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Файл:Современные тенденции в развитии налогового контроля. Монография
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ɩɨɪɹɞɤɨɦ ɚɧɚɥɨɝɢɱɧɵɦ ɩɨɪɹɞɤɭ ɪɚɫɱɟɬɚ ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ ɢ
ɢɦɟɸɬ ɩɪɚɜɨ ɧɚ ɩɪɨɮɟɫɫɢɨɧɚɥɶɧɵɟ ɧɚɥɨɝɨɜɵɟ ɜɵɱɟɬɵ ɧɚ ɫɭɦɦɭ
ɮɚɤɬɢɱɟɫɤɢ ɩɪɨɢɡɜɟɞɟɧɧɵɯ ɢ ɞɨɤɭɦɟɧɬɚɥɶɧɨ ɩɨɞɬɜɟɪɠɞɟɧɧɵɯ
ɪɚɫɯɨɞɨɜ ɫɬ ɇɄ ɊɎ ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬ ɩ
ɢɧɞɢɜɢɞɭɚɥɶɧɵɟ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɢ ɢɫɱɢɫɥɟɧɢɟ ɢ ɭɩɥɚɬɭ ɧɚɥɨɝɨɜ
ɩɪɨɢɡɜɨɞɹɬ ɩɨ ɞɨɯɨɞɚɦ ɩɨɥɭɱɟɧɧɵɦ ɨɬ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɬɚɤɨɣ
ɞɟɹɬɟɥɶɧɨɫɬɢɈɪɚɫɯɨɞɚɯɡɞɟɫɶɧɟɭɩɨɦɢɧɚɟɬɫɹ
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ ɩɨɧɹɬɢɟ ɞɨɯɨɞɚ ɦɨɠɟɬ ɨɛɨɡɧɚɱɚɬɶ ɤɚɤ
©ɜɚɥɨɜɨɣ ɞɨɯɨɞª ©ɜɵɪɭɱɤɭª ɬɚɤ ɢ ©ɱɢɫɬɵɣ ɞɨɯɨɞª ɗɬɨ ɩɨɧɹɬɢɟ
ɩɪɢɦɟɧɹɟɬɫɹ ɜ ɨɬɧɨɲɟɧɢɢ ɪɚɡɧɵɯ ɧɚɥɨɝɨɜ ɭɩɥɚɱɢɜɚɟɦɵɯ
ɮɢɡɢɱɟɫɤɢɦɢɥɢɰɚɦɢɱɬɨɩɪɢɜɨɞɢɬɤɤɨɧɮɥɢɤɬɧɵɦɫɢɬɭɚɰɢɹɦ
ȼ ɷɬɨɣ ɫɜɹɡɢ ɯɚɪɚɤɬɟɪɧɵɦ ɹɜɥɹɟɬɫɹ ɩɪɢɦɟɪ ɫɭɞɟɛɧɨɝɨ
ɪɚɡɛɢɪɚɬɟɥɶɫɬɜɚ ɩɨ ɞɟɥɭ ɢɧɞɢɜɢɞɭɚɥɶɧɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹ Ʌ
Ⱥɦɚɹɤɹɧɚ ɤɨɬɨɪɵɣ ɡɚ ɩɟɪɢɨɞ ɫ ɩɨ ɝɝ ɞɨɥɠɟɧ ɛɵɥ
ɭɩɥɚɬɢɬɶɚɥɢɦɟɧɬɨɜɧɚɫɭɦɦɭɛɨɥɟɟɬɵɫɪɭɛɥɟɣɬɨɝɞɚɤɚɤɟɝɨ
ɱɢɫɬɵɣɞɨɯɨɞɡɚ ɬɨɬɠɟɩɟɪɢɨɞ ɩɨɫɥɟɩɨɝɚɲɟɧɢɹɜɫɟɯ ɪɚɫɯɨɞɨɜɢ
ɭɩɥɚɬɵɧɚɥɨɝɨɜɫɨɫɬɚɜɢɥɬɵɫɪɭɛɥɟɣ
Ⱦɟɥɨ ɪɚɫɫɦɚɬɪɢɜɚɥɨɫɶ ɜ ɧɟɫɤɨɥɶɤɢɯ ɫɭɞɟɛɧɵɯ ɢɧɫɬɚɧɰɢɹɯ ȼ
