ
ɞɨɯɨɞɚɅɶɝɨɬɚɦɢɩɨȾɂȾɇɧɟɥɶɡɹɩɨɥɶɡɨɜɚɬɶɫɹɟɫɥɢɩɨɥɭɱɚɸɳɚɹ
ɞɟɧɶɝɢ ɢɡ Ɋɨɫɫɢɢ ɤɨɦɩɚɧɢɹ ɹɜɥɹɟɬɫɹ ɥɢɲɶ ɩɨɫɪɟɞɧɢɤɨɦ ɚ ɡɚɬɟɦ
ɞɨɯɨɞɭɯɨɞɢɬɜɨɮɲɨɪɵ
ɇɟɨɛɯɨɞɢɦɨ ɨɬɦɟɬɢɬɶ ɱɬɨ ɫ ɩɪɢɧɹɬɢɟɦ ɪɚɡɞɟɥɚ 9 ɇɄ ɊɎ
ɫɬɚɬɶɹ ɜ Ɋɨɫɫɢɢ ɛɵɥɚ ɜɜɟɞɟɧɚ ɨɛɹɡɚɧɧɨɫɬɶ ɩɪɟɞɫɬɚɜɥɟɧɢɹ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ ɩɨ ɬɪɟɛɨɜɚɧɢɸ ɧɚɥɨɝɨɜɨɝɨ ɨɪɝɚɧɚ
ɞɨɤɭɦɟɧɬɚɰɢɢ ɨ ɰɟɧɨɨɛɪɚɡɨɜɚɧɢɢ ɜ ɰɟɥɹɯ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ
ɎɇɋɊɨɫɫɢɢɫɭɱɟɬɨɦɦɟɠɞɭɧɚɪɨɞɧɨɣɩɪɚɤɬɢɤɢɞɚɥɚɪɟɤɨɦɟɧɞɚɰɢɢ
ɩɨ ɩɨɞɝɨɬɨɜɤɟ ɞɨɤɭɦɟɧɬɚɰɢɢ ɨ ɰɟɧɨɨɛɪɚɡɨɜɚɧɢɢ ɜ ɰɟɥɹɯ
ɨɛɨɫɧɨɜɚɧɢɹ ɫɨɨɬɜɟɬɫɬɜɢɹ ɰɟɧ ɜ ɤɨɧɬɪɨɥɢɪɭɟɦɵɯ ɫɞɟɥɤɚɯ
ɪɵɧɨɱɧɵɦɰɟɧɚɦɪɟɧɬɚɛɟɥɶɧɨɫɬɢ
ɋɨɝɥɚɫɧɨɞɟɣɫɬɜɭɸɳɢɦɧɨɪɦɚɦɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɛɹɡɚɧɫɚɦ
ɭɜɟɞɨɦɢɬɶ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɨ ɤɨɧɬɪɨɥɢɪɭɟɦɨɣ ɫɞɟɥɤɟ ɚ ɜ ɫɥɭɱɚɟ
ɧɟɨɛɯɨɞɢɦɨɫɬɢ ɬɚɤɠɟ ɩɪɟɞɫɬɚɜɢɬɶ ɧɟɨɛɯɨɞɢɦɭɸ ɞɨɤɭɦɟɧɬɚɰɢɸ
ɩɨɬɪɟɛɨɜɚɧɢɸɧɚɥɨɝɨɜɨɝɨɨɪɝɚɧɚɫɬɇɄɊɎ
ɋ ɹɧɜɚɪɹ ɝɨɞɚ Ɏɟɞɟɪɚɥɶɧɵɦ ɡɚɤɨɧɨɦ ɨɬ ʋ
ɎɁ ɞɚɥɟɟ ± Ɂɚɤɨɧ ʋ ɎɁ
ɜɜɟɞɟɧɵ ɩɨɥɨɠɟɧɢɹ ɨ ɧɨɜɨɦ
ɫɭɛɴɟɤɬɟ ɤɨɧɬɪɨɥɹ ɜ ɪɚɦɤɚɯ ɬɪɚɧɫɮɟɪɬɧɨɝɨ ɰɟɧɨɨɛɪɚɡɨɜɚɧɢɹ
ɦɟɠɞɭɧɚɪɨɞɧɵɯ ɝɪɭɩɩɚɯ ɤɨɦɩɚɧɢɣ ɚ ɬɚɤɠɟ ɭɫɬɚɧɨɜɥɟɧɵ ɩɪɚɜɢɥɚ
ɚɜɬɨɦɚɬɢɱɟɫɤɨɝɨɨɛɦɟɧɚɮɢɧɚɧɫɨɜɨɣɢɧɮɨɪɦɚɰɢɟɣɫ ɢɧɨɫɬɪɚɧɧɵɦɢ
ɝɨɫɭɞɚɪɫɬɜɚɦɢ
Ɇɟɠɞɭɧɚɪɨɞɧɚɹ ɝɪɭɩɩɚ ɤɨɦɩɚɧɢɣ ɞɚɥɟɟ ɆȽɄ ɷɬɨ
ɫɨɜɨɤɭɩɧɨɫɬɶ ɨɪɝɚɧɢɡɚɰɢɣ ɢ ɢɥɢ ɢɧɨɫɬɪɚɧɧɵɯ ɫɬɪɭɤɬɭɪ ɛɟɡ
ɨɛɪɚɡɨɜɚɧɢɹ ɸɪɢɞɢɱɟɫɤɨɝɨ ɥɢɰɚ ɞɚɥɟɟ ± ɭɱɚɫɬɧɢɤɢ ɆȽɄ
ɨɛɥɚɞɚɸɳɚɹɫɥɟɞɭɸɳɢɦɢɩɪɢɡɧɚɤɚɦɢ
ɭɱɚɫɬɧɢɤɢɆȽɄ ɫɜɹɡɚɧɵɦɟɠɞɭ ɫɨɛɨɣɭɱɚɫɬɢɟɦ ɜɤɚɩɢɬɚɥɟɢ
ɢɥɢɩɪɚɜɨɦɨɫɭɳɟɫɬɜɥɟɧɢɹɤɨɧɬɪɨɥɹɡɚɪɟɲɟɧɢɹɦɢ
ɭɱɚɫɬɧɢɤɢɆȽɄɫɨɫɬɚɜɥɹɸɬɤɨɧɫɨɥɢɞɢɪɨɜɚɧɧɭɸɨɬɱɺɬɧɨɫɬɶ
ɉɢɫɶɦɨ Ɏɇɋ ɨɬ ʋ ɈȺ# 85/ KWWS ZZZQDORJUX ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɉ ɜɧɟɫɟɧɢɢ ɢɡɦɟɧɟɧɢɣ ɜ ɱɚɫɬɶ ɩɟɪɜɭɸ ɇɚɥɨɝɨɜɨɝɨ ɤɨɞɟɤɫɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɜ
ɫɜɹɡɢ ɫ ɪɟɚɥɢɡɚɰɢɟɣ ɦɟɠɞɭɧɚɪɨɞɧɨɝɨ ɚɜɬɨɦɚɬɢɱɟɫɤɨɝɨ ɨɛɦɟɧɚ ɢɧɮɨɪɦɚɰɢɟɣ ɢ
ɞɨɤɭɦɟɧɬɚɰɢɟɣɩɨ ɦɟɠɞɭɧɚɪɨɞɧɵɦ ɝɪɭɩɩɚɦɤɨɦɩɚɧɢɣª Ɏɟɞɟɪɚɥɶɧɵɣ Ɂɚɤɨɧ Ɋɨɫɫɢɣɫɤɨɣ
ɎɟɞɟɪɚɰɢɢɨɬʋɎɁɊɨɫɝɚɡ±ɞɟɤɚɛɪɹʋ
ɭɱɚɫɬɧɢɤɢ ɆȽɄ ɹɜɥɹɸɬɫɹ ɧɚɥɨɝɨɜɵɦɢ ɪɟɡɢɞɟɧɬɚɦɢ ɪɚɡɧɵɯ
ɝɨɫɭɞɚɪɫɬɜ ɩɪɢ ɷɬɨɦ ɯɨɬɹ ɛɵ ɨɞɢɧ ɭɱɚɫɬɧɢɤ ɆȽɄ ɞɨɥɠɟɧ ɹɜɥɹɬɶɫɹ
ɧɚɥɨɝɨɜɵɦ ɪɟɡɢɞɟɧɬɨɦ ɊɎ ɢɥɢ ɩɨɥɭɱɚɬɶ ɞɨɯɨɞ ɨɬ
ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɱɟɪɟɡ ɩɨɫɬɨɹɧɧɨɟ
ɩɪɟɞɫɬɚɜɢɬɟɥɶɫɬɜɨɧɚɬɟɪɪɢɬɨɪɢɢɊɎɢɯɨɬɹɛɵɨɞɢɧɭɱɚɫɬɧɢɤɆȽɄ
ɞɨɥɠɟɧ ɧɟ ɩɪɢɡɧɚɜɚɬɶɫɹ ɧɚɥɨɝɨɜɵɦ ɪɟɡɢɞɟɧɬɨɦ ɊɎ ɢɥɢ ɹɜɥɹɹɫɶ
ɧɚɥɨɝɨɜɵɦ ɪɟɡɢɞɟɧɬɨɦ ɊɎ ɩɨɞɥɟɠɚɬɶ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɸ ɧɚ
ɬɟɪɪɢɬɨɪɢɢ ɢɧɨɫɬɪɚɧɧɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ ɜ ɨɬɧɨɲɟɧɢɢ
ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɱɟɪɟɡ ɩɨɫɬɨɹɧɧɨɟ
ɩɪɟɞɫɬɚɜɢɬɟɥɶɫɬɜɨ
ɍɱɚɫɬɧɢɤɢɆȽɄɞɨɥɠɧɵɩɪɟɞɫɬɚɜɥɹɬɶ
ɭɜɟɞɨɦɥɟɧɢɟɨɛɭɱɚɫɬɢɢɜɦɟɠɞɭɧɚɪɨɞɧɨɣɝɪɭɩɩɟɤɨɦɩɚɧɢɣ
ɫɬɪɚɧɨɜɵɟ ɫɜɟɞɟɧɢɹ ɩɨ ɦɟɠɞɭɧɚɪɨɞɧɨɣ ɝɪɭɩɩɟ ɤɨɦɩɚɧɢɣ
ɜɤɥɸɱɚɸɳɢɟ ɜ ɫɟɛɹ ɫɬɪɚɧɨɜɨɣ ɨɬɱɟɬ ɝɥɨɛɚɥɶɧɭɸ ɢ ɧɚɰɢɨɧɚɥɶɧɭɸ
ɞɨɤɭɦɟɧɬɚɰɢɸ
ɉɨɞ ɞɟɣɫɬɜɢɟ ɬɪɟɛɨɜɚɧɢɹ ɩɪɟɞɫɬɚɜɥɟɧɢɹ ɭɤɚɡɚɧɧɨɣ
ɞɨɤɭɦɟɧɬɚɰɢɢɩɨɩɚɞɚɸɬ ɬɨɥɶɤɨ ɬɟ ɆȽɄ ɚ ɭ ɤɨɬɨɪɵɯ ɨɛɳɢɣ ɨɛɴɟɦ
ɞɨɯɨɞɚ ɜɵɪɭɱɤɢ ɫɨɝɥɚɫɧɨ ɤɨɧɫɨɥɢɞɢɪɨɜɚɧɧɨɣ ɮɢɧɚɧɫɨɜɨɣ
ɨɬɱɺɬɧɨɫɬɢ ɡɚ ɩɪɟɞɵɞɭɳɢɣ ɨɬɱɺɬɧɵɣ ɩɟɪɢɨɞ ɫɨɫɬɚɜɢɥ ɛɨɥɟɟ
ɦɥɪɞɪɭɛɥɟɣ
ɇɄɊɎ ɫɨɞɟɪɠɢɬ ɨɝɨɜɨɪɤɭɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɤɨɬɨɪɨɣ ɜ ɫɨɫɬɚɜ
ɭɱɚɫɬɧɢɤɨɜ ɆȽɄ ɨɛɹɡɚɧɧɵɯ ɩɪɟɞɫɬɚɜɥɹɬɶ ɞɨɤɭɦɟɧɬɚɰɢɸ ɧɟ
ɜɤɥɸɱɚɸɬɫɹɢɧɨɫɬɪɚɧɧɵɟɨɪɝɚɧɢɡɚɰɢɢɩɨɥɭɱɚɸɳɢɟɢɫɤɥɸɱɢɬɟɥɶɧɨ
ɞɨɯɨɞɵɨɬɞɟɹɬɟɥɶɧɨɫɬɢɜɊɎɫɨɝɥɚɫɧɨɫɬɇɄɊɎ
ɍɜɟɞɨɦɥɟɧɢɟ ɨɛ ɭɱɚɫɬɢɢ ɜ ɦɟɠɞɭɧɚɪɨɞɧɨɣ ɝɪɭɩɩɟ ɤɨɦɩɚɧɢɣ
ɩɪɟɞɫɬɚɜɥɹɟɬɫɹ ɭɱɚɫɬɧɢɤɚɦɢ ɜ ɷɥɟɤɬɪɨɧɧɨɣ ɮɨɪɦɟ ɩɨ
