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Файл:Современные тенденции в развитии налогового контроля. Монография
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ɉɪɟɞɦɟɬɨɦ ɧɚɥɨɝɨɜɨɣ ɷɤɫɩɟɪɬɢɡɵ ɹɜɥɹɟɬɫɹ ɭɫɬɚɧɨɜɥɟɧɢɟ
ɨɛɫɬɨɹɬɟɥɶɫɬɜ ɩɨɞɬɜɟɪɠɞɚɸɳɢɯ ɨɩɪɨɜɟɪɝɚɸɳɢɯ ɫɨɨɬɜɟɬɫɬɜɢɟ
ɫɨɞɟɪɠɚɧɢɹ ɢɫɫɥɟɞɭɟɦɵɯ ɞɨɤɭɦɟɧɬɨɜ ɨɩɟɪɚɰɢɣ ɞɟɣɫɬɜɢɣ
ɯɨɡɹɣɫɬɜɭɸɳɟɝɨ ɫɭɛɴɟɤɬɚ ɬɪɟɛɨɜɚɧɢɹɦ ɧɚɥɨɝɨɜɨɝɨ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚɢɩɪɚɜɢɥɚɦɛɭɯɭɱɟɬɚ
Ʉ ɩɪɟɞɦɟɬɭ ɷɤɫɩɟɪɬɢɡɵ ɜ ɧɚɥɨɝɨɜɵɯ ɩɪɚɜɨɨɬɧɨɲɟɧɢɹɯ
ɨɬɧɨɫɹɬɫɹ
ɨɛɴɟɦɧɵɟ ɩɨɤɚɡɚɬɟɥɢ ɪɟɡɭɥɶɬɚɬɨɜ ɎɏȾ ɨɪɝɚɧɢɡɚɰɢɢ
ɫɥɨɠɢɜɲɢɟɫɹ ɩɨɞ ɜɥɢɹɧɢɟɦ ɪɚɫɩɨɪɹɠɟɧɢɹ ɫɨɛɫɬɜɟɧɧɨɫɬɶɸ
ɞɨɯɨɞɚɦɢɢɞɪɭɝɢɦɢɦɭɳɟɫɬɜɚɦɫɨɫɬɨɪɨɧɵɫɨɛɫɬɜɟɧɧɢɤɚ
ɮɚɤɬɵɢɫɩɨɥɶɡɨɜɚɧɢɹ ɫɪɟɞɫɬɜɫɨɛɫɬɜɟɧɧɢɤɨɜɢ ɤɪɟɞɢɬɨɪɨɜ
ɧɚɰɟɥɢ ɧɟ ɫɜɹɡɚɧɧɵɟ ɫɞɟɹɬɟɥɶɧɨɫɬɶɸ ɨɪɝɚɧɢɡɚɰɢɢ ɥɢɱɧɵɟ ɰɟɥɢ
ɪɚɫɩɨɪɹɞɢɬɟɥɹɫɪɟɞɫɬɜɚɦɢ
ɮɚɤɬɵɧɟɭɩɥɚɬɵɧɚɥɨɝɨɜɜɫɥɟɞɫɬɜɢɟɪɚɫɯɨɞɨɜɚɧɢɹɫɪɟɞɫɬɜ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ ɧɟɭɩɥɚɱɟɧɧɵɦ ɧɚɥɨɝɚɦ ɧɚ ɞɪɭɝɢɟ ɰɟɥɢ
ɞɟɹɬɟɥɶɧɨɫɬɢ ɨɪɝɚɧɢɡɚɰɢɢ ɢɥɢ ɥɢɱɧɵɟ ɰɟɥɢ ɪɚɫɩɨɪɹɞɢɬɟɥɹ
ɫɪɟɞɫɬɜɚɦɢ
ɮɚɤɬɵɧɟɞɨɫɬɨɜɟɪɧɨɝɨɨɬɪɚɠɟɧɢɹɜɩɟɪɜɢɱɧɵɯɞɨɤɭɦɟɧɬɚɯ
ɛɭɯɝɚɥɬɟɪɫɤɨɦ ɭɱɟɬɟ ɢ ɨɬɱɟɬɧɨɫɬɢ ɫɨɞɟɪɠɚɧɢɹ ɨɩɟɪɚɰɢɣ ɢ
ɮɚɤɬɢɱɟɫɤɢɯɪɟɡɭɥɶɬɚɬɨɜɞɟɹɬɟɥɶɧɨɫɬɢɨɪɝɚɧɢɡɚɰɢɣ
ɭɬɨɱɧɟɧɢɟ ɪɵɧɨɱɧɨɣɫɬɨɢɦɨɫɬɢ ɬɨɜɚɪɨɜɪɚɛɨɬɭɫɥɭɝ ɢɥɢ
ɢɦɭɳɟɫɬɜɚ
ɨɩɪɟɞɟɥɟɧɢɟ ɫɨɨɬɜɟɬɫɬɜɢɹ ɨɬɧɟɫɟɧɢɹ ɧɚ ɫɟɛɟɫɬɨɢɦɨɫɬɶ
ɩɪɨɞɭɤɰɢɢ ɦɚɬɟɪɢɚɥɨɜ ɢ ɞɪɭɝɢɯ ɤɨɦɩɨɧɟɧɬɨɜ ɧɨɪɦɚɦ ɢ
ɧɨɪɦɚɬɢɜɚɦ
ɨɩɪɟɞɟɥɟɧɢɟ ɤɨɥɢɱɟɫɬɜɟɧɧɵɯ ɩɨɤɚɡɚɬɟɥɟɣ ɢɫɩɨɥɶɡɨɜɚɧɢɹ
ɌɆɐ ɩɪɢ ɩɪɨɜɟɞɟɧɢɢ ɪɚɡɥɢɱɧɵɯ ɪɚɛɨɬɜ ɬɨɦ ɱɢɫɥɟ ɫɬɪɨɢɬɟɥɶɧɨ
ɦɨɧɬɚɠɧɵɯ ɢ ɪɟɦɨɧɬɧɨɫɬɪɨɢɬɟɥɶɧɵɯ ɬɟɤɭɳɢɣ ɤɚɩɢɬɚɥɶɧɵɣ
ɪɟɤɨɧɫɬɪɭɤɰɢɹɦɨɞɟɪɧɢɡɚɰɢɹɢɞɪɭɝɢɟ
ȼɫɮɟɪɟɧɚɥɨɝɨɜɵɯɩɪɚɜɨɨɬɧɨɲɟɧɢɣɩɪɢɨɪɢɬɟɬɧɨɟɡɧɚɱɟɧɢɟɜ
ɫɨɜɪɟɦɟɧɧɵɯɭɫɥɨɜɢɹɯɢɦɟɸɬɫɥɟɞɭɸɳɢɟɜɢɞɵɷɤɫɩɟɪɬɢɡ
ɢɞɟɧɬɢɮɢɤɚɰɢɨɧɧɚɹ ɷɤɫɩɟɪɬɢɡɚ ɩɨ ɭɫɬɚɧɨɜɥɟɧɢɸ
ɩɪɢɧɚɞɥɟɠɧɨɫɬɢ ɬɨɜɚɪɚ ɤ ɨɞɧɨɪɨɞɧɨɣ ɝɪɭɩɩɟ ɬɨɜɚɪɨɜ ɢɥɢ
ɤɨɧɬɪɨɥɢɪɭɟɦɨɦɭɩɟɪɟɱɧɸɬɨɜɚɪɨɜ
ɷɤɫɩɟɪɬɢɡɚɩɨɨɩɪɟɞɟɥɟɧɢɸɫɬɨɢɦɨɫɬɢɬɨɜɚɪɚ
ɇɚɥɨɝɨɜɚɹ ɷɤɫɩɟɪɬɢɡɚ ɩɨɧɹɬɢɟ ɢ ɤɪɭɝ ɜɨɩɪɨɫɨɜɂɧɫɬɢɬɭɬ ɫɭɞɟɛɧɵɯ ɷɤɫɩɟɪɬɢɡ ɢ
ɤɪɢɦɢɧɚɥɢɫɬɢɤɢ85/KWWSVFHXUUXOLEUDU\DUWLFOHVMHNVSHUWL]DLWHPɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɷɤɫɩɟɪɬɢɡɚ ɩɨ ɨɰɟɧɤɟ ɫɬɨɢɦɨɫɬɢ ɧɟɞɜɢɠɢɦɨɝɨ ɢɦɭɳɟɫɬɜɚ
ɨɫɧɨɜɧɵɯ ɮɨɧɞɨɜ ɧɟɦɚɬɟɪɢɚɥɶɧɵɯ ɚɤɬɢɜɨɜ ɫɦɟɬɧɨɣ ɫɬɨɢɦɨɫɬɢ
ɫɬɪɨɢɬɟɥɶɫɬɜɚ
ɷɤɫɩɟɪɬɢɡɚ ɩɨ ɨɩɪɟɞɟɥɟɧɢɸ ɨɛɴɟɦɚ ɜɵɩɨɥɧɟɧɧɵɯ ɪɚɛɨɬ
ɭɫɥɭɝ ɤɨɥɢɱɟɫɬɜɚ ɩɪɨɢɡɜɟɞɟɧɧɨɣ ɩɪɨɞɭɤɰɢɢ ɞɨɛɵɱɢ ɩɨɥɟɡɧɵɯ
ɢɫɤɨɩɚɟɦɵɯɬɨɜɚɪɨɜ
ɷɤɫɩɟɪɬɢɡɚɢɧɮɨɪɦɚɰɢɢɧɚɦɚɲɢɧɧɵɯɧɨɫɢɬɟɥɹɯ
ɤɪɢɦɢɧɚɥɢɫɬɢɱɟɫɤɚɹ ɷɤɫɩɟɪɬɢɡɚ ɩɨɱɟɪɤɨɜɟɞɱɟɫɤɚɹ
ɚɜɬɨɪɨɜɟɞɱɟɫɤɚɹɬɟɯɧɢɤɨɤɪɢɦɢɧɚɥɢɫɬɢɱɟɫɤɚɹ
Ʉɚɤ ɨɬɦɟɱɚɟɬ ɋȺ Ɂɜɹɝɢɧ ɜ ɫɢɫɬɟɦɟ ɮɨɪɦɢɪɨɜɚɧɢɹ
ɞɨɤɚɡɚɬɟɥɶɫɬɜɟɧɧɨɣɛɚɡɵɩɪɟɫɬɭɩɥɟɧɢɣɷɤɨɧɨɦɢɱɟɫɤɨɣɢɧɚɥɨɝɨɜɨɣ
ɧɚɩɪɚɜɥɟɧɧɨɫɬɢ ɩɪɢ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɨɩɟɪɚɬɢɜɧɨɪɨɡɵɫɤɧɨɣ
ɞɟɹɬɟɥɶɧɨɫɬɢ ɜ ɯɨɞɟ ɩɪɨɜɟɞɟɧɢɹ ɩɪɨɝɧɨɡɧɨɩɪɨɮɢɥɚɤɬɢɱɟɫɤɢɯ
ɦɟɪɨɩɪɢɹɬɢɣ ɜɫɟ ɛɨɥɶɲɟɟ ɡɧɚɱɟɧɢɟ ɩɪɢɞɚɟɬɫɹ ɷɤɫɩɟɪɬɧɵɦ