ɤɨɧɟɱɧɨɦ ɫɱɟɬɟ Ʉɋ ɊɎ ɢɡɞɚɥ ɉɨɫɬɚɧɨɜɥɟɧɢɟ ɨɬ 1
ȼ ɞɚɧɧɨɦ ɉɨɫɬɚɧɨɜɥɟɧɢɢ ɛɵɥɨ ɱɟɬɤɨ ɭɤɚɡɚɧɨ ɱɬɨ ɩɪɢ
ɉ
ɨɩɪɟɞɟɥɟɧɢɢɪɚɡɦɟɪɚɚɥɢɦɟɧɬɨɜɞɨɥɠɧɵɩɪɢɧɢɦɚɬɶɫɹɜɨɜɧɢɦɚɧɢɟ
ɪɟɚɥɶɧɵɟ ɞɨɯɨɞɵ ɢɧɞɢɜɢɞɭɚɥɶɧɨɝɨ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹ ɩɨɥɭɱɚɟɦɵɟ
ɨɬɡɚɧɹɬɢɹɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɶɸɢɫɤɥɸɱɚɹɫɭɦɦɵ
ɩɨɞɥɟɠɚɳɢɟ ɭɩɥɚɬɟ ɜ ɛɸɞɠɟɬ ɜ ɜɢɞɟ ɧɚɥɨɝɨɜ ɚ ɬɚɤɠɟ ɫɭɦɦɵ
ɪɚɫɯɨɞɨɜ ɫɜɹɡɚɧɧɵɟ ɫ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɣ ɞɟɹɬɟɥɶɧɨɫɬɶɸ ɩɪɢ
ɷɬɨɦ ɩɨɥɨɠɟɧɢɹ ɧɚɥɨɝɨɜɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɧɟ ɦɨɝɭɬ ɛɵɬɶ
ɢɫɬɨɥɤɨɜɚɧɵ ɤɚɤ ɞɨɩɭɫɤɚɸɳɢɟ ɜɨ ɜɫɟɯ ɫɥɭɱɚɹɯ ɜɡɵɫɤɚɧɢɟ
ɚɥɢɦɟɧɬɨɜ ɫ ɞɨɯɨɞɚ ɜ ɬɨɦ ɟɝɨ ɪɚɡɦɟɪɟ ɤɨɬɨɪɵɣ ɭɱɢɬɵɜɚɟɬɫɹ ɩɪɢ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɢ
ȼɨɩɪɨɫɵ ɧɚɥɨɝɨɜɨɝɨ ɭɱɟɬɚ. ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɧɟɝɚɬɢɜɧɨɟ
ɜɨɡɞɟɣɫɬɜɢɟ ɧɚ ɤɚɱɟɫɬɜɨ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɬɚɤɨɝɨ ɮɚɤɬɨɪɚ ɤɚɤ
ɱɪɟɡɦɟɪɧɚɹ ɫɥɨɠɧɨɫɬɶ ɜɫɟɯ ɩɪɨɰɟɞɭɪɫɜɹɡɚɧɧɵɯ ɫ ɢɫɱɢɫɥɟɧɢɟɦ ɢ
ɋɦɩɨɞɪɨɛɧɨɄɚɲɢɧȼȺɑɭɟɜȺȼȺɛɪɚɦɨɜɆȾɉɚɧɤɨɜȼȼɍɤɚɡɫɨɱɋ
Ⱥɥɢɦɟɧɬɵ ɫ ɩɪɟɞɩɪɢɧɢɦɚɬɟɥɹ ȿɥɢɫɟɟɜɚ ɢ ɩɚɪɬɧɟɪɵ Ʉɨɧɫɚɥɬɢɧɝɨɜɨɟ ɚɝɟɧɬɫɬɜɨ
85/KWWSZZZHOLVHHYDUXGRFVSUDYRVHPDOLPHQɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɉɨ ɞɟɥɭ ɨ ɩɪɨɜɟɪɤɟ ɤɨɧɫɬɢɬɭɰɢɨɧɧɨɫɬɢ ɩɨɞɩɭɧɤɬɚ ©ɡª ɩɭɧɤɬɚ ɉɟɪɟɱɧɹ ɜɢɞɨɜ