ɭɫɬɚɧɨɜɥɟɧɧɨɦɭ ɮɨɪɦɚɬɭ ɋɪɨɤ ɩɪɟɞɫɬɚɜɥɟɧɢɹ ɭɜɟɞɨɦɥɟɧɢɹ ±
ɦɟɫɹɰɟɜ ɫɨ ɞɧɹ ɨɤɨɧɱɚɧɢɹ ɧɚɥɨɝɨɜɨɝɨ ɩɟɪɢɨɞɚ ɇɄ ɊɎ ɞɨɩɭɫɤɚɟɬ
ɩɪɟɞɫɬɚɜɥɟɧɢɟɦɚɬɟɪɢɧɫɤɨɣɤɨɦɩɚɧɢɟɣ ɦɟɠɞɭɧɚɪɨɞɧɨɣɝɪɭɩɩɵɢɥɢ
ɭɱɚɫɬɧɢɤɨɦɭɩɨɥɧɨɦɨɱɟɧɧɵɦɆȽɄ ɨɞɧɨɝɨɭɜɟɞɨɦɥɟɧɢɹɧɚ ɝɪɭɩɩɭ
ɫ ɢɧɮɨɪɦɚɰɢɟɣ ɨɛɨ ɜɫɟɯ ɭɱɚɫɬɧɢɤɚɯ ɆȽɄ ɉɪɢ ɷɬɨɦ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɚɹɦɚɬɟɪɢɧɫɤɚɹ ɤɨɦɩɚɧɢɹ ɢɥɢ ɭɩɨɥɧɨɦɨɱɟɧɧɨɟ ɥɢɰɨ
ɞɨɥɠɧɵ ɹɜɥɹɬɶɫɹ ɢɥɢ ɞɨɛɪɨɜɨɥɶɧɨ ɩɪɢɡɧɚɜɚɬɶ ɫɟɛɹ ɧɚɥɨɝɨɜɵɦɢ
ɪɟɡɢɞɟɧɬɚɦɢɊɎ
ɋɦɩɨɞɪɨɛɧɨɂɡɦɟɧɟɧɢɹɜɤɨɧɬɪɨɥɟɡɚɭɱɚɫɬɧɢɤɚɦɢɦɟɠɞɭɧɚɪɨɞɧɵɯɝɪɭɩɩɚɯɤɨɦɩɚɧɢɣ
ɫ ɹɧɜɚɪɹ ɝɨɞɚ ɞɟɤɚɛɪɹ 85/KWWSSUDYRYHVWDXGLWUXQDVKLVWDWLLQDORJLL
EXKXFKHWL]PHQHQL\DYNRQWUROH]DXFKDVWQLNDPLPH]KGXQDURGQ\KJUXSSNRPSDQL\V
\DQYDU\Dɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɉɪɟɞɫɬɚɜɥɟɧɢɟɫɬɪɚɧɨɜɵɯ ɫɜɟɞɟɧɢɣ ɫɨɡɞɚɺɬ ɞɥɹ ɭɱɚɫɬɧɢɤɨɜ
ɆȽɄ ɬɪɺɯɭɪɨɜɧɟɜɭɸ ɫɢɫɬɟɦɭ ɨɬɱɺɬɧɨɫɬɢ ɩɟɪɟɞ ɧɚɥɨɝɨɜɵɦɢ
ɨɪɝɚɧɚɦɢ
ȼ ɫɬɪɚɧɨɜɨɦ ɨɬɱɺɬɟ ɨɬɪɚɠɚɟɬɫɹ ɨɛɨɛɳɺɧɧɚɹ ɢɧɮɨɪɦɚɰɢɹ ɨ
ɞɟɹɬɟɥɶɧɨɫɬɢɭɱɚɫɬɧɢɤɨɜɆȽɄɜɨɞɧɨɦɝɨɫɭɞɚɪɫɬɜɟɛɟɡɪɚɡɛɢɜɤɢɩɨ
ɨɬɞɟɥɶɧɵɦɭɱɚɫɬɧɢɤɚɦɢɝɪɭɩɩɵɈɬɱɺɬɩɪɟɞɫɬɚɜɥɹɟɬɫɹɦɚɬɟɪɢɧɫɤɨɣ
ɤɨɦɩɚɧɢɟɣ ɆȽɄ ɢɥɢ ɭɱɚɫɬɧɢɤɨɦ ɭɩɨɥɧɨɦɨɱɟɧɧɵɦ ɆȽɄ
ɹɜɥɹɸɳɢɦɢɫɹ ɢɥɢ ɩɪɢɡɧɚɸɳɢɦɢ ɫɟɛɹ ɧɚɥɨɝɨɜɵɦɢ ɪɟɡɢɞɟɧɬɚɦɢ
ɊɎ Ɉɬɱɺɬ ɩɪɟɞɫɬɚɜɥɹɟɬɫɹ ɜ ɷɥɟɤɬɪɨɧɧɨɣ ɮɨɪɦɟ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ
ɭɫɬɚɧɨɜɥɟɧɧɵɦɢɬɪɟɛɨɜɚɧɢɹɦɢ
2. Ƚɥɨɛɚɥɶɧɚɹ ɞɨɤɭɦɟɧɬɚɰɢɹ ɫɨɞɟɪɠɢɬ ɢɧɮɨɪɦɚɰɢɸ ɨ
ɫɬɪɭɤɬɭɪɟ ɆȽɄ ɨ ɟɺ ɞɟɹɬɟɥɶɧɨɫɬɢ ɨ ɧɟɦɚɬɟɪɢɚɥɶɧɵɯ ɚɤɬɢɜɚɯ ɨ
ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɜɧɭɬɪɢ ɝɪɭɩɩɵ ɢ ɢɧɭɸ ɢɧɮɨɪɦɚɰɢɸ ɤ
ɩɪɢɦɟɪɭ ɩɟɪɟɱɟɧɶ ɢ ɤɪɚɬɤɨɟ ɨɩɢɫɚɧɢɟ ɫɨɝɥɚɲɟɧɢɣ ɨ
ɰɟɧɨɨɛɪɚɡɨɜɚɧɢɢ ɤɨɧɫɨɥɢɞɢɪɨɜɚɧɧɚɹ ɮɢɧɚɧɫɨɜɚɹ ɨɬɱɺɬɧɨɫɬɶ
Ƚɥɨɛɚɥɶɧɚɹɞɨɤɭɦɟɧɬɚɰɢɹɩɪɟɞɫɬɚɜɥɹɟɬɫɹɜɫɜɨɛɨɞɧɨɣɮɨɪɦɟ
ɇɚɰɢɨɧɚɥɶɧɚɹ ɞɨɤɭɦɟɧɬɚɰɢɹ ɩɪɟɞɫɬɚɜɥɹɟɬɫɹ ɭɱɚɫɬɧɢɤɨɦ