ɷɤɨɧɨɦɢɱɟɫɤɢɦ ɢɫɫɥɟɞɨɜɚɧɢɹɦ Ɉɛ ɷɬɨɦ ɫɜɢɞɟɬɟɥɶɫɬɜɭɸɬ ɢ
ɬɟɧɞɟɧɰɢɢ ɪɨɫɬɚ ɤɨɥɢɱɟɫɬɜɚ ɷɤɨɧɨɦɢɱɟɫɤɢɯ ɷɤɫɩɟɪɬɢɡ
ɩɪɨɜɟɞɟɧɧɵɯ ɤɚɤ ɫɨɬɪɭɞɧɢɤɚɦɢ ɷɤɫɩɟɪɬɧɨ ɤɪɢɦɢɧɚɥɢɫɬɢɱɟɫɤɢɯ
ɩɨɞɪɚɡɞɟɥɟɧɢɣ ɆȼȾ Ɋɨɫɫɢɢ ɩɨ ɞɟɥɚɦ ɫɜɹɡɚɧɧɵɦ ɫ
ɩɪɚɜɨɧɚɪɭɲɟɧɢɹɦɢ ɜ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɫɮɟɪɟ ɬɚɤ ɢ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɦɢ ɫɬɪɭɤɬɭɪɚɦɢ ɞɪɭɝɢɯ ɦɢɧɢɫɬɟɪɫɬɜ ɢ ɜɟɞɨɦɫɬɜ
ɆɢɧɢɫɬɟɪɫɬɜɚɸɫɬɢɰɢɢɊɎȽɌɄɊɎɋɱɟɬɧɨɣɩɚɥɚɬɵɊɎɢɞɪ
3. ɉɪɢɜɥɟɱɟɧɢɟ ɫɩɟɰɢɚɥɢɫɬɚ ɩɫɬɇɄɊɎɉɨɬɪɟɛɧɨɫɬɶ
ɜɫɩɟɰɢɚɥɢɫɬɟɜɨɡɧɢɤɚɟɬɩɪɢɨɫɭɳɟɫɬɜɥɟɧɢɢɧɚɥɨɝɨɜɵɦɢɨɪɝɚɧɚɦɢ
ɫɥɟɞɭɸɳɢɯɩɪɨɰɟɫɫɭɚɥɶɧɵɯɞɟɣɫɬɜɢɣ
ɩɪɢɚɪɟɫɬɟɢɦɭɳɟɫɬɜɚɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɜɤɚɱɟɫɬɜɟɫɩɨɫɨɛɚ
ɨɛɟɫɩɟɱɟɧɢɹ ɢɫɩɨɥɧɟɧɢɹ ɪɟɲɟɧɢɹ ɨɜɡɵɫɤɚɧɢɢ ɧɚɥɨɝɚ ɩ ɫɬ
ɇɄɊɎ
ɩɪɢɩɪɨɜɟɞɟɧɢɢɨɫɦɨɬɪɚɢɦɭɳɟɫɬɜɚɢɞɨɤɭɦɟɧɬɨɜɩɫɬ
ɇɄɊɎ
ɩɪɢɩɪɨɢɡɜɨɞɫɬɜɟɜɵɟɦɤɢɩɫɬɇɄ
ɉɪɢɜɥɟɱɟɧɢɟ ɫɩɟɰɢɚɥɢɫɬɚ ɦɨɠɟɬ ɛɵɬɶ ɜɵɡɜɚɧɨ
ɧɟɨɛɯɨɞɢɦɨɫɬɶɸ ɩɪɨɜɟɞɟɧɢɹ ɤɨɧɬɪɨɥɶɧɨɝɨ ɨɛɦɟɪɚ ɥɚɛɨɪɚɬɨɪɧɨɝɨ
ɚɧɚɥɢɡɚɤɚɱɟɫɬɜɚɫɵɪɶɹɦɚɬɟɪɢɚɥɨɜɝɨɬɨɜɨɣɩɪɨɞɭɤɰɢɢɧɚɩɪɢɦɟɪ
ɚɥɤɨɝɨɥɹ ɭɫɬɚɧɨɜɥɟɧɢɹ ɩɪɢɱɢɧ ɛɪɚɤɚ ɢɥɢ ɧɢɡɤɨɝɨ ɤɚɱɟɫɬɜɚ
ɩɪɨɞɭɤɰɢɢ
4. ɉɪɨɜɟɪɤɚ ɨɛɴɟɦɨɜ ɜɵɩɨɥɧɟɧɧɵɯ ɪɚɛɨɬ (ɢɡɭɱɟɧɢɟ
Ɂɜɹɝɢɧ ɋȺ Ɋɚɡɜɢɬɢɟ ɦɟɬɨɞɨɥɨɝɢɢ ɢ ɦɟɬɨɞɢɤɢ ɛɭɯɝɚɥɬɟɪɫɤɨɣ ɷɤɫɩɟɪɬɢɡɵ Ⱥɜɬɨɪɟɮ
ɞɢɫɫ « ɞ ɷɧ ȽɈɍ ȼɉɈ ©ȼɨɪɨɧɟɠɫɤɢɣ ɝɨɫɭɞɚɪɫɬɜɟɧɧɵɣ ɭɧɢɜɟɪɫɢɬɟɬª ȼɨɪɨɧɟɠ
ɋ
ɮɚɤɬɢɱɟɫɤɨɝɨ ɜɵɩɨɥɧɟɧɢɹ ɨɩɥɚɱɟɧɧɵɯ ɪɚɛɨɬ, ɤɨɧɬɪɨɥɶɧɵɣ ɨɛɦɟɪ)
ɱɚɳɟɜɫɟɝɨɩɪɢɦɟɧɹɟɬɫɹɩɪɢɨɪɝɚɧɢɡɚɰɢɢɧɚɥɨɝɨɜɨɝɨɤɨɧɬɪɨɥɹɥɢɰ
ɨɤɚɡɵɜɚɸɳɢɯ ɩɥɚɬɧɵɟ ɭɫɥɭɝɢ ɫɜɹɡɚɧɧɵɟ ɫ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɌɆɐ
ɤɚɩɢɬɚɥɶɧɨɟ ɫɬɪɨɢɬɟɥɶɫɬɜɨ ɢ ɤɚɩɢɬɚɥɶɧɵɣ ɪɟɦɨɧɬ
ɨɫɭɳɟɫɬɜɥɹɟɦɵɣɯɨɡɹɣɫɬɜɟɧɧɵɦɫɩɨɫɨɛɨɦɬɟɤɭɳɢɣɪɟɦɨɧɬɡɞɚɧɢɣ
ɢɫɨɨɪɭɠɟɧɢɣɪɟɤɨɧɫɬɪɭɤɰɢɹɢɦɨɞɟɪɧɢɡɚɰɢɹɨɛɴɟɤɬɨɜ
ɋ ɩɨɦɨɳɶɸ ɤɨɧɬɪɨɥɶɧɨɝɨ ɨɛɦɟɪɚ ɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹ
ɮɚɤɬɢɱɟɫɤɢɣɨɛɴɟɦɢɫɬɨɢɦɨɫɬɶɜɵɩɨɥɧɟɧɧɵɯɪɚɛɨɬɢɩɪɨɜɟɪɹɟɬɫɹ
ɩɪɚɜɢɥɶɧɨɫɬɶ ɢɯ ɨɬɪɚɠɟɧɢɹ ɜ ɚɤɬɚɯ ɩɪɢɟɦɤɢ ɪɚɛɨɬ ɢ ɧɚɪɹɞɚɯ
ɪɚɛɨɱɢɦ ɚ ɬɚɤɠɟ ɩɪɚɜɢɥɶɧɨɫɬɶ ɫɩɢɫɚɧɢɹ ɦɚɬɟɪɢɚɥɨɜ ɧɚ
ɩɪɨɢɡɜɨɞɫɬɜɨɷɬɢɯɪɚɛɨɬ
ȼ ɯɨɞɟ ɤɨɧɬɪɨɥɶɧɨɝɨ ɨɛɦɟɪɚ ɭɫɬɚɧɚɜɥɢɜɚɸɬɫɹ ɜ ɱɚɫɬɧɨɫɬɢ
ɮɚɤɬɵ ɜɤɥɸɱɟɧɢɹ ɜ ɚɤɬɵ ɢ ɧɚɪɹɞɵ ɮɚɤɬɢɱɟɫɤɢ ɧɟɜɵɩɨɥɧɟɧɧɵɯ
ɪɚɛɨɬɚɬɚɤɠɟɪɚɧɟɟɨɩɥɚɱɟɧɧɵɯɪɚɛɨɬɩɪɢɦɟɧɟɧɢɹɭɫɬɚɧɨɜɥɟɧɧɵɯ
ɪɚɫɰɟɧɨɤɩɪɢɧɟɜɵɩɨɥɧɟɧɢɢɩɨɥɧɨɝɨɨɛɴɟɦɚɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯɢɦɢ
ɪɚɛɨɬ ɫɩɢɫɚɧɢɹ ɦɚɬɟɪɢɚɥɨɜ ɜ ɡɚɜɵɲɟɧɧɨɦ ɪɚɡɦɟɪɟ ɞɥɹ ɫɨɡɞɚɧɢɹ
©ɢɡɥɢɲɤɨɜªɩɨɞɛɭɞɭɳɢɟɧɟɡɚɤɨɧɧɵɟɨɩɟɪɚɰɢɢ
5. Ʉɨɧɬɪɨɥɶɧɵɣ ɡɚɩɭɫɤ ɫɵɪɶɹ ɢ ɦɚɬɟɪɢɚɥɨɜ ɜ ɩɪɨɢɡɜɨɞɫɬɜɨ -
ɦɟɬɨɞ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɩɪɢ ɩɨɦɨɳɢ ɤɨɬɨɪɨɝɨ ɨɩɪɟɞɟɥɹɟɬɫɹ
ɨɛɨɫɧɨɜɚɧɧɨɫɬɶ ɢ ɡɚɤɨɧɧɨɫɬɶ ɨɩɢɫɚɧɢɹ ɦɚɬɟɪɢɚɥɨɜ ɧɚ
ɩɪɨɢɡɜɨɞɫɬɜɨ ɜɵɯɨɞ ɩɪɨɞɭɤɬɨɜ ɨɬɯɨɞɵ ɩɪɨɢɡɜɨɞɫɬɜɚ
ɩɪɨɢɡɜɨɞɢɬɟɥɶɧɨɫɬɶɨɛɨɪɭɞɨɜɚɧɢɹ ɭɫɬɚɧɨɜɥɟɧɢɟɪɟɚɥɶɧɨɫɬɢɧɨɪɦ
ɪɚɫɯɨɞɚ ɦɚɬɟɪɢɚɥɨɜ Ⱦɥɹ ɷɬɨɝɨ ɩɪɨɢɡɜɨɞɹɬɫɹ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɟ
ɨɩɵɬɧɵɟɞɟɣɫɬɜɢɹɧɚɩɪɢɦɟɪɪɚɫɤɪɨɣɬɤɚɧɢɜɵɩɟɱɤɚɯɥɟɛɚ
6. Ʌɚɛɨɪɚɬɨɪɧɵɣ ɚɧɚɥɢɡ ɤɚɱɟɫɬɜɚ ɫɵɪɶɹ ɦɚɬɟɪɢɚɥɨɜ ɢ