ɡɚɪɚɛɨɬɧɨɣ ɩɥɚɬɵ ɢ ɢɧɨɝɨ ɞɨɯɨɞɚ ɢɡ ɤɨɬɨɪɵɯ ɩɪɨɢɡɜɨɞɢɬɫɹ ɭɞɟɪɠɚɧɢɟ ɚɥɢɦɟɧɬɨɜ ɧɚ
ɧɟɫɨɜɟɪɲɟɧɧɨɥɟɬɧɢɯɞɟɬɟɣɜɫɜɹɡɢɫɠɚɥɨɛɨɣɝɪɚɠɞɚɧɢɧɚɅɊȺɦɚɹɤɹɧɚɉɨɫɬɚɧɨɜɥɟɧɢɟ
ɄɨɧɫɬɢɬɭɰɢɨɧɧɨɝɨɋɭɞɚɊɨɫɎɟɞɟɪɚɰɢɢɨɬ1ɉɊɨɫɝɚɡɢɸɥɹ
Ɏɟɞɟɪɚɥɶɧɵɣɜɵɩɭɫɤʋ
ɭɩɥɚɬɨɣ ɧɚɥɨɝɨɜ ɜ ɨɫɨɛɟɧɧɨɫɬɢ ɧɚɥɨɝɨɜɨɝɨ ɭɱɟɬɚ ɱɬɨ ɹɜɥɹɟɬɫɹ
ɞɨɩɨɥɧɢɬɟɥɶɧɵɦɛɪɟɦɟɧɟɦɞɥɹɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɉɨɹɜɥɟɧɢɟ ɧɚɥɨɝɨɜɨɝɨ ɭɱɟɬɚ ɜ Ɋɨɫɫɢɢ ɩɨ ɦɧɟɧɢɸ ɪɹɞɚ
ɢɫɫɥɟɞɨɜɚɬɟɥɟɣ ɫɜɹɡɚɧɨ ɜ ɩɟɪɜɭɸ ɨɱɟɪɟɞɶ ɫ ɛɸɞɠɟɬɧɵɦ
ɞɟɮɢɰɢɬɨɦɢ ɨɝɪɚɧɢɱɟɧɧɨɫɬɶɸ ɢɫɬɨɱɧɢɤɨɜɟɝɨ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹȼ
ɪɟɡɭɥɶɬɚɬɟɜɧɨɫɢɥɢɫɶɩɨɫɬɨɹɧɧɵɟɢɡɦɟɧɟɧɢɹɜɩɨɪɹɞɨɤɢɫɱɢɫɥɟɧɢɹ
ɨɫɧɨɜɧɵɯ ɧɚɥɨɝɨɜ ɤɨɬɨɪɵɟ ɡɚɤɥɸɱɚɥɢɫɶ ɜ ɪɚɫɲɢɪɟɧɢɢ ɧɚɥɨɝɨɜɨɣ
ɛɚɡɵ ɤɨɪɪɟɤɬɢɪɨɜɤɟ ɢ ɞɨɩɨɥɧɟɧɢɢ ɦɟɬɨɞɢɤɢ ɪɚɫɱɟɬɚ ɩɨɤɚɡɚɬɟɥɟɣ
ɮɢɧɚɧɫɨɜɨɯɨɡɹɣɫɬɜɟɧɧɨɣɞɟɹɬɟɥɶɧɨɫɬɢɩɪɟɞɩɪɢɹɬɢɹ
Ɍɟɦ ɧɟ ɦɟɧɟɟ ɷɬɢ ɢɡɦɟɧɟɧɢɹ ɜɜɨɞɢɜɲɢɟɫɹ ɫ ɮɢɫɤɚɥɶɧɵɦɢ
ɰɟɥɹɦɢ ɩɪɢɜɨɞɢɥɢ ɤ ɨɛɪɚɬɧɨɦɭ ɪɟɡɭɥɶɬɚɬɭ ɍɱɟɬ ɧɚ
ɦɢɤɪɨɷɤɨɧɨɦɢɱɟɫɤɨɦ ɭɪɨɜɧɟ ɫɬɚɧɨɜɢɥɫɹ ɤɪɚɣɧɟ ɡɚɩɭɬɚɧɧɵɦ ɢ
ɧɟɨɞɧɨɡɧɚɱɧɵɦ ɉɪɢ ɷɬɨɦ ɩɨɫɤɨɥɶɤɭ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦ ɛɵɥɚ
ɩɪɟɞɨɫɬɚɜɥɟɧɚɡɧɚɱɢɬɟɥɶɧɚɹɫɜɨɛɨɞɚɩɪɢɜɵɛɨɪɟɩɪɚɜɢɥɧɚɥɨɝɨɜɨɝɨ
ɭɱɟɬɚ ɩɨɹɜɢɥɢɫɶ ɡɧɚɱɢɬɟɥɶɧɵɟ ɜɨɡɦɨɠɧɨɫɬɢ ɞɥɹ ɩɪɢɦɟɧɟɧɢɹ
ɪɚɡɥɢɱɧɵɯ ɫɯɟɦ ɭɯɨɞɚ ɨɬ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɍɫɥɨɠɧɟɧɢɟ ɠɟ
ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɜɟɞɟɬ ɜ ɫɜɨɸ ɨɱɟɪɟɞɶ ɤ ɧɟɨɩɪɚɜɞɚɧɧɨɦɭ