ɆȽɄ ± ɪɟɡɢɞɟɧɬɨɦ ɊɎ ɜ ɨɬɧɨɲɟɧɢɢ ɤɨɧɬɪɨɥɢɪɭɟɦɨɣ
ɜɧɭɬɪɢɝɪɭɩɩɨɜɨɣɫɞɟɥɤɢɫɭɱɚɫɬɢɟɦɢɧɨɫɬɪɚɧɧɵɯɥɢɰɌɪɟɛɨɜɚɧɢɹɤ
ɩɪɟɞɫɬɚɜɥɟɧɢɸɭɤɚɡɚɧɧɨɣɞɨɤɭɦɟɧɬɚɰɢɢɚɧɚɥɨɝɢɱɧɵɬɪɟɛɨɜɚɧɢɹɦɤ
ɞɨɤɭɦɟɧɬɚɰɢɢɩɨ ɤɨɧɬɪɨɥɢɪɭɟɦɨɣɫɞɟɥɤɟ ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɦ ɩɫɬ
ɇɄɊɎ
ɍɜɟɞɨɦɥɟɧɢɟɨɛɭɱɚɫɬɢɢɜɆȽɄɫɬɪɚɧɨɜɨɣɨɬɱɺɬɢɝɥɨɛɚɥɶɧɭɸ
ɞɨɤɭɦɟɧɬɚɰɢɸ ɭɱɚɫɬɧɢɤɢ ɆȽɄ ɩɪɟɞɫɬɚɜɥɹɸɬ ɜ ɨɬɧɨɲɟɧɢɢ
ɮɢɧɚɧɫɨɜɵɯ ɝɨɞɨɜ ɧɚɱɢɧɚɸɳɢɯɫɹ ɫ ɹɧɜɚɪɹ ɝɨɞɚ ɚ
ɧɚɰɢɨɧɚɥɶɧɭɸɞɨɤɭɦɟɧɬɚɰɢɸ±ɫɹɧɜɚɪɹɝɨɞɚ
ɇɨɜɵɟ ɬɪɟɛɨɜɚɧɢɹ ɤ ɩɪɟɞɨɫɬɚɜɥɟɧɢɸ ɬɪɺɯɭɪɨɜɧɟɜɨɣ
ɞɨɤɭɦɟɧɬɚɰɢɢ ɭɱɚɫɬɧɢɤɚɦɢ ɆȽɄ ɪɚɫɲɢɪɹɸɬ ɫɨɫɬɚɜ
ɤɨɧɬɪɨɥɢɪɭɟɦɵɯ ɫɞɟɥɨɤ ɚ ɭ ɨɪɝɚɧɢɡɚɰɢɣ ɭɱɚɫɬɧɢɤɨɜ ɆȽɄ
ɩɨɹɜɥɹɸɬɫɹ ɧɨɜɵɟ ɨɛɹɡɚɧɧɨɫɬɢ ɩɨ ɫɨɫɬɚɜɥɟɧɢɸ ɩɪɟɞɭɫɦɨɬɪɟɧɧɨɣ
ɡɚɤɨɧɨɦ ɞɨɤɭɦɟɧɬɚɰɢɢ Ʉɪɨɦɟ ɬɨɝɨ ɪɚɡɞɟɥɨɦ 9,, ɇɄ ɊɎ
ɩɪɟɞɭɫɦɨɬɪɟɧ ɨɛɦɟɧ ɦɟɠɞɭ ɧɚɥɨɝɨɜɵɦɢ ɨɪɝɚɧɚɦɢ ɧɚ
ɚɜɬɨɦɚɬɢɱɟɫɤɨɣ ɨɫɧɨɜɟ ɫɬɪɚɧɨɜɵɦɢ ɨɬɱɟɬɚɦɢ ɝɪɭɩɩ ɆȽɄ ɫ
ɤɨɦɩɟɬɟɧɬɧɵɦɢɨɪɝɚɧɚɦɢɢɧɨɫɬɪɚɧɧɵɯɝɨɫɭɞɚɪɫɬɜ
ɉɪɢ ɷɬɨɦ ɜ ɪɚɦɤɚɯ ɨɛɦɟɧɚ ɮɢɧɚɧɫɨɜɨɣ ɢɧɮɨɪɦɚɰɢɟɣ
ɭɱɚɫɬɧɢɤɢ ɮɢɧɚɧɫɨɜɨɝɨ ɪɵɧɤɚ ɊɎ ɨɛɹɡɚɧɵ ɩɪɨɜɨɞɢɬɶ ɞɟɣɫɬɜɢɹ ɩɨ
ɜɵɹɜɥɟɧɢɸ ɫɪɟɞɢ ɫɜɨɢɯ ɤɥɢɟɧɬɨɜ ɢ ɢɯ ɛɟɧɟɮɢɰɢɚɪɨɜɢɧɨɫɬɪɚɧɧɵɯ
ɧɚɥɨɝɨɜɵɯ ɪɟɡɢɞɟɧɬɨɜ ɢ ɟɠɟɝɨɞɧɨ ɩɪɟɞɫɬɚɜɥɹɬɶ ɫɜɟɞɟɧɢɹ ɨɛ ɢɯ
ɫɱɟɬɚɯɜɎɇɋɊɨɫɫɢɢ
Ɂɚɤɨɧ ʋ ɎɁ ɜ ɱɚɫɬɧɨɫɬɢ ɭɫɬɚɧɨɜɢɥ ɫɥɟɞɭɸɳɢɟ
ɨɛɹɡɚɧɧɨɫɬɢɞɥɹɨɪɝɚɧɢɡɚɰɢɣɮɢɧɚɧɫɨɜɨɝɨɪɵɧɤɚ
ɩɪɨɜɨɞɢɬɶɩɪɨɰɟɞɭɪɵɩɨɜɵɹɜɥɟɧɢɸɫɪɟɞɢɫɜɨɢɯɤɥɢɟɧɬɨɜ
ɢɢɯɛɟɧɟɮɢɰɢɚɪɨɜɢɧɨɫɬɪɚɧɧɵɯɧɚɥɨɝɨɜɵɯɪɟɡɢɞɟɧɬɨɜ
ɨɩɪɟɞɟɥɹɬɶ ɫɬɚɬɭɫɵ ɞɨɝɨɜɨɪɨɜ ɫɱɟɬɨɜ ɩɨɞɥɟɠɢɬ
ɢɧɮɨɪɦɚɰɢɹɩɟɪɟɞɚɱɢɧɟɩɨɞɥɟɠɢɬ
ɟɠɟɝɨɞɧɨ ɩɪɟɞɫɬɚɜɥɹɬɶ ɫɜɟɞɟɧɢɹ ɨ ɫɱɟɬɚɯ ɧɟɪɟɡɢɞɟɧɬɨɜ ɜ
ɎɇɋɊɨɫɫɢɢ
ɉɨɥɨɠɟɧɢɹ ɇɄ ɊɎ ɨ ɫɨɫɬɚɜɟ ɮɢɧɚɧɫɨɜɨɣ ɢɧɮɨɪɦɚɰɢɢ
ɫɨɨɬɜɟɬɫɬɜɭɸɬ ɬɪɟɛɨɜɚɧɢɹɦ &56 ɍɫɬɚɧɨɜɥɟɧɢɟ ɤɨɧɤɪɟɬɧɨɣ
ɩɪɨɰɟɞɭɪɵ ɫɪɨɤɨɜ ɫɨɫɬɚɜɚ ɢɧɮɨɪɦɚɰɢɢ ɢ ɩɨɪɹɞɤɚ ɟɟ
ɩɪɟɞɫɬɚɜɥɟɧɢɹ ɜ ɧɚɥɨɝɨɜɨɟ ɜɟɞɨɦɫɬɜɨ ɜɯɨɞɢɬ ɜ ɤɨɦɩɟɬɟɧɰɢɸ