ɝɨɬɨɜɨɣ ɩɪɨɞɭɤɰɢɢ ɩɪɨɢɡɜɨɞɢɬɫɹ ɞɥɹ ɭɫɬɚɧɨɜɥɟɧɢɹ ɮɚɤɬɨɜ
ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɧɟɩɨɥɧɨɰɟɧɧɨɝɨ ɫɵɪɶɹ ɡɚɦɟɧɵ ɨɞɧɢɯ ɦɚɬɟɪɢɚɥɨɜ
ɞɪɭɝɢɦɢ ɛɨɥɟɟ ɞɟɲɟɜɵɦɢ ɧɟɞɨɜɥɨɠɟɧɢɹ ɜ ɩɪɨɞɭɤɰɢɸ ɩɪɢɱɢɧ
ɧɢɡɤɨɝɨɤɚɱɟɫɬɜɚɜɵɩɭɫɤɚɟɦɨɣɩɪɨɞɭɤɰɢɢɢɛɪɚɤɚ
7. Ʉɨɧɬɪɨɥɶɧɚɹ ɡɚɤɭɩɤɚ ɩɪɨɢɡɜɨɞɢɬɫɹɫɚɦɢɦɤɨɧɬɪɨɥɟɪɨɦɢɥɢ
ɩɨɤɭɩɚɬɟɥɟɦ ɜ ɩɪɢɫɭɬɫɬɜɢɢ ɞɜɭɯ ɩɪɟɞɫɬɚɜɢɬɟɥɟɣ ɨɛɳɟɫɬɜɟɧɧɨɫɬɢ
ȿɟ ɰɟɥɶɸ ɹɜɥɹɟɬɫɹ ɭɫɬɚɧɨɜɥɟɧɢɟ ɫɨɛɥɸɞɟɧɢɹ ɩɪɚɜɢɥ ɬɨɪɝɨɜɥɢ
ɜɟɞɟɧɢɹ ɮɢɧɚɧɫɨɜɨɣ ɢɥɢ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ȼ
ɪɟɡɭɥɶɬɚɬɟ ɤɨɧɬɪɨɥɶɧɨɣ ɡɚɤɭɩɤɢ ɨɩɪɟɞɟɥɹɟɬɫɹ ɮɚɤɬɢɱɟɫɤɢɣ ɜɟɫ
ɨɬɩɭɳɟɧɧɨɝɨɬɨɜɚɪɚɩɪɚɜɢɥɶɧɨɫɬɶɞɟɧɟɠɧɵɯɪɚɫɱɟɬɨɜ
Ɉɫɧɨɜɧɵɟ ɪɚɫɱɟɬɧɨ-ɚɧɚɥɢɬɢɱɟɫɤɢɟ ɦɟɬɨɞɵ
1. ɇɨɪɦɚɬɢɜɧɨɟ ɤɨɧɬɪɨɥɶɧɨɟ ɫɥɢɱɟɧɢɟ ɤɨɧɬɪɨɥɶɧɨɟɫɥɢɱɟɧɢɟ
ɨɫɬɚɬɤɨɜ ɹɜɥɹɟɬɫɹ ɩɪɨɢɡɜɨɞɧɵɦ ɨɬ ɦɟɬɨɞɚ ɜɡɚɢɦɧɨɣ ɫɜɟɪɤɢ
ɞɨɤɭɦɟɧɬɨɜ ɢ ɩɪɢɦɟɧɹɟɬɫɹ ɞɥɹ ɜɵɹɜɥɟɧɢɹ ɪɚɡɥɢɱɧɵɯ ɨɬɤɥɨɧɟɧɢɣ
ɨɬɭɫɬɚɧɨɜɥɟɧɧɵɯɧɨɪɦɋɭɬɶɟɝɨ ɡɚɤɥɸɱɚɟɬɫɹɜɩɪɨɜɟɪɤɟ ɝɥɚɜɧɵɦ
ɨɛɪɚɡɨɦ ɤɨɥɢɱɟɫɬɜɟɧɧɨɣ ɢɧɮɨɪɦɚɰɢɢ ɨ ɞɜɢɠɟɧɢɢ ɨɞɧɨɪɨɞɧɵɯ
ɰɟɧɧɨɫɬɟɣ ɡɚ ɦɟɠɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɵɣ ɩɟɪɢɨɞ ɧɚ ɩɪɟɞɩɪɢɹɬɢɹɯ
ɪɨɡɧɢɱɧɨɣ ɬɨɪɝɨɜɥɢ ɨɛɳɟɫɬɜɟɧɧɨɝɨ ɩɢɬɚɧɢɹ Ⱦɚɧɧɵɟ ɨɛ ɨɫɬɚɬɤɟ
ɬɨɜɚɪɚ ɩɨ ɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɨɣ ɨɩɢɫɢ ɧɚ ɤɨɧɟɰ ɭɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ
ɫɨɩɨɫɬɚɜɥɹɸɬɫɹɫ ɢɬɨɝɨɜɵɦɢɞɚɧɧɵɦɢ ɨɞɜɢɠɟɧɢɢ ɷɬɨɝɨɬɨɜɚɪɚ ɡɚ
ɜɟɫɶɩɟɪɢɨɞɧɚɱɢɧɚɹɨɬɩɪɟɞɵɞɭɳɟɣɢɧɜɟɧɬɚɪɢɡɚɰɢɢ
ɉɪɢ ɩɪɢɦɟɧɟɧɢɢ ɦɟɬɨɞɚ ɤɨɧɬɪɨɥɶɧɨɝɨ ɫɥɢɱɟɧɢɹ ɜ ɪɨɡɧɢɱɧɨɣ
ɬɨɪɝɨɜɥɟɢɫɩɨɥɶɡɭɸɬɫɹɫɥɟɞɭɸɳɢɟɞɨɤɭɦɟɧɬɵ
ɞɜɟ ɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɵɯ ɨɩɢɫɢ ɧɚ ɧɚɱɚɥɨ ɢ ɤɨɧɟɰ
ɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɨɝɨɩɟɪɢɨɞɚ
ɩɪɢɯɨɞɧɵɟɞɨɤɭɦɟɧɬɵɡɚɩɪɨɜɟɪɹɟɦɵɣɩɟɪɢɨɞ
ɪɚɫɯɨɞɧɵɟ ɞɨɤɭɦɟɧɬɵ ɡɚ ɩɪɨɜɟɪɹɟɦɵɣ ɩɟɪɢɨɞ ɩɪɨɞɚɠɚ
ɬɨɜɚɪɨɜɦɟɥɤɢɦɨɩɬɨɦɜɤɪɟɞɢɬɞɨɤɭɦɟɧɬɵɧɚɜɨɡɜɪɚɬɢɫɩɢɫɚɧɢɟ
ɬɨɜɚɪɨɜɤɚɫɫɨɜɵɟɥɟɧɬɵɢɱɟɤɢ
ɇɚ ɨɫɧɨɜɟ ɷɬɢɯ ɞɨɤɭɦɟɧɬɨɜ ɚɧɚɥɢɡɢɪɭɟɬɫɹ ɞɜɢɠɟɧɢɟ ɤɚɤɨɝɨ
ɥɢɛɨ ɬɨɜɚɪɚ ɩɪɢɯɨɞ ɪɚɫɯɨɞ ɢ ɞɟɥɚɟɬɫɹ ɟɝɨ ɤɨɥɢɱɟɫɬɜɟɧɧɚɹ
ɜɵɛɨɪɤɚ
Ⱦɜɢɠɟɧɢɟɬɨɜɚɪɚɦɨɠɟɬɛɵɬɶɨɩɢɫɚɧɨɮɨɪɦɭɥɨɣ
ɇɨɉɊ Ʉɨ
ɝɞɟ
ɇɨ ɇɚɱɚɥɶɧɵɣ ɨɫɬɚɬɨɤ ɭɤɚɡɚɧɧɵɣ ɜ ɨɩɢɫɢ ɧɚ ɧɚɱɚɥɨ
ɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɨɝɨɩɟɪɢɨɞɚ
ɉ ɉɪɢɯɨɞ ɬɨɜɚɪ ɩɨɫɬɭɩɢɜɲɢɣ ɜ ɬɟɱɟɧɢɟ ɩɪɨɜɟɪɹɟɦɨɝɨ
ɩɟɪɢɨɞɚ
ɊɊɚɫɯɨɞɞɨɤɭɦɟɧɬɚɥɶɧɨɩɨɞɬɜɟɪɠɞɟɧɧɵɣ
Ʉɨ Ʉɨɧɟɱɧɵɣ ɨɫɬɚɬɨɤ ɧɚ ɤɨɧɟɰ ɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɨɝɨ
ɩɟɪɢɨɞɚ
ɇɚ ɨɫɧɨɜɟ ɜɵɛɨɪɤɢ ɩɪɨɢɡɜɨɞɢɬɫɹ ɪɚɫɱɟɬ ɦɚɤɫɢɦɚɥɶɧɨ
ɜɨɡɦɨɠɧɨɝɨ ɧɚ ɞɟɧɶ ɢɧɜɟɧɬɚɪɢɡɚɰɢɢ ɤɨɧɟɰ ɨɬɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ
ɨɫɬɚɬɤɚ
Ɇɚɤɫɢɦɚɥɶɧɨ ɜɨɡɦɨɠɧɵɣ ɧɚ ɞɟɧɶ ɢɧɜɟɧɬɚɪɢɡɚɰɢɢ ɨɫɬɚɬɨɤ
ɆȼɈ ± ɷɬɨ ɨɫɬɚɬɨɤ ɤɨɬɨɪɵɣ ɦɨɝ ɛɵ ɨɤɚɡɚɬɶɫɹ ɜ ɧɚɥɢɱɢɢ ɩɪɢ
ɨɱɟɪɟɞɧɨɣ ɢɧɜɟɧɬɚɪɢɡɚɰɢɢ ɩɪɢ ɭɫɥɨɜɢɢ ɱɬɨ ɧɚɫɟɥɟɧɢɟ ɧɟ
ɩɪɢɨɛɪɟɥɨ ɧɢ ɨɞɧɨɝɨɧɚɢɦɟɧɨɜɚɧɢɹ ɬɨɜɚɪɚ Ɉɧ ɪɚɫɫɱɢɬɵɜɚɟɬɫɹ ɩɨ
ɮɨɪɦɭɥɟ
ɆȼɈ ɇɨɉ
ȿɫɥɢ ɨɫɬɚɬɨɤ ɬɨɜɚɪɨɜ ɭɤɚɡɚɧɧɵɣ ɜ ɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɨɣ
ɨɩɢɫɢ ɦɟɧɶɲɟ ɪɚɫɱɟɬɧɨɝɨ ɦɚɤɫɢɦɚɥɶɧɨ ɜɨɡɦɨɠɧɨɝɨ ɩɨɤɚɡɚɬɟɥɹ
ɬɨɪɟɡɭɥɶɬɚɬɬɚɤɨɝɨɫɨɩɨɫɬɚɜɥɟɧɢɹɨɩɪɟɞɟɥɹɟɬɪɚɫɯɨɞ ɬɨɜɚɪɨɜ ɛɟɡ
ɪɚɡɞɟɥɟɧɢɹ ɧɚ ɪɟɚɥɢɡɚɰɢɸ ɧɟɞɨɫɬɚɱɭ ɩɨɪɱɭ ɢɥɢ ɩɟɪɟɫɨɪɬɢɰɭ
ɨɞɧɨɪɨɞɧɵɯɬɨɜɚɪɨɜ Ɍɚɤɨɣɩɨɤɚɡɚɬɟɥɶ ɯɚɪɚɤɬɟɪɢɡɭɟɬɜɨɡɦɨɠɧɭɸ
ɢɥɢ ɩɪɟɞɩɨɥɚɝɚɟɦɭɸ ɪɟɚɥɢɡɚɰɢɸ ɬɨɜɚɪɚ (ɧɚɫɟɥɟɧɢɸ) ɡɚ ɞɚɧɧɵɣ
ɩɟɪɢɨɞ. ȿɫɥɢ ɠɟ ɨɫɬɚɬɨɤ ɜ ɢɧɜɟɧɬɚɪɢɡɚɰɢɨɧɧɵɣ ɨɩɢɫɢ ɩɪɟɜɵɲɚɟɬ
ɪɚɫɱɟɬɧɵɣ ɦɚɤɫɢɦɚɥɶɧɨ ɜɨɡɦɨɠɧɵɣ ɨɫɬɚɬɨɤ ɬɨ ɢɦɟɟɬ ɦɟɫɬɨ
ɢɡɥɢɲɟɤɩɪɨɜɟɪɹɟɦɨɝɨɬɨɜɚɪɚ
2. ɗɤɨɧɨɦɢɱɟɫɤɢɣ ɚɧɚɥɢɡ ɩɥɚɧɨɜɵɯ, ɮɚɤɬɢɱɟɫɤɢɯ ɢ
ɨɬɱɟɬɧɵɯ ɞɚɧɧɵɯ
ɗɤɨɧɨɦɢɱɟɫɤɢɣɚɧɚɥɢɡ ±ɫɨɜɨɤɭɩɧɨɫɬɶɫɩɟɰɢɚɥɶɧɵɯɩɪɢɟɦɨɜ
ɩɪɢɦɟɧɹɟɦɵɯɞɥɹ ɨɛɪɚɛɨɬɤɢ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɚɛɨɬɟ
ɩɪɟɞɩɪɢɹɬɢɣɢɯɨɛɴɟɞɢɧɟɧɢɣ
ɉɪɢɟɦɵɷɤɨɧɨɦɢɱɟɫɤɨɝɨɚɧɚɥɢɡɚ ɯɨɡɹɣɫɬɜɟɧɧɨɣɞɟɹɬɟɥɶɧɨɫɬɢ
ɢɫɩɨɥɶɡɭɸɬɫɹ ɜ ɩɪɨɰɟɫɫɟ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɞɥɹ ɭɫɬɚɧɨɜɥɟɧɢɹ
ɧɚɪɭɲɟɧɢɣ ɧɚɥɨɝɨɜɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ Ɍɚɤɚɹ ɜɨɡɦɨɠɧɨɫɬɶ
ɨɛɭɫɥɨɜɥɟɧɚ ɬɟɦ ɱɬɨ ɡɚɦɚɫɤɢɪɨɜɚɧɧɵɟ ɧɚɥɨɝɨɜɵɟ ɧɚɪɭɲɟɧɢɹ
ɯɢɳɟɧɢɹ ɢ ɩɪɢɩɢɫɤɢ ɨɛɵɱɧɨ ɫɤɚɡɵɜɚɸɬɫɹ ɧɚ ɪɟɡɭɥɶɬɚɬɚɯ ɎɏȾ
ɜɵɡɵɜɚɹ ɧɟɫɨɝɥɚɫɨɜɚɧɧɨɫɬɶ ɨɬɞɟɥɶɧɵɯ ɜɡɚɢɦɨɫɜɹɡɚɧɧɵɯ
ɷɤɨɧɨɦɢɱɟɫɤɢɯɩɨɤɚɡɚɬɟɥɟɣɢɞɪɭɝɢɟɨɬɤɥɨɧɟɧɢɹ
3. Ɋɚɫɱɟɬ ɩɨ ɚɧɚɥɨɝɢɢ
Ⱦɟɣɫɬɜɭɸɳɢɦɧɚɥɨɝɨɜɵɦɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦɭɫɬɚɧɨɜɥɟɧɨɞɜɚ
ɫɩɨɫɨɛɚ ɢɫɱɢɫɥɟɧɢɹ ɧɚɥɨɝɨɜɵɯ ɩɥɚɬɟɠɟɣ ɉɪɢɨɪɢɬɟɬɧɵɦ ɹɜɥɹɟɬɫɹ
ɩɪɹɦɨɣɫɩɨɫɨɛɩɪɢɤɨɬɨɪɨɦɧɚɥɨɝɨɜɚɹɛɚɡɚɨɩɪɟɞɟɥɹɟɬɫɹɢɫɯɨɞɹɢɡ
ɮɚɤɬɢɱɟɫɤɢɯ ɢ ɞɨɤɭɦɟɧɬɚɥɶɧɨ ɩɨɞɬɜɟɪɠɞɟɧɧɵɯ ɮɨɪɦɢɪɭɸɳɢɯ ɟɟ
ɩɨɤɚɡɚɬɟɥɟɣɫɬɫɬɇɄɊɎ
ȼɬɨɪɨɣ ɫɩɨɫɨɛ ɪɚɫɱɟɬɧɵɣ ɩɪɢ ɤɨɬɨɪɨɦ ɞɥɹ ɢɫɱɢɫɥɟɧɢɹ
ɧɚɥɨɝɨɜɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ ɢɫɩɨɥɶɡɭɸɬɫɹ ɨɫɨɛɵɟ ɩɪɚɜɢɥɚ ɉɪɢ ɷɬɨɦ
ɞɨɫɬɨɜɟɪɧɨɟ ɢɫɱɢɫɥɟɧɢɟ ɫɭɦɦ ɧɚɥɨɝɨɜɵɯ ɩɥɚɬɟɠɟɣ ɩɪɢ
ɩɪɢɦɟɧɟɧɢɢ ɪɚɫɱɟɬɧɨɝɨ ɦɟɬɨɞɚ ɧɟɜɨɡɦɨɠɧɨ ɩɨ ɨɛɴɟɤɬɢɜɧɵɦ
ɩɪɢɱɢɧɚɦ ɩɪɢɦɟɧɟɧɢɟ ɞɚɧɧɨɝɨ ɦɟɬɨɞɚ ɩɪɟɞɩɨɥɚɝɚɟɬ ɨɩɪɟɞɟɥɟɧɢɟ
ɧɚɥɨɝɨɜ ɫ ɛɨɥɶɲɨɣ ɫɬɟɩɟɧɶɸ ɜɟɪɨɹɬɧɨɫɬɢ ɭɫɥɨɜɧɨɫɬɢ ɩɨɫɤɨɥɶɤɭ
ɨɫɧɨɜɚɧɨ ɨɧɨ ɤɚɤ ɩɪɚɜɢɥɨ ɧɚ ɧɟɤɢɯ ɭɫɪɟɞɧɟɧɧɵɯ ɩɨɤɚɡɚɬɟɥɹɯ ȼ
ɷɬɨɦɢɡɚɤɥɸɱɚɟɬɫɹɫɭɳɧɨɫɬɶɪɚɫɱɟɬɧɨɝɨɦɟɬɨɞɚ
Ɉɫɧɨɜɚɧɢɹ ɞɥɹ ɩɪɢɦɟɧɟɧɢɹ ɪɚɫɱɟɬɧɨɝɨ ɦɟɬɨɞɚ ɫɨɞɟɪɠɚɬɫɹ ɜ
ɩɩɩɫɬɇɄɊɎ
ɋɦ ɩɨɞɪɨɛɧɨ Ɂɨɥɨɬɭɯɢɧɚ Ɉ Ɋɚɫɱɟɬɧɵɣ ɦɟɬɨɞ ɢɫɱɢɫɥɟɧɢɹ ɧɚɥɨɝɨɜ
KWWSZZZORJRVLQIRUX]DVKLWDYVXGHDUELWUDGMQDORJRY\HVSRU\UDVFKWQ\LPHWRGLVFKLVOHQL\D
QDORJRYɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɨɬɤɚɡ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɞɨɩɭɫɬɢɬɶ ɞɨɥɠɧɨɫɬɧɵɯ ɥɢɰ
ɧɚɥɨɝɨɜɵɯɨɪɝɚɧɨɜɤɨɫɦɨɬɪɭɩɨɦɟɳɟɧɢɣ
ɧɟɩɪɟɞɫɬɚɜɥɟɧɢɟɧɚɥɨɝɨɜɨɦɭ ɨɪɝɚɧɭɜɬɟɱɟɧɢɟ ɞɜɭɯɦɟɫɹɰɟɜ
ɧɟɨɛɯɨɞɢɦɵɯɞɥɹɪɚɫɱɟɬɚɞɨɤɭɦɟɧɬɨɜ
ɨɬɫɭɬɫɬɜɢɟɭɱɟɬɚɞɨɯɨɞɨɜɢɪɚɫɯɨɞɨɜ ɚɬɚɤɠɟɜɟɞɟɧɢɟɭɱɟɬɚ
ɫɧɚɪɭɲɟɧɢɟɦɭɫɬɚɧɨɜɥɟɧɧɨɝɨɩɨɪɹɞɤɚ
ȼ ɷɬɢɯ ɫɥɭɱɚɹɯ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɜɩɪɚɜɟ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ
ɨɩɪɟɞɟɥɹɬɶ ɩɨɞɥɟɠɚɳɢɟ ɭɩɥɚɬɟ ɫɭɦɦɵ ɧɚɥɨɝɚ ɧɚ ɨɫɧɨɜɚɧɢɢ
ɢɦɟɸɳɟɣɫɹ ɭ ɧɢɯ ɢɧɮɨɪɦɚɰɢɢ ɨ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɟ ɚ ɬɚɤɠɟ