ɭɜɟɥɢɱɟɧɢɸ ɧɚɥɨɝɨɜɨɝɨ ɛɪɟɦɟɧɢ Ɉɱɟɜɢɞɧɨ ɱɬɨ ɞɨɤɚɡɵɜɚɧɢɟ
ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɤɚɤɢɯɥɢɛɨ ɫɯɟɦ ± ɩɪɨɰɟɫɫ
ɞɨɫɬɚɬɨɱɧɨɬɪɭɞɨɟɦɤɢɣɞɨɪɨɝɨɣɢɧɟɜɫɟɝɞɚɷɮɮɟɤɬɢɜɧɵɣ
ɋɥɟɞɭɟɬɨɬɦɟɬɢɬɶ ɨɬɫɭɬɫɬɜɢɟ ɟɞɢɧɨɨɛɪɚɡɢɹ ɩɪɢɦɟɧɟɧɢɹ ɧɨɪɦ
ɧɚɥɨɝɨɜɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɜ ɫɢɫɬɟɦɟ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ Ɍɚɤ
ɧɚɥɢɱɢɟɜɧɚɥɨɝɨɜɨɦɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɟɦɧɨɝɨɱɢɫɥɟɧɧɵɯɨɰɟɧɨɱɧɵɯ
ɧɨɪɦ ɧɚɩɪɢɦɟɪ ɨɬɫɭɬɫɬɜɢɟ ɱɟɬɤɢɯ ɤɪɢɬɟɪɢɟɜ ɪɚɡɝɪɚɧɢɱɟɧɢɹ
ɷɤɨɧɨɦɢɱɟɫɤɢ ɨɩɪɚɜɞɚɧɧɵɯ ɢ ɧɟɨɛɨɫɧɨɜɚɧɧɵɯ ɡɚɬɪɚɬ ɩɪɢɜɨɞɢɬ ɤ
ɧɟɨɩɪɟɞɟɥɟɧɧɨɫɬɢɩɨɥɧɨɦɨɱɢɣɧɚɥɨɝɨɜɵɯɨɪɝɚɧɨɜ
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ ɩɪɨɰɟɫɫ ɮɨɪɦɢɪɨɜɚɧɢɹ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɨ
ɧɚɥɨɝɚɯɢɫɛɨɪɚɯɜɊɎɧɚɱɚɥɨɤɨɬɨɪɨɦɭɛɵɥɨɩɨɥɨɠɟɧɨɧɚɪɭɛɟɠɟ
ɝɝ ɞɨ ɫɢɯ ɩɨɪ ɧɟ ɡɚɜɟɪɲɟɧ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨ ɨɫɬɚɟɬɫɹ
ɜɨɦɧɨɝɨɦɧɟɫɨɜɟɪɲɟɧɧɵɦ
Ʉɚɤ ɨɬɦɟɱɚɸɬ ȾɊ Ɏɟɞɨɪɨɜ ɢ ȼȺ ȼɨɞɨɩɶɹɧɨɜɚ ɞɨɛɢɬɶɫɹ
ɭɦɟɧɶɲɟɧɢɹ ɧɟɝɚɬɢɜɧɨɝɨ ɜɥɢɹɧɢɹ ɧɟɞɨɪɚɛɨɬɨɤ ɧɚɥɨɝɨɜɨɝɨ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɧɚ ɪɟɡɭɥɶɬɚɬɵ ɤɨɧɬɪɨɥɶɧɨɣ ɪɚɛɨɬɵ ɧɚɥɨɝɨɜɵɯ
ɨɪɝɚɧɨɜ ɝɨɪɚɡɞɨ ɥɟɝɱɟ ɧɟ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɦɢ ɦɟɬɨɞɚɦɢ ɚ ɩɭɬɟɦ
ɂɫɬɨɪɢɱɟɫɤɢɟɚɫɩɟɤɬɵɧɚɥɨɝɨɜɨɝɨɭɱɟɬɚȻɪɵɡɝɚɥɢɧȺȼȻɟɪɧɢɤȼɊȽɨɥɨɜɤɢɧȺɇ