ɉɪɚɜɢɬɟɥɶɫɬɜɚɊɎ
ɇɨɪɦɵ ɇɄ ɊɎ ɨɛ ɚɜɬɨɦɚɬɢɱɟɫɤɨɦ ɨɛɦɟɧɟ ɮɢɧɚɧɫɨɜɨɣ
ɢɧɮɨɪɦɚɰɢɟɣɢɫɬɪɚɧɨɜɵɦɢɨɬɱɺɬɚɦɢɧɚɩɪɚɜɥɟɧɵɧɚɪɟɚɥɢɡɚɰɢɸɧɚ
ɬɟɪɪɢɬɨɪɢɢɊɎɩɨɥɨɠɟɧɢɣɄɨɧɜɟɧɰɢɢɋɨɜɟɬɚȿɜɪɨɩɵ
ɞɟɤɚɛɪɹ ɝɨɞɚ Ɋɨɫɫɢɹ ɚɤɬɢɜɢɡɢɪɨɜɚɥɚ ɞɜɭɫɬɨɪɨɧɧɢɟ
ɫɨɝɥɚɲɟɧɢɹ ɫ ɦɹ ɫɬɪɚɧɚɦɢ ɧɚɥɨɝɨɜɵɟ ɫɥɭɠɛɵ ɤɨɬɨɪɵɯ ɛɭɞɭɬ
ɩɟɪɟɞɚɜɚɬɶɞɚɧɧɵɟɨɫɱɟɬɚɯɝɪɚɠɞɚɧɜɎɇɋɜɬɨɦɱɢɫɥɟɷɬɨɄɢɩɪ
Ʌɸɤɫɟɦɛɭɪɝ ȼɟɥɢɤɨɛɪɢɬɚɧɢɹ ɒɜɟɣɰɚɪɢɹ ɢ ɞɪɭɝɢɟ ɧɚɢɛɨɥɟɟ
ɩɨɩɭɥɹɪɧɵɟɸɪɢɫɞɢɤɰɢɢɜɤɥɸɱɚɹ ɩɪɚɤɬɢɱɟɫɤɢɜɫɟɨɮɮɲɨɪɵɗɬɨ
ɛɵɥɮɚɤɬɢɱɟɫɤɢɩɨɫɥɟɞɧɢɣɸɪɢɞɢɱɟɫɤɢɣɲɚɝɤɨɬɨɪɵɣɬɪɟɛɨɜɚɥɨɫɶ
ɭɪɟɝɭɥɢɪɨɜɚɬɶ ɞɥɹ ɧɚɱɚɥɚ ɚɜɬɨɦɚɬɢɱɟɫɤɨɝɨ ɨɛɦɟɧɚ ɮɢɧɚɧɫɨɜɨɣ
ɢɧɮɨɪɦɚɰɢɟɣ ɦɟɠɞɭ ɫɬɪɚɧɚɦɢ ɤɨɬɨɪɵɣ ɧɚɱɚɥɫɹ ɜ ɫɟɧɬɹɛɪɟ
ɝɨɞɚɬɚɛɥ
ȼɪɟɦɹɧɚɱɚɥɚɨɛɦɟɧɚɮɢɧɚɧɫɨɜɨɣɢɧɮɨɪɦɚɰɢɟɣɫɫɟɧɬɹɛɪɹɢ
ɞɨɤɨɧɰɚɝɨɞɚɫɬɪɚɧɨɜɵɦɢɨɬɱɟɬɚɦɢɜɬɟɱɟɧɢɟɬɢɦɟɫɹɰɟɜ
ɫɨɞɧɹɨɤɨɧɱɚɧɢɹɨɬɱɟɬɧɨɝɨɮɢɧɚɧɫɨɜɨɝɨɝɨɞɚ
ȿɳɟɜɢɸɧɟɝɨɞɚɎɇɋɩɪɢɫɨɟɞɢɧɢɥɚɫɶɤɟɞɢɧɨɣɫɢɫɬɟɦɟ
ɩɟɪɟɞɚɱɢ ɞɚɧɧɵɯ ɈɗɋɊ ɢ ɧɚɱɚɥɚ ɬɟɫɬɨɜɵɣ ɩɪɢɟɦ ɢ ɩɟɪɟɞɚɱɭ
ɮɢɧɚɧɫɨɜɨɣ ɢɧɮɨɪɦɚɰɢɢ ɢ ɫɬɪɚɧɨɜɵɯ ɨɬɱɟɬɨɜ ɫ ɢɧɨɫɬɪɚɧɧɵɦɢ
ɤɨɦɩɟɬɟɧɬɧɵɦɢɨɪɝɚɧɚɦɢ
ɉɨ ɞɚɧɧɵɦ Ɏɇɋ ɩɨ ɫɨɫɬɨɹɧɢɸ ɧɚ ɫɟɧɬɹɛɪɶ ɝɨɞɚ ɭɠɟ
ɩɪɨɜɟɞɟɧ ɚɜɬɨɦɚɬɢɱɟɫɤɢɣ ɨɛɦɟɧ ɫɬɪɚɧɨɜɵɦɢ ɨɬɱɟɬɚɦɢ ɫ ɸ
ɝɨɫɭɞɚɪɫɬɜɚɦɢ ɢ ɬɟɪɪɢɬɨɪɢɹɦɢ ɫɪɟɞɢ ɤɨɬɨɪɵɯ ɜ ɱɚɫɬɧɨɫɬɢ
ȼɟɥɢɤɨɛɪɢɬɚɧɢɹ Ƚɟɪɦɚɧɢɹ ɇɢɞɟɪɥɚɧɞɵ Ʉɢɩɪ
ȼ ɨɫɧɨɜɧɨɦ ɜ
ɋɦ ɩɨɞɪɨɛɧɨ Ɏɇɋ ɧɚɱɢɧɚɟɬ ɚɜɬɨɦɚɬɢɱɟɫɤɢɣ ɨɛɦɟɧ ɮɢɧɚɧɫɨɜɨɣ ɢɧɮɨɪɦɚɰɢɟɣ ɫ
ɢɧɨɫɬɪɚɧɧɵɦɢ ɤɨɦɩɟɬɟɧɬɧɵɦɢ ɨɪɝɚɧɚɦɢ 85/
KWWSZZZILQPDUNHWUXQHZVɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɨɛɦɟɧ ɩɨɩɚɞɭɬ ɞɚɧɧɵɟ ɩɨ ɫɱɟɬɚɦ ɡɚ ɩɟɪɢɨɞɫ ɹɧɜɚɪɹ ɝɨɞɚ
Ɉɛɦɟɧ ɫɨ ɒɜɟɣɰɚɪɢɟɣ ɧɚɱɧɟɬɫɹ ɜ ɝɨɞɭ ɢ ɜ ɧɟɝɨ ɩɨɩɚɞɭɬ
ɞɚɧɧɵɟɨɫɱɟɬɚɯɪɨɫɫɢɹɧɢɢɯɤɨɦɩɚɧɢɣɧɚɹɧɜɚɪɹɝɨɞɚ
Ɍɚɛɥɢɰɚ
ȼɢɞɵɦɟɠɞɭɧɚɪɨɞɧɨɝɨɨɛɦɟɧɚɧɚɥɨɝɨɜɨɣɢɧɮɨɪɦɚɰɢɟɣ
Ɉɛɦɟɧ ɩɨ ɡɚɩɪɨɫɭ
Ⱥɜɬɨɦɚɬɢɱɟɫɤɢɣɨɛɦɟɧ&56
Ʉɨɧɜɟɧɰɢɹɝ
Ɉɛɴɺɦ
ɩɟɪɟɞɚɜɚɟɦɨɣ
ɢɧɮɨɪɦɚɰɢɢ
Ʉɚɬɟɝɨɪɢɢ
ɫɜɟɞɟɧɢɣ
ɉɨ ɡɚɩɪɨɫɭ ɨɞɧɨɝɨ