ɞɚɧɧɵɯɩɨɢɧɵɦɚɧɚɥɨɝɢɱɧɵɦɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦ
Ʉɫɜɟɞɟɧɢɹɦɢ ɨ ɫɚɦɨɦ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɟ ɨɬɧɨɫɹɬɫɹɩɪɟɠɞɟ
ɜɫɟɝɨɫɜɟɞɟɧɢɹɫɨɞɟɪɠɚɳɢɟɫɹɜɫɥɟɞɭɸɳɢɯɞɨɤɭɦɟɧɬɚɯ
ɧɚɥɨɝɨɜɵɟɞɟɤɥɚɪɚɰɢɢ
ɛɚɧɤɨɜɫɤɢɟɜɵɩɢɫɤɢ
ɪɟɡɭɥɶɬɚɬɵ ɜɫɬɪɟɱɧɵɯ ɩɪɨɜɟɪɨɤ ɚ ɬɚɤɠɟ ɦɚɬɟɪɢɚɥɵ ɪɚɧɟɟ
ɩɪɨɜɟɞɟɧɧɵɯɦɟɪɨɩɪɢɹɬɢɣɧɚɥɨɝɨɜɨɝɨɤɨɧɬɪɨɥɹ
ɚɭɞɢɬɨɪɫɤɢɟɡɚɤɥɸɱɟɧɢɹ
ɫɜɢɞɟɬɟɥɶɫɤɢɯ ɩɨɤɚɡɚɧɢɹ ɡɚɤɥɸɱɟɧɢɹ ɷɤɫɩɟɪɬɨɜ ɢ
ɫɩɟɰɢɚɥɢɫɬɨɜ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɟ ɡɚɩɪɨɫɵ ɜ ɨɪɝɚɧɵ ɢɫɩɨɥɧɢɬɟɥɶɧɨɣ ɜɥɚɫɬɢ
ɢɩɪɚɜɨɨɯɪɚɧɢɬɟɥɶɧɵɟɨɪɝɚɧɵɢɨɬɜɟɬɚɯɧɚɧɢɯ
ȼɫɟ ɩɟɪɟɱɢɫɥɟɧɧɵɟ ɞɨɤɭɦɟɧɬɵ ɞɨɥɠɧɵ ɪɚɫɫɦɚɬɪɢɜɚɬɶɫɹ
ɤɨɦɩɥɟɤɫɧɨ
ȿɫɥɢ ɢɧɮɨɪɦɚɰɢɢ ɨ ɩɪɨɜɟɪɹɟɦɨɦ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɟ ɞɥɹ
ɨɩɪɟɞɟɥɟɧɢɹ ɫɭɦɦ ɧɚɥɨɝɨɜ ɪɚɫɱɟɬɧɵɦ ɩɭɬɟɦ ɧɟɞɨɫɬɚɬɨɱɧɨ ɥɢɛɨ
ɨɧɚ ɨɬɫɭɬɫɬɜɭɟɬ ɜɨɜɫɟ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɞɨɥɠɧɵ ɢɫɩɨɥɶɡɨɜɚɬɶ
ɫɜɟɞɟɧɢɹɨɛɚɧɚɥɨɝɢɱɧɵɯɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɯɈɞɧɚɤɨɤɨɧɤɪɟɬɧɵɯ
ɤɪɢɬɟɪɢɟɜ ɨɩɪɟɞɟɥɟɧɢɹ ɚɧɚɥɨɝɢɱɧɨɫɬɢ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ɧɚɥɨɝɨɜɨɟɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɧɟɫɨɞɟɪɠɢɬ
ɂɫɯɨɞɹɢɡɚɧɚɥɢɡɚɢɦɟɸɳɟɣɫɹɫɭɞɟɛɧɨɣɩɪɚɤɬɢɤɢɩɪɢɜɵɛɨɪɟ
ɚɧɚɥɨɝɢɱɧɵɯ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɩɨɦɢɦɨ ɨɬɪɚɫɥɟɜɨɣ
ɩɪɢɧɚɞɥɟɠɧɨɫɬɢɧɚɥɨɝɨɜɵɣɨɪɝɚɧɞɨɥɠɟɧɭɱɢɬɵɜɚɬɶ
ɨɫɧɨɜɧɨɣɜɢɞɨɫɭɳɟɫɬɜɥɹɟɦɨɣɞɟɹɬɟɥɶɧɨɫɬɢ
ɪɚɡɦɟɪɞɨɯɨɞɨɜɨɬɪɟɚɥɢɡɚɰɢɢɞɥɹɰɟɥɟɣɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹɡɚ
ɫɨɩɨɫɬɚɜɢɦɵɣɩɟɪɢɨɞ
ɱɢɫɥɟɧɧɨɫɬɶɩɟɪɫɨɧɚɥɚ
ɩɪɢɦɟɧɹɟɦɵɣɪɟɠɢɦɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɉɪɢ ɷɬɨɦ ɫɨɜɩɚɞɟɧɢɹ ɨɪɝɚɧɢɡɚɰɢɣ ɩɪɨɜɟɪɹɟɦɨɣ ɢ
ɚɧɚɥɨɝɢɱɧɵɯɬɨɥɶɤɨɩɨɨɞɧɨɦɭɢɡɩɟɪɟɱɢɫɥɟɧɧɵɯɤɪɢɬɟɪɢɟɜɤɚɤɢ
ɜ ɫɥɭɱɚɟ ɫ ɢɧɮɨɪɦɚɰɢɟɣ ɨ ɫɚɦɨɦ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɟ ɞɥɹ
ɩɪɚɜɨɦɟɪɧɨɝɨ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɪɚɫɱɟɬɧɨɝɨ ɦɟɬɨɞɚ ɧɟɞɨɫɬɚɬɨɱɧɨ
ɧɭɠɧɚɢɯɫɨɜɨɤɭɩɧɨɫɬɶ
ɇɟɦɨɝɭɬɩɪɢɡɧɚɜɚɬɶɫɹɚɧɚɥɨɝɢɱɧɵɦɢɨɪɝɚɧɢɡɚɰɢɢɭɤɨɬɨɪɵɯ
ɨɬɥɢɱɚɸɬɫɹ ɨɫɧɨɜɧɵɟ ɜɢɞɵ ɞɟɹɬɟɥɶɧɨɫɬɢ ɪɚɡɥɢɱɧɵɣ ɫɪɨɤ
ɞɟɹɬɟɥɶɧɨɫɬɢɢɥɢɪɚɡɧɚɹɫɬɟɩɟɧɶɢɡɧɨɫɚɨɫɧɨɜɧɵɯɮɨɧɞɨɜɚɬɚɤɠɟ
ɦɟɫɬɨɧɚɯɨɠɞɟɧɢɟ ȼ ɩɟɪɜɨɦ ɫɥɭɱɚɟ ɩɪɢɛɵɥɶ ɞɨɥɠɧɚ ɛɵɬɶ
ɨɩɪɟɞɟɥɟɧɚ ɨɬɞɟɥɶɧɨ ɩɨ ɤɚɠɞɨɦɭ ɜɢɞɭ ɞɟɹɬɟɥɶɧɨɫɬɢ Ɂɚɬɪɚɬɵ ɧɚ
ɪɟɦɨɧɬɢɨɛɫɥɭɠɢɜɚɧɢɟɨɫɧɨɜɧɵɯɮɨɧɞɨɜɨɤɚɡɵɜɚɸɬɫɭɳɟɫɬɜɟɧɧɨɟ
ɜɥɢɹɧɢɟ ɧɚ ɪɚɡɦɟɪ ɩɪɢɛɵɥɢ ɩɨɷɬɨɦɭ ɫɪɚɜɧɢɜɚɬɶ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɫ ɧɟɨɞɢɧɚɤɨɜɨɣ ɫɬɟɩɟɧɶɸ ɢɡɧɨɫɚ ɮɨɧɞɨɜ ɞɥɹ
ɰɟɥɟɣ ɪɚɫɱɟɬɚ ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ ɧɟɜɨɡɦɨɠɧɨ ɇɟɥɶɡɹ ɪɚɫɫɱɢɬɚɬɶ
ɩɨɚɧɚɥɨɝɢɢɬɚɤɠɟɜɵɱɟɬɵɩɨɇȾɋ
ȼɈɩɪɟɞɟɥɟɧɢɢɄɋɊɎɨɬ 1Ɉɨɬɦɟɱɟɧɨɱɬɨ
ɢɫɱɢɫɥɟɧɢɟ ɫɭɦɦ ɧɚɥɨɝɨɜ ɩɨɞɥɟɠɚɳɢɯ ɭɩɥɚɬɟ ɜ ɛɸɞɠɟɬ
ɪɚɫɱɟɬɧɵɦ ɩɭɬɟɦ ɧɟ ɞɨɥɠɧɨ ɢɦɟɬɶ ɩɪɨɢɡɜɨɥɶɧɵɯ ɨɫɧɨɜɚɧɢɣ ɢ
ɞɨɥɠɧɨ ɛɵɬɶ ɨɛɭɫɥɨɜɥɟɧɨ ɧɟɩɪɚɜɨɦɟɪɧɵɦɢ ɞɟɣɫɬɜɢɹɦɢ