Ⱥɤɬɭɚɥɶɧɵɟɜɨɩɪɨɫɵɷɤɨɧɨɦɢɤɢɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹɢɩɪɟɞɩɪɢɧɢɦɚɬɟɥɶɫɤɨɝɨɩɪɚɜɚ
ɇɚɥɨɝɢɢɮɢɧɚɧɫɨɜɨɟɩɪɚɜɨ
85/KWWSZZZDGKGSRUWDOFRPERRNBBFKDSWHUBB,VWRULFKHVNLHBDVSHNW\BQDORJRYRJRBXFKH
WDKWPOɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɜɧɟɫɟɧɢɹ ɜ ɇɄ ɊɎ ɩɨɥɨɠɟɧɢɣ ɩɪɟɩɹɬɫɬɜɭɸɳɢɯ ɭɤɥɨɧɟɧɢɸ ɨɬ
ɭɩɥɚɬɵɧɚɥɨɝɨɜɢɫɛɨɪɨɜ
Ɉɞɧɨɣ ɢɡ ɫɟɪɶɟɡɧɵɯ ɩɪɨɛɥɟɦ ɹɜɥɹɟɬɫɹ ɱɟɬɤɨɟ ɪɚɡɝɪɚɧɢɱɟɧɢɟ
ɡɚɤɨɧɧɨɣɢɧɟɡɚɤɨɧɧɨɣɧɚɥɨɝɨɜɨɣɦɢɧɢɦɢɡɚɰɢɢ
Ʉɪɢɬɟɪɢɢɡɚɤɨɧɧɨɣɢɧɟɡɚɤɨɧɧɨɣɧɚɥɨɝɨɜɨɣɦɢɧɢɦɢɡɚɰɢɢ
ɜɧɚɥɨɝɨɜɨɦɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɟ
ȼɡɚɩɚɞɧɵɯɫɬɪɚɧɚɯɜɤɚɱɟɫɬɜɟɨɫɨɛɟɧɧɨɫɬɟɣɧɚɥɨɝɨɜɨɝɨɩɪɚɜɚ
ɫɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɩɪɟɠɞɟ ɜɫɟɝɨ ɫɭɳɟɫɬɜɟɧɧɵɟ ɢɡɴɹɬɢɹ ɢɡ
ɝɪɚɠɞɚɧɫɤɢɯɩɪɚɜɢɫɜɨɛɨɞɡɚɤɪɟɩɥɟɧɧɵɯɜɄɨɧɫɬɢɬɭɰɢɢȾɟɣɫɬɜɢɹ
ɤɨɬɨɪɵɟ ɜ ɞɪɭɝɢɯ ɫɥɭɱɚɹɯ ɤɥɚɫɫɢɮɢɰɢɪɭɸɬɫɹ ɤɚɤ ɜɦɟɲɚɬɟɥɶɫɬɜɨ ɜ
ɱɚɫɬɧɭɸ ɠɢɡɧɶ ɜ ɧɚɥɨɝɨɜɨɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɟ ɫɱɢɬɚɸɬɫɹ ɧɨɪɦɨɣ
ɇɚɩɪɢɦɟɪ ɜ ɪɹɞɟ ɫɬɪɚɧ ɩɪɢ ɡɚɩɨɥɧɟɧɢɢ ɧɚɥɨɝɨɜɨɣ ɞɟɤɥɚɪɚɰɢɢ
ɩɨɦɢɦɨɫɜɟɞɟɧɢɣ ɨɩɨɥɭɱɟɧɧɵɯ ɞɨɯɨɞɚɯɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɨɛɹɡɚɧ
ɫɨɨɛɳɚɬɶ ɞɚɧɧɵɟ ɨ ɫɨɫɬɨɹɧɢɢ ɡɞɨɪɨɜɶɹ ɞɜɢɠɢɦɨɦ ɢ ɧɟɞɜɢɠɢɦɨɦ
ɢɦɭɳɟɫɬɜɟ ɧɚɥɢɱɢɢ ɫɛɟɪɟɠɟɧɢɣ ɞɪɚɝɨɰɟɧɧɨɫɬɟɣ ɩɟɪɟɱɢɫɥɟɧɢɢ
ɫɪɟɞɫɬɜɜɮɨɧɞɵɩɨɥɢɬɢɱɟɫɤɢɯɨɪɝɚɧɢɡɚɰɢɣɢɞɪ
ɉɪɢ ɷɬɨɦ ɧɟɫɦɨɬɪɹ ɧɚ ɲɢɪɨɤɢɟ ɩɪɚɜɚ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɜ
ɡɚɩɚɞɧɵɯɫɬɪɚɧɚɯɪɚɡɜɢɬɵɬɪɚɞɢɰɢɢɢɫɩɨɥɧɟɧɢɹɡɚɤɨɧɚɢɧɚɥɨɝɨɜɨɟ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨ ɜ ɩɟɪɜɭɸ ɨɱɟɪɟɞɶ ɭɱɢɬɵɜɚɟɬ ɢɧɬɟɪɟɫɵ
ɩɥɚɬɟɥɶɳɢɤɨɜ ɚ ɷɬɨ ɜ ɨɫɧɨɜɧɨɦ ɝɪɚɠɞɚɧɟ ɫɥɟɞɨɜɚɬɟɥɶɧɨ ±
ɷɤɨɧɨɦɢɤɢ ɜ ɰɟɥɨɦ ȼ Ɋɨɫɫɢɢ ɬɚɤɢɯ ɬɪɚɞɢɰɢɣ ɧɟɬ ɧɚɥɨɝɨɜɨɟ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨ ɨɪɢɟɧɬɢɪɨɜɚɧɨ ɩɪɟɢɦɭɳɟɫɬɜɟɧɧɨ ɧɚ ɭɞɨɛɫɬɜɨ ɫ
ɬɨɱɤɢ ɡɪɟɧɢɹ ɨɪɝɚɧɢɡɚɰɢɢ ɫɛɨɪɚ ɧɚɥɨɝɨɜ ɉɨɷɬɨɦɭ ɧɚɥɨɝɨɜɵɣ
ɤɨɧɬɪɨɥɶ ɭ ɧɚɫ ɜɨ ɝɥɚɜɭ ɭɝɥɚ ɫɬɚɜɢɬ ɛɨɪɶɛɭ ɫ ɧɚɥɨɝɨɜɵɦɢ
ɩɪɚɜɨɧɚɪɭɲɟɧɢɹɦɢ ɢ ɭɤɥɨɧɟɧɢɟɦ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɚ ɧɟ
ɫɨɨɛɪɚɠɟɧɢɹɷɤɨɧɨɦɢɱɟɫɤɨɣɰɟɥɟɫɨɨɛɪɚɡɧɨɫɬɢ
ȼ ɬɨ ɠɟ ɜɪɟɦɹ ɜ Ɋɨɫɫɢɢ ɮɚɤɬɢɱɟɫɤɢ ɨɬɫɭɬɫɬɜɭɟɬ
ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɢ ɢɯ ɞɨɥɠɧɨɫɬɧɵɯ ɥɢɰ ɡɚ
ɧɚɥɨɝɨɜɵɟ ɩɪɚɜɨɧɚɪɭɲɟɧɢɹ ɨɝɪɚɧɢɱɟɧɵ ɩɪɚɜɚ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ȼ ɡɚɪɭɛɟɠɧɨɦ ɧɚɥɨɝɨɜɨɦ ɩɪɚɜɟ ɫɭɳɟɫɬɜɭɟɬ ɦɧɨɠɟɫɬɜɨ
ɢɧɫɬɪɭɦɟɧɬɨɜ ɩɨɡɜɨɥɹɸɳɢɯ ɩɪɚɜɨɩɪɢɦɟɧɢɬɟɥɶɧɵɦ ɨɪɝɚɧɚɦ
ɨɫɭɳɟɫɬɜɥɹɬɶ ɩɟɪɟɤɜɚɥɢɮɢɤɚɰɢɸ ɮɨɪɦɵ ɷɤɨɧɨɦɢɱɟɫɤɢɯ
Ɏɟɞɨɪɨɜ ȾɊ ȼɨɞɨɩɶɹɧɨɜɚ ȼȺ ɇɚɥɨɝɨɜɵɟ ɩɪɨɜɟɪɤɢ ɧɚ ɫɨɜɪɟɦɟɧɧɨɦ ɷɬɚɩɟ ɪɚɡɜɢɬɢɹ
ɫɢɫɬɟɦɵ ɧɚɥɨɝɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɜ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɧɚ ɩɪɢɦɟɪɟ ɆɂɎɇɋ Ɋɨɫɫɢɢ ɩɨ
ɤɪɭɩɧɟɣɲɢɦ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦ ɩɨ ɉɪɢɦɨɪɫɤɨɦɭ ɤɪɚɸ ɋɨɜɪɟɦɟɧɧɵɟ ɧɚɭɱɧɵɟ
ɢɫɫɥɟɞɨɜɚɧɢɹ ɢ ɢɧɧɨɜɚɰɢɢ ʋ ɑ >ɗɥɟɤɬɪɨɧɧɵɣ ɪɟɫɭɪɫ@ 85/