ɝɨɫɭɞɚɪɫɬɜɚ ɞɪɭɝɨɟ
ɝɨɫɭɞɚɪɫɬɜɨ ɩɪɟɞɨɫɬɚɜɥɹɟɬ
ɬɪɟɛɭɟɦɭɸ ɢɧɮɨɪɦɚɰɢɸ
ɨɬɧɨɫɢɬɟɥɶɧɨ ɨɬɞɟɥɶɧɵɯ
ɤɨɧɤɪɟɬɧɵɯ ɥɢɰ ɢ
ɨɩɟɪɚɰɢɣ
ɂɧɮɨɪɦɚɰɢɹ ɩɨɞɥɟɠɚɳɚɹ
ɨɛɦɟɧɭɜɪɚɦɤɚɯɄɨɧɜɟɧɰɢɢ
± ɷɬɨ ©ɥɸɛɚɹ ɢɧɮɨɪɦɚɰɢɹ
ɤɨɬɨɪɚɹ ɩɪɟɞɩɨɥɨɠɢɬɟɥɶɧɨ
ɹɜɥɹɟɬɫɹ ɜɚɠɧɨɣ ɞɥɹ
ɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɹ ɢ
ɨɛɟɫɩɟɱɟɧɢɹ ɫɨɛɥɸɞɟɧɢɹ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɜ
ɨɬɧɨɲɟɧɢɢ ɧɚɥɨɝɨɜ ɧɚ
ɤɨɬɨɪɵɟ ɪɚɫɩɪɨɫɬɪɚɧɹɟɬɫɹ
Ɇɟɠɞɭ ɤɨɦɩɟɬɟɧɬɧɵɦɢ
ɨɪɝɚɧɚɦɢ ɩɟɪɟɞɚɸɬɫɹ ɞɚɧɧɵɟ
ɧɟ ɨɛ ɨɬɞɟɥɶɧɵɯ ɥɢɰɚɯ ɚ
ɦɚɫɫɢɜɵ ɢɧɮɨɪɦɚɰɢɢ ɨ
ɧɟɪɟɡɢɞɟɧɬɚɯ ɨɛɫɥɭɠɢɜɚɟɦɵɯ
ɮɢɧɚɧɫɨɜɵɦɢ ɭɱɪɟɠɞɟɧɢɹɦɢ
ɫɬɪɚɧɵɭɱɚɫɬɧɢɰɵɨɛɦɟɧɚ
Ɂɚɤɪɵɬɵɣ ɩɟɪɟɱɟɧɶ ɞɚɧɧɵɯ
ɩɨɞɥɟɠɚɳɢɯɨɛɦɟɧɭ ɨɩɪɟɞɟɥɺɧ
ɜ ɪɚɡɞɟɥɟ , ɋɬɚɧɞɚɪɬɚ &56 ɢ
ɨɝɪɚɧɢɱɢɜɚɟɬɫɹ ɬɨɥɶɤɨ
ɞɚɧɧɵɦɢ ɨ ɫɱɟɬɚɯ
ɧɟɪɟɡɢɞɟɧɬɨɜ ɤɨɬɨɪɵɦɢ
ɪɚɫɩɨɥɚɝɚɸɬ ɮɢɧɚɧɫɨɜɵɟ
ɭɱɪɟɠɞɟɧɢɹ ɜ ɩɟɪɜɭɸ ɨɱɟɪɟɞɶ
± ɛɚɧɤɢ ɭɱɚɫɬɜɭɸɳɢɯ
ɸɪɢɫɞɢɤɰɢɣ
ɧɚɫɬɨɹɳɚɹɄɨɧɜɟɧɰɢɹªɩ
ɫɬ
ɋ ɨɞɧɨɣ ɫɬɨɪɨɧɵ ɢɫɫɥɟɞɨɜɚɬɟɥɢ ɨɬɦɟɱɚɸɬ ɱɬɨ ɪɚɡɥɢɱɧɵɟ
ɦɟɠɞɭɧɚɪɨɞɧɵɟ ɫɨɝɥɚɲɟɧɢɹ ɞɨɝɨɜɨɪɵ ɨɛ ɢɡɛɟɠɚɧɢɢ ɞɜɨɣɧɨɝɨ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɢ ɩɪɟɞɨɬɜɪɚɳɟɧɢɢ ɨɬ ɭɤɥɨɧɟɧɢɹ ɩɥɚɬɵ ɧɚɥɨɝɨɜ
ɞɨɝɨɜɨɪɵ ɨɛ ɨɛɦɟɧɟ ɢɧɮɨɪɦɚɰɢɟɣ ɢ ɫɨɬɪɭɞɧɢɱɟɫɬɜɟ ɜ ɛɨɪɶɛɟ ɫ
ɧɚɪɭɲɟɧɢɹɦɢ ɧɚɥɨɝɨɜɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɜ ɧɚɢɛɨɥɶɲɟɣ ɦɟɪɟ
ɛɭɞɭɬ ɫɩɨɫɨɛɫɬɜɨɜɚɬɶ ɨɛɟɫɩɟɱɟɧɢɸ ɧɚɥɨɝɨɜɨɣ ɛɟɡɨɩɚɫɧɨɫɬɢ
Ɋɨɫɫɢɢ
ɋɨɫɬɚɜɥɟɧɨ ɩɨ Ⱥɜɬɨɦɚɬɢɱɟɫɤɢɣ ɨɛɦɟɧ ɧɚɥɨɝɨɜɨɣ ɢɧɮɨɪɦɚɰɢɟɣ ɫɩɢɫɨɤ ɫɬɪɚɧ
ɋɨɝɥɚɲɟɧɢɟ ɨɛ ɚɜɬɨɦɚɬɢɱɟɫɤɨɦ ɨɛɦɟɧɟ ɧɚɥɨɝɨɜɨɣ ɢɧɮɨɪɦɚɰɢɟɣ %XVLQHVV0DQUX 85/
KWWSVEXVLQHVVPDQUXDYWRPDWLFKHVNL\REPHQQDORJRYR\LQIRUPDWVLH\VSLVRNVWUDQ
VRJODVKHQLHREDYWRPDWLFKHVNRPREPHQHQDORJRYR\LQIRUPDWVLH\ ɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɋɦ ɧɚɩɪɢɦɟɪ ɐɯɚɞɚɞɡɟ ɇȼɈɛɟɫɩɟɱɟɧɢɟ ɧɚɥɨɝɨɜɨɣ ɛɟɡɨɩɚɫɧɨɫɬɢ ɝɨɫɭɞɚɪɫɬɜɚ ɜ