ɛɟɡɞɟɣɫɬɜɢɟɦ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ȼ ɫɥɭɱɚɟ ɜɨɡɧɢɤɧɨɜɟɧɢɹ
ɫɩɨɪɧɵɯ ɫɢɬɭɚɰɢɣ ɢɦɟɧɧɨ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɞɨɥɠɟɧ ɞɨɤɚɡɚɬɶ
ɨɛɨɫɧɨɜɚɧɧɨɫɬɶ ɩɪɢɦɟɧɟɧɢɹ ɪɚɫɱɟɬɧɨɝɨ ɦɟɬɨɞɚ ȼɦɟɫɬɟ ɫ ɬɟɦ
ɨɬɫɭɬɫɬɜɢɟ ɞɟɬɚɥɶɧɨɝɨ ɩɨɞɪɨɛɧɨɝɨ ɩɨɪɹɞɤɚ ɢɫɩɨɥɶɡɨɜɚɧɢɹ
ɪɚɫɱɟɬɧɨɝɨ ɦɟɬɨɞɚ ɞɥɹ ɰɟɥɟɣ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɢɡɧɚɱɚɥɶɧɨ
ɹɜɥɹɸɳɟɝɨɫɹ ɩɪɢɛɥɢɡɢɬɟɥɶɧɵɦ ɡɚɱɚɫɬɭɸ ɩɪɢɜɨɞɢɬ ɤ
ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɹɦ ɫɨ ɫɬɨɪɨɧɵ ɤɨɧɬɪɨɥɢɪɭɸɳɢɯ ɨɪɝɚɧɨɜ ɢ
ɭɳɟɦɥɟɧɢɸ ɩɪɚɜ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɩɨ ɡɚɳɢɬɟ ɫɜɨɢɯ
ɢɧɬɟɪɟɫɨɜ
ɂɧɮɨɪɦɚɬɢɜɧɵɟ ɦɟɬɨɞɵ
Ɉɫɧɨɜɧɚɹ ɰɟɥɶ ɩɪɢɦɟɧɟɧɢɹ ɢɧɮɨɪɦɚɬɢɜɧɵɯ ɦɟɬɨɞɨɜ ±
ɫɜɨɟɜɪɟɦɟɧɧɨɟ ɩɨɥɭɱɟɧɢɟ ɩɨɥɧɨɣ ɞɨɫɬɨɜɟɪɧɨɣ ɚɤɬɭɚɥɶɧɨɣ ɢ
ɡɚɳɢɳɟɧɧɨɣ ɨɬ ɨɛɳɟɝɨ ɞɨɫɬɭɩɚ ɢɧɮɨɪɦɚɰɢɢ ɢɥɢ ɪɟɡɭɥɶɬɚɬɨɜ ɟɟ
ɨɛɪɚɛɨɬɤɢ ɧɟɨɛɯɨɞɢɦɵɯ ɞɥɹ ɩɨɫɥɟɞɭɸɳɟɝɨ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɹ
ɫɭɛɴɟɤɬɚɦɢɧɚɥɨɝɨɜɨɝɨɤɨɧɬɪɨɥɹ
©ɉɨ ɠɚɥɨɛɟ ɝɪɚɠɞɚɧɢɧɚ Ʉɭɤɭɲɢɧɚ ɇɢɤɨɥɚɹ ȼɢɤɬɨɪɨɜɢɱɚ ɧɚ ɧɚɪɭɲɟɧɢɟ ɟɝɨ
ɤɨɧɫɬɢɬɭɰɢɨɧɧɵɯɩɪɚɜ ɩɨɥɨɠɟɧɢɹɦɢɩɨɞɩɭɧɤɬɚɩɭɧɤɬɚ ɫɬɚɬɶɢɇɚɥɨɝɨɜɨɝɨɤɨɞɟɤɫɚ
ɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢªɈɩɪɟɞɟɥɟɧɢɟɄɨɧɫɬɢɬɭɰɢɨɧɧɨɝɨɋɭɞɚɊɎɨɬ1Ɉ
ȼɟɫɬɧɢɤɄɨɧɫɬɢɬɭɰɢɨɧɧɨɝɨɋɭɞɚɊɎ±ʋ
ɋɦ ɩɨɞɪɨɛɧɨ Ɂɨɥɨɬɭɯɢɧɚ Ɉ Ɋɚɫɱɟɬɧɵɣ ɦɟɬɨɞ ɢɫɱɢɫɥɟɧɢɹ ɧɚɥɨɝɨɜ
KWWSZZZORJRVLQIRUX]DVKLWDYVXGHDUELWUDGMQDORJRY\HVSRU\UDVFKWQ\LPHWRGLVFKLVOHQL\D
QDORJRYɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɉɨɦɧɟɧɢɸȺ Ȼɨɞɸɤɤ ɦɟɬɨɞɚɦɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɦɨɠɧɨ
ɨɬɧɟɫɬɢ ɦɟɬɨɞ ɞɨɫɬɨɜɟɪɧɵɯ ɩɨɞɬɜɟɪɠɞɟɧɢɣ ɩɨɢɫɤ ɫɩɨɫɨɛɨɜ
ɩɨɥɭɱɟɧɢɹ ɜ ɩɢɫɶɦɟɧɧɨɣ ɢɥɢ ɭɫɬɧɨɣ ɮɨɪɦɟ ɨɬɜɟɬɚ ɬɪɟɬɶɟɣ
ɧɟɡɚɜɢɫɢɦɨɣɫɬɨɪɨɧɵ ɤɨɬɨɪɚɹ ɩɨɞɬɜɟɪɠɞɚɟɬ ɬɨɱɧɨɣ ɢɧɮɨɪɦɚɰɢɟɣ
ɡɚɩɪɨɫɢɧɫɩɟɤɬɨɪɚ
ɂɧɮɨɪɦɚɰɢɨɧɧɭɸ ɛɚɡɭ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɫɨɫɬɚɜɥɹɟɬ
ɢɧɮɨɪɦɚɰɢɹ ɤɨɬɨɪɭɸ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɫɨɛɢɪɚɸɬ ɫɚɦɢ ɚ ɬɚɤɠɟ
ɢɧɮɨɪɦɚɰɢɹ ɤɨɬɨɪɭɸ ɩɪɟɞɨɫɬɚɜɥɹɸɬ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɚɦ ɞɪɭɝɢɟ
ɨɪɝɚɧɵ
ɋɥɟɞɨɜɚɬɟɥɶɧɨ ɜɫɸ ɫɨɜɨɤɭɩɧɨɫɬɶ ɩɪɢɦɟɧɹɟɦɵɯ
ɢɧɮɨɪɦɚɬɢɜɧɵɯ ɦɟɬɨɞɨɜ ɦɨɠɧɨ ɪɚɡɞɟɥɢɬɶ ɧɚ ɞɜɟ ɝɪɭɩɩɵ ɩɨ
ɩɪɢɡɧɚɤɭɢɫɬɨɱɧɢɤɚɩɨɥɭɱɟɧɧɵɯɞɚɧɧɵɯɢɫɜɟɞɟɧɢɣ
ɢɧɮɨɪɦɚɬɢɜɧɵɟ ɦɟɬɨɞɵ ɩɨɡɜɨɥɹɸɳɢɟ ɩɨɥɭɱɢɬɶ
ɢɧɮɨɪɦɚɰɢɸ ɜ ɩɪɨɰɟɫɫɟ ɩɪɨɜɟɞɟɧɢɹ ɤɨɧɬɪɨɥɶɧɵɯ ɦɟɪɨɩɪɢɹɬɢɣ
ɧɚɩɪɹɦɭɸɨɬ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜɢɫɬɪɟɛɨɜɚɧɢɟ ɞɨɩɨɥɧɢɬɟɥɶɧɵɯ
ɞɨɤɭɦɟɧɬɨɜ ɩɢɫɶɦɟɧɧɵɯ ɫɩɪɚɜɨɤ ɢ ɨɛɴɹɫɧɟɧɢɣ ɨɬ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ɢɧɮɨɪɦɚɬɢɜɧɵɟ ɦɟɬɨɞɵ ɫ ɩɨɦɨɳɶɸ ɤɨɬɨɪɵɯ ɧɚɥɨɝɨɜɵɦ
ɨɪɝɚɧɚɦ ɩɪɟɞɨɫɬɚɜɥɹɸɬɫɹ ɞɚɧɧɵɟ ɨ ɞɟɹɬɟɥɶɧɨɫɬɢ ɩɪɨɜɟɪɹɟɦɵɯ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɩɪɨɲɟɞɲɢɟ ɨɩɪɟɞɟɥɟɧɧɭɸ ɬɟɯɧɢɱɟɫɤɭɸ ɢ
ɚɧɚɥɢɬɢɱɟɫɤɭɸ ɨɛɪɚɛɨɬɤɭ ɨɬ ɞɪɭɝɢɯ ɭɩɨɥɧɨɦɨɱɟɧɧɵɯ
ɤɨɧɬɪɨɥɢɪɭɸɳɢɯ ɨɪɝɚɧɨɜ ɧɚɩɪɢɦɟɪ ɎɌɋ ɆȼȾ ɋɥɟɞɫɬɜɟɧɧɨɝɨ
Ʉɨɦɢɬɟɬɚ ɋɱɟɬɧɨɣ ɉɚɥɚɬɵ ɚ ɬɚɤɠɟ ɨɪɝɚɧɨɜ ɭɤɚɡɚɧɧɵɯ ɜ ɫɬɚɬɶɟ
ɇɄɊɎ