KWWSZHEVQDXNDUXLVVXHVɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɨɬɧɨɲɟɧɢɣɜɫɨɨɬɜɟɬɫɬɜɢɢɫɢɯɫɭɳɧɨɫɬɶɸɌɚɤɦɢɪɨɜɨɣɫɭɞɟɛɧɨɣ
ɩɪɚɤɬɢɤɨɣ ɛɵɥ ɜɵɪɚɛɨɬɚɧ ɪɹɞ ɫɭɞɟɛɧɵɯ ɞɨɤɬɪɢɧ ɩɨɫɪɟɞɫɬɜɨɦ
ɤɨɬɨɪɵɯ ɦɨɠɧɨ ɨɩɪɟɞɟɥɢɬɶ ɹɜɥɹɟɬɫɹ ɥɢ ɩɨɜɟɞɟɧɢɟ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɩɪɚɜɨɦɟɪɧɵɦ ɢ ɨɫɭɳɟɫɬɜɢɬɶ
ɩɟɪɟɤɜɚɥɢɮɢɤɚɰɢɸ ɫɨɜɟɪɲɟɧɧɵɯ ɫɞɟɥɨɤ ɫ ɬɨɱɤɢ ɡɪɟɧɢɹ ɢɯ
ɧɚɥɨɝɨɜɵɯɩɨɫɥɟɞɫɬɜɢɣ ± ©ɫɭɳɟɫɬɜɨ ɧɚɞ ɮɨɪɦɨɣª©ɞɟɥɨɜɚɹ ɰɟɥɶª
ɢ©ɫɞɟɥɤɚɩɨɲɚɝɚɦª
Ɍɚɤ ɤɨɧɰɟɩɰɢɹ ɥɟɠɚɳɚɹ ɜ ɨɫɧɨɜɟ ɞɨɤɬɪɢɧɵ ©ɫɭɳɟɫɬɜɨ ɧɚɞ
ɮɨɪɦɨɣª ɫɨɫɬɨɢɬ ɜ ɬɨɦ ɱɬɨ ɸɪɢɞɢɱɟɫɤɢɟ ɩɨɫɥɟɞɫɬɜɢɹ
ɜɵɬɟɤɚɸɳɢɟ ɢɡ ɫɞɟɥɤɢ ɨɩɪɟɞɟɥɹɸɬɫɹ ɜ ɛɨɥɶɲɟɣ ɫɬɟɩɟɧɢ ɟɟ
ɫɭɳɟɫɬɜɨɦɧɟɠɟɥɢɮɨɪɦɨɣɂɧɵɦɢɫɥɨɜɚɦɢɟɫɥɢɮɨɪɦɚɫɞɟɥɤɢɧɟ
ɫɨɨɬɜɟɬɫɬɜɭɟɬ ɨɬɧɨɲɟɧɢɹɦ ɤɨɬɨɪɵɟ ɮɚɤɬɢɱɟɫɤɢ ɪɟɚɥɢɡɭɸɬɫɹ
ɦɟɠɞɭ ɫɬɨɪɨɧɚɦɢ ɩɨ ɫɞɟɥɤɟ ɜɨɡɧɢɤɚɸɬ ɧɚɥɨɝɨɜɵɟ ɩɨɫɥɟɞɫɬɜɢɹ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɟ ɫɞɟɥɤɟ ɢɥɢ ɪɟɚɥɶɧɨ ɜɨɡɧɢɤɲɢɦ ɨɬɧɨɲɟɧɢɹɦ
ɤɨɬɨɪɵɟɫɬɨɪɨɧɵɦɨɝɥɢɢɧɟɩɪɟɞɩɨɥɚɝɚɬɶ
ȼ ɪɹɞɟ ɡɚɩɚɞɧɵɯ ɫɬɪɚɧ ɞɟɣɫɬɜɭɟɬ ɩɪɢɧɰɢɩ ɡɚɩɪɟɬɚ ɧɚ
©ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɟ ɩɪɚɜɨɦª ɨɫɭɳɟɫɬɜɥɟɧɢɟ ɦɟɪ ɩɨ ɦɢɧɢɦɢɡɚɰɢɢ
ɧɚɥɨɝɨɜɛɟɡ ɭɱɟɬɚɷɤɨɧɨɦɢɱɟɫɤɨɣɰɟɥɟɫɨɨɛɪɚɡɧɨɫɬɢɯɨɡɹɣɫɬɜɟɧɧɵɯ
ɨɩɟɪɚɰɢɣ ɉɨ ɫɭɬɢ ɷɬɨɬ ɩɪɢɧɰɢɩ ɦɨɠɧɨ ɫɜɟɫɬɢ ɤ ɨɞɧɨɣ ɢɡ
ɭɤɚɡɚɧɧɵɯ ɞɨɤɬɪɢɧ ȿɝɨ ɞɟɣɫɬɜɢɟ ɩɪɢɜɨɞɢɬ ɤ ɫɭɳɟɫɬɜɟɧɧɨɦɭ
ɭɫɥɨɠɧɟɧɢɸɧɚɥɨɝɨɜɨɣɨɩɬɢɦɢɡɚɰɢɢ
ȼȽɟɪɦɚɧɢɢɜɫɬ$EJDEHQRUGQXQJ©ɉɨɥɨɠɟɧɢɟɨɧɚɥɨɝɚɯɢ