ɝɥɨɛɚɥɶɧɨɦɦɢɪɟɗɤɨɧɨɦɢɤɚɢɭɩɪɚɜɥɟɧɢɟʋɋ±
ȼɬɨɠɟɜɪɟɦɹɨɬɪɢɰɚɬɟɥɶɧɵɦɫɬɨɪɨɧɚɦɨɛɦɟɧɚɢɧɮɨɪɦɚɰɢɟɣ
ɨɬɧɨɫɢɬɫɹ ɬɨ ɱɬɨ ɮɢɧɚɧɫɨɜɵɟ ɞɚɧɧɵɟ ɨɱɟɧɶ ɥɟɝɤɨ ɫɤɪɵɬɶ
ɨɫɨɛɟɧɧɨ ɟɫɥɢ ɞɟɧɟɠɧɵɟ ɫɪɟɞɫɬɜɚ ɧɚɯɨɞɹɬɫɹ ɜɧɟ ɝɨɫɭɞɚɪɫɬɜɚ
ɡɚɹɜɢɬɟɥɹ ɉɨɷɬɨɦɭ ɝɨɫɭɞɚɪɫɬɜɚ ɞɨɥɠɧɵ ɪɚɡɪɚɛɚɬɵɜɚɬɶ ɧɨɜɵɟ
ɡɚɤɨɧɵɩɪɨɜɨɞɢɬɶɦɨɧɢɬɨɪɢɧɝɛɢɡɧɟɫɚɢɬɳɚɬɟɥɶɧɨɩɪɨɜɟɪɹɬɶɜɫɸ
ɛɚɧɤɨɜɫɤɭɸɫɢɫɬɟɦɭ
Ʉɪɨɦɟɬɨɝɨɦɟɠɞɭɧɚɪɨɞɧɵɣɚɜɬɨɦɚɬɢɱɟɫɤɢɣɨɛɦɟɧɧɚɥɨɝɨɜɨɣ
ɢɧɮɨɪɦɚɰɢɟɣɫɨɩɪɹɠɟɧɢɫ ɪɢɫɤɚɦɢɇɚɩɪɢɦɟɪɤɚɤ ɛɵɥɨɩɨɤɚɡɚɧɨ
ɜɵɲɟ ɤɨɦɩɚɧɢɢ ɞɨɥɠɧɵ ɛɭɞɭɬ ɩɪɟɞɨɫɬɚɜɥɹɬɶ ɢɧɨɫɬɪɚɧɧɵɦ
ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɚɦ ɞɟɬɚɥɢɡɢɪɨɜɚɧɧɭɸ ɢɧɮɨɪɦɚɰɢɸ ɨ ɫɜɨɟɣ
ɤɨɦɦɟɪɱɟɫɤɨɣɢɮɢɧɚɧɫɨɜɨɣɞɟɹɬɟɥɶɧɨɫɬɢɡɚɧɚɪɭɲɟɧɢɟɫɪɨɤɨɜɟɟ
ɩɪɟɞɨɫɬɚɜɥɟɧɢɹɤɨɦɩɚɧɢɢɝɪɨɡɹɬɤɪɭɩɧɵɟɲɬɪɚɮɵɌɚɤɢɦɨɛɪɚɡɨɦ
ɜɨɡɧɢɤɚɟɬ ɪɢɫɤ ɫɜɟɪɬɵɜɚɧɢɹ ɛɢɡɧɟɫɚ ɨɬɬɨɤɚ ɤɚɩɢɬɚɥɚ ɢɡ ɬɨɝɨɢɥɢ
ɢɧɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ ɪɢɫɤ ɥɢɲɟɧɢɹ ɦɨɬɢɜɚɰɢɢ ɭ ɩɪɟɞɫɬɚɜɢɬɟɥɟɣ
ɦɚɥɨɝɨɢɫɪɟɞɧɟɝɨɛɢɡɧɟɫɚ
ɁȺɄɅɘɑȿɇɂȿ
ɋɨɜɪɟɦɟɧɧɵɣ ɧɚɥɨɝɨɜɵɣ ɤɨɧɬɪɨɥɶ ɜ ɊɎ ɤɚɤ ɞɟɹɬɟɥɶɧɨɫɬɶ
ɫɩɟɰɢɚɥɶɧɨ ɭɩɨɥɧɨɦɨɱɟɧɧɵɯ ɨɪɝɚɧɨɜ ɩɨ ɫɜɨɟɦɭ ɫɨɞɟɪɠɚɧɢɸ
ɜɵɯɨɞɢɬɞɚɥɟɤɨɡɚɪɚɦɤɢɨɩɪɟɞɟɥɟɧɢɹɞɚɧɧɨɝɨɜɫɬɇɄɊɎȿɝɨ
ɝɪɚɧɢɰɵ ɩɨɫɬɨɹɧɧɨ ɪɚɫɲɢɪɹɥɢɫɶ ɗɬɨ ɫɜɹɡɚɧɨ ɤɚɤ ɫ ɲɢɪɨɤɢɦɢ
ɩɪɚɜɚɦɢɧɚɥɨɝɨɜɵɯɨɪɝɚɧɨɜɩɨɹɜɥɟɧɢɟɦɧɨɜɵɯɮɨɪɦɤɨɧɬɪɨɥɹɬɚɤ
ɢɫɩɪɢɦɟɧɟɧɢɟɦɪɹɞɚɦɟɬɨɞɨɜɧɚɥɨɝɨɜɨɝɨɤɨɧɬɪɨɥɹɜɬɨɦɱɢɫɥɟ±
ɪɚɫɱɟɬɧɨɝɨ
Ɉɞɧɢɦ ɢɡ ɮɚɤɬɨɪɨɜ ɧɟɛɥɚɝɨɩɪɢɹɬɧɨ ɜɨɡɞɟɣɫɬɜɭɸɳɢɯ ɧɚ
ɫɨɫɬɨɹɧɢɟ ɤɨɧɬɪɨɥɹ ɹɜɥɹɟɬɫɹ ɨɬɧɨɫɢɬɟɥɶɧɨ ɜɵɫɨɤɚɹ ɢ
ɧɟɪɚɜɧɨɦɟɪɧɨɪɚɫɩɪɟɞɟɥɹɟɦɚɹ ɧɚɥɨɝɨɜɚɹɧɚɝɪɭɡɤɚ ɱɬɨ ɧɟɨɬɜɟɱɚɟɬ
ɬɪɟɛɨɜɚɧɢɹɦ ɫɨɰɢɚɥɶɧɨɣ ɫɩɪɚɜɟɞɥɢɜɨɫɬɢ Ɉɛɟɫɩɟɱɟɧɢɟ ɛɨɥɶɲɟɝɨ
ɪɚɜɟɧɫɬɜɚ ɢ ɫɩɪɚɜɟɞɥɢɜɨɫɬɢ ɜ ɫɢɫɬɟɦɟ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɨɛɳɟɟ
ɭɩɪɨɳɟɧɢɟɧɚɥɨɝɨɜɨɣɫɢɫɬɟɦɵɢɩɪɢɦɟɧɹɟɦɵɯɦɟɬɨɞɨɜɨɛɥɨɠɟɧɢɹ
ɢ ɨɬɱɟɬɧɨɫɬɢ ɩɪɢɜɟɥɨ ɛɵ ɜ ɪɟɡɭɥɶɬɚɬɟ ɤ ɫɨɤɪɚɳɟɧɢɸ ɨɛɳɟɝɨ