ɂɫɬɪɟɛɨɜɚɧɢɟ ɞɨɩɨɥɧɢɬɟɥɶɧɵɯ ɞɨɤɭɦɟɧɬɨɜ ɩɢɫɶɦɟɧɧɵɯ
ɫɩɪɚɜɨɤ ɢ ɨɛɴɹɫɧɟɧɢɣ ɨɬ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɫ
ɰɟɥɶɸ ɩɨɞɬɜɟɪɠɞɟɧɢɹ ɞɨɫɬɨɜɟɪɧɨɫɬɢ ɢ ɨɛɨɫɧɨɜɚɧɧɨɫɬɢ
ɫɨɞɟɪɠɚɧɢɹɞɨɤɭɦɟɧɬɨɜɢɥɢɮɚɤɬɨɜɧɚɪɭɲɟɧɢɣɜɵɹɫɧɟɧɢɹɩɪɢɱɢɧ
ɧɚɪɭɲɟɧɢɣɢɜɢɧɨɜɧɵɯɥɢɰ
Ɍɚɤ ɩɭɧɤɬɨɦ ɫɬ ɇɄ ɊɎ ©Ʉɚɦɟɪɚɥɶɧɚɹ ɧɚɥɨɝɨɜɚɹ
ɩɪɨɜɟɪɤɚª ɩɪɟɞɭɫɦɚɬɪɢɜɚɟɬɫɹ ɨɛɹɡɚɧɧɨɫɬɶ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɞɚɜɚɬɶɩɨɹɫɧɟɧɢɹɤɨɬɨɪɵɟɩɨɞɬɜɟɪɠɞɚɸɬɩɪɚɜɢɥɶɧɨɫɬɶɢɫɱɢɫɥɟɧɢɹ
ɧɚɥɨɝɚ ɜ ɫɥɭɱɚɟ ɜɵɹɜɥɟɧɢɹ ɜ ɯɨɞɟ ɩɪɨɜɟɪɤɢ ɨɲɢɛɨɤ ɜ ɧɚɥɨɝɨɜɨɣ
ɞɟɤɥɚɪɚɰɢɢ ɪɚɫɱɟɬɟ ɢɥɢ ɩɪɨɬɢɜɨɪɟɱɢɣ ɦɟɠɞɭ ɫɜɟɞɟɧɢɹɦɢ
ɫɨɞɟɪɠɚɳɢɦɢɫɹɜɩɪɟɞɫɬɚɜɥɟɧɧɵɯɞɨɤɭɦɟɧɬɚɯ
ȻɨɞɸɤȺɍɤɚɡɫɨɱɋ
ɋɦ ɩɨɞɪɨɛɧɨ Ʌɚɛɭɧɟɰ ɘ ɂɧɮɨɪɦɚɬɢɜɧɵɟ ɦɟɬɨɞɵ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɷɤɫɩɨɪɬɧɵɯ
ɨɩɟɪɚɰɢɣ ɫɭɳɧɨɫɬɶ Ʉɪɢɬɟɪɢɢ ɨɰɟɧɤɢ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ ȼɟɫɬɧɢɤ Ɍɨɦɫɤɨɝɨ
ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ ɭɧɢɜɟɪɫɢɬɟɬɚ ʋ ɋ 85/
KWWSVHOLEUDU\UXGRZQORDGHOLEUDU\BBSGIɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɦɨɠɟɬɛɵɬɶɜɵɡɜɚɧɜɧɚɥɨɝɨɜɵɣɨɪɝɚɧɞɥɹ
ɞɚɱɢ ɩɨɹɫɧɟɧɢɣ ɧɟ ɬɨɥɶɤɨɜ ɫɜɹɡɢ ɫ ɧɚɥɨɝɨɜɨɣ ɩɪɨɜɟɪɤɨɣɧɨ ɢ ɜ
ɢɧɵɯ ɫɥɭɱɚɹɯ ɫɜɹɡɚɧɧɵɯ ɫ ɢɫɩɨɥɧɟɧɢɟɦ ɢɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɨ
ɧɚɥɨɝɚɯɢɫɛɨɪɚɯɩɨɞɩɩɫɬɇɄɊɎ
Ɍɚɤ ɜ ɩɟɪɢɨɞ ɩɪɢɨɫɬɚɧɨɜɥɟɧɢɹ ɩɪɨɜɟɞɟɧɢɹ ɜɵɟɡɞɧɨɣ
ɧɚɥɨɝɨɜɨɣ ɩɪɨɜɟɪɤɢ ɩɪɚɜɨɦɟɪɧɨ ɩɨɥɭɱɟɧɢɟ ɩɨɹɫɧɟɧɢɣ ɨɬ
ɩɪɟɞɫɬɚɜɢɬɟɥɟɣ ɩɪɨɜɟɪɹɟɦɨɣ ɨɪɝɚɧɢɡɚɰɢɢ ɟɫɥɢ ɬɚɤɢɟ ɞɟɣɫɬɜɢɹ
ɨɫɭɳɟɫɬɜɥɹɸɬɫɹ ɜɧɟ ɩɨɦɟɳɟɧɢɣ ɬɟɪɪɢɬɨɪɢɣ ɩɪɨɜɟɪɹɟɦɨɝɨ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɩɥɚɬɟɥɶɳɢɤ ɫɛɨɪɚ ɧɚɥɨɝɨɜɨɝɨ ɚɝɟɧɬ
ɬɚɤɠɟ ɦɨɠɟɬ ɛɵɬɶ ɜɵɡɜɚɧ ɧɚ ɡɚɫɟɞɚɧɢɟ ɤɨɦɢɫɫɢɢ ɩɨ ɪɚɛɨɬɟ ɫ
ɭɛɵɬɨɱɧɵɦɢɨɪɝɚɧɢɡɚɰɢɹɦɢ
ɉɨɥɭɱɟɧɢɟɧɟɨɛɯɨɞɢɦɵɯɫɜɟɞɟɧɢɣ ɨɬɪɚɡɥɢɱɧɵɯ ɨɪɝɚɧɢɡɚɰɢɣ
ɦɨɠɟɬɨɫɭɳɟɫɬɜɥɹɬɶɫɹɩɭɬɟɦɧɚɩɪɚɜɥɟɧɢɹɩɢɫɶɦɟɧɧɨɝɨɡɚɩɪɨɫɚ
ɋ ɢɸɥɹ ɝ ɛɚɧɤɢ ɨɛɹɡɚɧɵ ɫɨɨɛɳɚɬɶ ɜ ɧɚɥɨɝɨɜɭɸ
ɢɧɫɩɟɤɰɢɸɩɨɦɟɫɬɭɫɜɨɟɝɨɧɚɯɨɠɞɟɧɢɹɢɧɮɨɪɦɚɰɢɸɨɛɨɬɤɪɵɬɢɢ
ɢɥɢ ɡɚɤɪɵɬɢɢ ɫɱɟɬɚ ɢɡɦɟɧɟɧɢɢ ɟɝɨ ɪɟɤɜɢɡɢɬɨɜ ɧɟ ɬɨɥɶɤɨ
ɨɪɝɚɧɢɡɚɰɢɹɦɢ ɢ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹɦɢ ɧɨ ɢ ɮɢɡɢɱɟɫɤɢɦɢ ɥɢɰɚɦɢ
ɤɨɬɨɪɵɟ ɧɟ ɹɜɥɹɸɬɫɹ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹɦɢ ɗɬɨ ɠɟ ɤɚɫɚɟɬɫɹ ɢ
ɨɬɤɪɵɬɢɹɢɥɢɡɚɤɪɵɬɢɹɜɤɥɚɞɨɜɞɟɩɨɡɢɬɨɜ
ɉɪɢ ɷɬɨɦ ɫɩɪɚɜɤɢ ɨ ɧɚɥɢɱɢɢ ɫɱɟɬɨɜ ɜɤɥɚɞɨɜ ɞɟɩɨɡɢɬɨɜ ɭ
ɮɢɡɢɱɟɫɤɢɯ ɥɢɰ ɧɟ ɹɜɥɹɸɳɢɯɫɹ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹɦɢɫɩɪɚɜɤɢ ɨɛ
ɨɫɬɚɬɤɚɯ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɧɚ ɢɯ ɫɱɟɬɚɯ ɜɤɥɚɞɚɯ ɞɟɩɨɡɢɬɚɯ
ɜɵɩɢɫɤɢ ɩɨ ɨɩɟɪɚɰɢɹɦɧɚ ɢɯ ɫɱɟɬɚɯ ɩɨ ɢɯ ɜɤɥɚɞɚɦ ɞɟɩɨɡɢɬɚɦ
ɫɩɪɚɜɤɢ ɨɛ ɨɫɬɚɬɤɚɯ ɷɥɟɤɬɪɨɧɧɵɯ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɢ ɩɟɪɟɜɨɞɚɯ
ɷɥɟɤɬɪɨɧɧɵɯ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɬɚɤɢɦɢ ɮɢɡɥɢɰɚɦɢ ɧɚɥɨɝɨɜɵɣ
ɨɪɝɚɧ ɜɩɪɚɜɟ ɡɚɩɪɨɫɢɬɶ ɭ ɛɚɧɤɚ ɬɨɥɶɤɨ ɫ ɫɨɝɥɚɫɢɹ ɪɭɤɨɜɨɞɢɬɟɥɹ
ɜɵɲɟɫɬɨɹɳɟɝɨ ɧɚɥɨɝɨɜɨɝɨ ɨɪɝɚɧɚ ɢɥɢ ɪɭɤɨɜɨɞɢɬɟɥɹ ɡɚɦɟɫɬɢɬɟɥɹ