ɧɚɥɨɝɨɜɨɝɨ ɛɪɟɦɟɧɢ ɧɚɫɟɥɟɧɢɹ ɗɬɨ ɜ ɫɜɨɸ ɨɱɟɪɟɞɶ
ɫɩɨɫɨɛɫɬɜɨɜɚɥɨ ɛɵ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɛɨɪɶɛɵ ɫ
ɧɚɪɭɲɟɧɢɹɦɢɧɚɥɨɝɨɜɨɝɨɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚɬɚɤɤɚɤɫɬɢɦɭɥɢɪɨɜɚɥɨ
ɛɵ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɤ ɞɨɛɪɨɜɨɥɶɧɨɦɭ ɜɵɩɨɥɧɟɧɢɸ ɫɜɨɢɯ
ɧɚɥɨɝɨɜɵɯɨɛɹɡɚɬɟɥɶɫɬɜ
Ʉɨɧɰɟɩɰɢɹ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɜ ɊɎ ɪɚɡɜɢɜɚɥɚɫɶ ɜ
ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɪɢɧɹɬɵɦɢ ɜ ɡɚɩɚɞɧɵɯ ɫɬɪɚɧɚɯ ɞɨɤɬɪɢɧɚɦɢ
©ɞɟɥɨɜɨɣ ɰɟɥɢª ©ɩɪɢɨɪɢɬɟɬɚ ɫɨɞɟɪɠɚɧɢɹ ɧɚɞ ɮɨɪɦɨɣª ɬɩ ɋ
ɩɪɢɧɹɬɢɟɦ ɉɨɫɬɚɧɨɜɥɟɧɢɹ ɉɥɟɧɭɦɚ ȼȺɋ ʋ ɜ ɝɨɞɭ
ɤɚɬɟɝɨɪɢɹ ©ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɝɨ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚª ɛɵɥɚ
ɞɨɩɨɥɧɟɧɚ ɩɨɧɹɬɢɹɦɢ ©ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵª ɢ
©ɞɟɥɨɜɨɣ ɰɟɥɢª ɚ ɬɚɤɠɟ ©ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɢª ɢ ©ɨɫɬɨɪɨɠɧɨɫɬɢª
ɉɨɫɥɟɞɨɜɚɜɲɚɹ ɡɚ ɉɨɫɬɚɧɨɜɥɟɧɢɟɦ ʋ ɩɪɚɤɬɢɤɚ ɄɋɊɎ ɢȼȺɋ
ɊɎ ɫɜɢɞɟɬɟɥɶɫɬɜɭɟɬ ɨ ɬɨɦ ɱɬɨ ɧɟɞɨɩɭɳɟɧɢɟ ɞɟɹɬɟɥɶɧɨɫɬɢ
ɧɚɩɪɚɜɥɟɧɧɨɣ ɧɚ ɭɤɥɨɧɟɧɢɟ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɮɚɤɬɢɱɟɫɤɢ
ɩɪɢɨɛɪɟɥɨ ɜ Ɋɨɫɫɢɢ ɯɚɪɚɤɬɟɪ ɩɪɢɧɰɢɩɚ ɩɪɚɜɨɜɨɝɨ ɪɟɝɭɥɢɪɨɜɚɧɢɹ
ɧɚɥɨɝɨɜɵɯɩɪɚɜɨɨɬɧɨɲɟɧɢɣ
ɐɟɧɬɪ ɬɹɠɟɫɬɢ ɜ ɛɨɪɶɛɟ ɫ ɧɚɥɨɝɨɜɵɦɢ ɩɪɚɜɨɧɚɪɭɲɟɧɢɹɦɢ
ɫɬɚɥ ɚɤɰɟɧɬɢɪɨɜɚɬɶɫɹ ɧɚ ɨɰɟɧɤɟ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɰɟɥɟɫɨɨɛɪɚɡɧɨɫɬɢ
ɞɟɣɫɬɜɢɣ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɢ ɪɟɚɥɶɧɨɫɬɢ ɯɨɡɹɣɫɬɜɟɧɧɵɯ
ɨɩɟɪɚɰɢɣ
Ʌɢɛɟɪɚɥɢɡɚɰɢɹ ɧɚɥɨɝɨɜɨɣ ɭɝɨɥɨɜɧɨɣɩɨɥɢɬɢɤɢ ɩɨɫɥɟ ɝ
ɜɵɪɚɡɢɜɲɚɹɫɹ ɜ ɱɚɫɬɧɨɫɬɢ ɜ ɨɝɪɚɧɢɱɟɧɢɢ ɩɨɥɧɨɦɨɱɢɣ ɈȼȾ ɜ
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