ɪɭɤɨɜɨɞɢɬɟɥɹɎɇɋɊɨɫɫɢɢ
ɇɚɥɨɝɨɜɵɟɨɪɝɚɧɵɧɟɜɩɪɚɜɟɫɨɛɢɪɚɬɶɯɪɚɧɢɬɶɢɫɩɨɥɶɡɨɜɚɬɶ
ɢ ɪɚɫɩɪɨɫɬɪɚɧɹɬɶ ɢɧɮɨɪɦɚɰɢɸ ɨ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɟ
ɫɨɫɬɚɜɥɹɸɳɭɸ ɚɭɞɢɬɨɪɫɤɭɸ ɬɚɣɧɭ ɩ ɫɬ ɇɄ ɊɎ ɉɨɞ
ɬɚɤɨɜɨɣ ɩɨɧɢɦɚɸɬɫɹ ɥɸɛɵɟ ɫɜɟɞɟɧɢɹ ɢ ɞɨɤɭɦɟɧɬɵ ɩɨɥɭɱɟɧɧɵɟ
ɢɥɢɫɨɫɬɚɜɥɟɧɧɵɟɚɭɞɢɬɨɪɫɤɨɣɨɪɝɚɧɢɡɚɰɢɟɣɢɥɢɢɧɞɢɜɢɞɭɚɥɶɧɵɦ
ɚɭɞɢɬɨɪɨɦ ɩɪɢ ɨɤɚɡɚɧɢɢ ɭɫɥɭɝ ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯɫɬ Ɂɚɤɨɧɚ ʋ
ɎɁ
Ɉɩɪɟɞɟɥɟɧɢɟ ȼȺɋ ɨɬ ʋ ȼȺɋ ɉɟɬɟɪɛɭɪɝɫɤɢɣ ɩɪɚɜɨɜɨɣ ɩɨɪɬɚɥ
85/KWWSSSWUXQHZVWH[WSKWPO"LG ɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɋɨɝɥɚɫɧɨ ɢɡɦɟɧɟɧɢɹɦ ɜ ɫɬɚɬɶɸ ɇɄ ɊɎ ɜɜɟɞɟɧɧɵɦ
Ɏɟɞɟɪɚɥɶɧɵɦ ɡɚɤɨɧɨɦ ɨɬ ʋ ɎɁ
ɫ ɝɨɞɚ
ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɛɭɞɭɬ ɢɦɟɬɶ ɩɪɚɜɨ ɫɨɛɢɪɚɬɶ ɯɪɚɧɢɬɶ ɢ
ɢɫɩɨɥɶɡɨɜɚɬɶɫɜɟɞɟɧɢɹɩɨɥɭɱɟɧɧɵɟɨɬɚɭɞɢɬɨɪɫɤɢɯɨɪɝɚɧɢɡɚɰɢɣɢ
ɢɧɞɢɜɢɞɭɚɥɶɧɵɯɚɭɞɢɬɨɪɨɜ
ȼ ɫɜɹɡɢ ɫ ɧɟɞɨɫɬɚɬɨɱɧɨɣ ɬɟɨɪɟɬɢɱɟɫɤɨɣ ɩɪɨɪɚɛɨɬɚɧɧɨɫɬɶɸ
ɩɨɧɹɬɢɣ©ɮɨɪɦɚª©ɦɟɬɨɞªɧɚɥɨɝɨɜɨɝɨɤɨɧɬɪɨɥɹɢɫɨɨɬɜɟɬɫɬɜɟɧɧɨ
ɨɬɫɭɬɫɬɜɢɟɦ ɢɯ ɨɩɪɟɞɟɥɟɧɢɹ ɜ ɧɚɥɨɝɨɜɨɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɟ
ɜɨɡɧɢɤɚɥɨɦɧɨɠɟɫɬɜɨɧɚɥɨɝɨɜɵɯɫɩɨɪɨɜ
Ɍɚɤ ɭ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɢ ɫɭɞɨɜ ɧɟ ɛɵɥɨ ɟɞɢɧɨɝɨ ɦɧɟɧɢɹ ɜ
ɨɬɧɨɲɟɧɢɢ ɬɨɝɨ ɜ ɤɚɤɢɯ ɫɥɭɱɚɹɯ ɦɨɠɟɬ ɩɪɨɜɨɞɢɬɶɫɹ ɨɫɦɨɬɪ
ɩɨɦɟɳɟɧɢɣ ɢ ɬɟɪɪɢɬɨɪɢɣ ɢɫɩɨɥɶɡɭɟɦɵɯ ɞɥɹ ɢɡɜɥɟɱɟɧɢɹ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɞɨɯɨɞɚ ɩɪɢɛɵɥɢ ɤɚɤɢɟ ɦɟɪɨɩɪɢɹɬɢɹ ɦɨɝɭɬ
ɩɪɨɜɨɞɢɬɶɫɹ ɜ ɪɚɦɤɚɯ ɞɨɩɨɥɧɢɬɟɥɶɧɵɯ ɦɟɪɨɩɪɢɹɬɢɣ ɧɚɥɨɝɨɜɨɝɨ
ɤɨɧɬɪɨɥɹɢɬɩ
Ȼɨɥɶɲɢɧɫɬɜɨ ɫɭɞɟɛɧɵɯ ɩɨɫɬɚɧɨɜɥɟɧɢɣ ɨɫɧɨɜɵɜɚɥɨɫɶ ɧɚ ɬɨɦ
ɱɬɨ ɨɫɦɨɬɪ ɩɨɦɟɳɟɧɢɣ ɢ ɬɟɪɪɢɬɨɪɢɣ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɦɨɠɟɬ
ɛɵɬɶɩɪɨɜɟɞɟɧɬɨɥɶɤɨɜɪɚɦɤɚɯɜɵɟɡɞɧɵɯɧɚɥɨɝɨɜɵɯɩɪɨɜɟɪɨɤ
Ⱦɪɭɝɚɹ ɝɪɭɩɩɚ ɩɨɫɬɚɧɨɜɥɟɧɢɣ ɢɫɯɨɞɢɥɚ ɢɡ ɜɨɡɦɨɠɧɨɫɬɢ
ɩɪɨɜɟɞɟɧɢɹ ɨɫɦɨɬɪɚ ɧɟ ɬɨɥɶɤɨ ɜ ɯɨɞɟ ɜɵɟɡɞɧɨɣ ɧɨ ɢ ɜ ɯɨɞɟ
ɤɚɦɟɪɚɥɶɧɨɣ ɧɚɥɨɝɨɜɨɣ ɩɪɨɜɟɪɤɢ ɜ ɬɨɦ ɱɢɫɥɟ ɞɥɹ ɨɩɪɟɞɟɥɟɧɢɹ
ɫɨɨɬɜɟɬɫɬɜɢɹ ɮɚɤɬɢɱɟɫɤɢɦ ɞɚɧɧɵɦ ɫɜɟɞɟɧɢɣ ɨɬɪɚɠɟɧɧɵɯ
ɩɥɚɬɟɥɶɳɢɤɚɦɢɜɞɨɤɭɦɟɧɬɚɯɩɪɟɞɫɬɚɜɥɹɟɦɵɯɜɧɚɥɨɝɨɜɵɟɨɪɝɚɧɵ
ɉɨɫɬɚɧɨɜɥɟɧɢɹɎȺɋɁɚɩɚɞɧɨɋɢɛɢɪɫɤɨɝɨ ɨɤɪɭɝɚɨɬ ɩɨ
ɞɟɥɭ 1 Ⱥ ɨɬ ɩɨ ɞɟɥɭ 1 Ⱥ
ɎȺɋȼɨɥɝɨȼɹɬɫɤɨɝɨɨɤɪɭɝɚɨɬ1Ⱥ
ɋɭɞɵɩɪɢɷɬɨɦɫɫɵɥɚɥɢɫɶɧɚɫɬɁɚɤɨɧɚɊɎ1ɚɬɚɤɠɟ
ɧɚ ɩɨɞɩ ɩ ɫɬ ɇɄ ɊɎ ɋɨɝɥɚɫɧɨ ɷɬɢɦ ɫɬɚɬɶɹɦɧɚɥɨɝɨɜɵɟ
ɨɪɝɚɧɵ ɢɦɟɸɬ ɩɪɚɜɨ ɜ ɰɟɥɹɯ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ
ɩɪɨɢɡɜɨɞɢɬɶ ɨɫɦɨɬɪ ɨɛɫɥɟɞɨɜɚɧɢɟ ɩɪɨɢɡɜɨɞɫɬɜɟɧɧɵɯ ɫɤɥɚɞɫɤɢɯ
ɬɨɪɝɨɜɵɯ ɢ ɢɧɵɯ ɩɨɦɟɳɟɧɢɣ ɢ ɬɟɪɪɢɬɨɪɢɣ ɢɫɩɨɥɶɡɭɟɦɵɯ
ɨɪɝɚɧɢɡɚɰɢɹɦɢ ɢ ɝɪɚɠɞɚɧɚɦɢ ɞɥɹ ɢɡɜɥɟɱɟɧɢɹ ɞɨɯɨɞɚ ɥɢɛɨ
ɫɜɹɡɚɧɧɵɯɫɫɨɞɟɪɠɚɧɢɟɦɨɛɴɟɤɬɨɜɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ȼ ɩ ɉɨɫɬɚɧɨɜɥɟɧɢɢ ɉɥɟɧɭɦɚ ȼȺɋ ʋ ɭɤɚɡɚɧɨ ɫɨ
ɫɫɵɥɤɨɣ ɧɚ ɫɬɚɬɶɢ ɢ ɇɄ ɊɎ ɱɬɨ ɩɨɦɟɳɟɧɢɹ ɢ ɬɟɪɪɢɬɨɪɢɢ
©Ɉ ɜɧɟɫɟɧɢɢ ɢɡɦɟɧɟɧɢɣ ɜ ɱɚɫɬɶ ɩɟɪɜɭɸ ɇɚɥɨɝɨɜɨɝɨ ɤɨɞɟɤɫɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢª
ɎɟɞɟɪɚɥɶɧɵɣɡɚɤɨɧɊɨɫɎɟɞɟɪɚɰɢɢɨɬ1ɎɁɊɨɫɝɚɡ±±ɢɸɥɹ
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