ɫɛɨɪɚɯª ɝ ɫɨɞɟɪɠɢɬɫɹ ɭɫɥɨɜɢɹ ɩɨɡɜɨɥɹɸɳɢɟ ɩɪɢɡɧɚɜɚɬɶɬɟ
ɢɥɢɢɧɵɟɫɞɟɥɤɢɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɧɟɞɟɣɫɬɜɢɬɟɥɶɧɵɦɢɞɥɹɰɟɥɟɣ
ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ɇɟɞɟɣɫɬɜɢɬɟɥɶɧɵɦɢ ɩɪɢɡɧɚɸɬɫɹ ɬɚɤɢɟ ɫɞɟɥɤɢ
ɤɨɬɨɪɵɟ ɧɟ ɨɬɜɟɱɚɸɬ ɤɪɢɬɟɪɢɸ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɰɟɥɟɫɨɨɛɪɚɡɧɨɫɬɢ
ɬɨɟɫɬɶɧɟɢɦɟɸɬɞɪɭɝɢɯɰɟɥɟɣɤɪɨɦɟɭɯɨɞɚɨɬɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
x ɧɚɥɢɱɢɟ ɞɨɤɚɡɚɧɧɨɝɨ ɧɚɦɟɪɟɧɢɹ ɦɢɧɢɦɢɡɢɪɨɜɚɬɶ
ɧɚɥɨɝɨɜɨɟɛɪɟɦɹ
x ɧɟɫɨɨɬɜɟɬɫɬɜɢɟ ɩɪɚɜɨɜɨɣ ɫɭɳɧɨɫɬɢ ɨɪɝɚɧɢɡɚɰɢɢ
ɨɩɟɪɚɰɢɢɟɟɷɤɨɧɨɦɢɱɟɫɤɨɣɰɟɥɢ
x ɨɬɫɭɬɫɬɜɢɟɢɧɵɯɷɤɨɧɨɦɢɱɟɫɤɢɯɰɟɥɟɣɢɥɢɢɧɵɯɡɚɤɨɧɧɵɯ
ɰɟɥɟɣɤɨɬɨɪɵɟɨɩɪɚɜɞɵɜɚɥɢɛɵɩɪɚɜɨɜɭɸɨɪɝɚɧɢɡɚɰɢɸɫɞɟɥɤɢ
ȿɫɥɢ ɨɩɟɪɚɰɢɢ ɫɨɜɟɪɲɟɧɵ ɫ ɰɟɥɶɸ ɫɨɤɪɚɳɟɧɢɹ ɧɚɥɨɝɨɜɨɝɨ
ɛɪɟɦɟɧɢ ɧɨ ɨɧɢ ɧɟ ɩɨɞɩɚɞɚɸɬ ɩɨɞ ɷɬɢ ɭɫɥɨɜɢɹ ɨɧɢ ɧɟ ɦɨɝɭɬ
Ȼɪɵɡɝɚɥɢɧ ȼȼ ɇɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɶ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɧɨɜɚɹ ɩɨɡɢɰɢɹ ȼȺɋ ɊɎ
ɇɚɥɨɝɨɜɵɣɭɱɟɬɞɥɹ ɛɭɯɝɚɥɬɟɪɚ ʋ85/ KWWSVZZZODZPL[UXEX[ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
ɫɱɢɬɚɬɶɫɹɡɥɨɭɩɨɬɪɟɛɥɟɧɢɟɦɧɚɥɨɝɨɜɵɦɢɩɪɚɜɢɥɚɦɢ ɚɨɬɧɨɫɹɬɫɹɤ
ɥɟɝɚɥɶɧɨɣɨɩɬɢɦɢɡɚɰɢɢɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
Ɋɟɚɥɢɡɚɰɢɹ ɞɨɤɬɪɢɧɵ ©ɞɟɥɨɜɨɣ ɰɟɥɢª ɜ ɧɟɤɨɬɨɪɨɣ ɫɬɟɩɟɧɢ
ɩɪɚɤɬɢɤɨɜɚɥɚɫɶ ɜ Ɋɨɫɫɢɢ ɟɳɟ ɜ ɟ ɝɝ Ɍɚɤ ɩɨɫɬɚɧɨɜɥɟɧɢɟɦ
ɩɪɟɡɢɞɢɭɦɚ ȼȺɋ ɊɎ ɨɬ ʋ
ɞɨɝɨɜɨɪ ɡɚɣɦɚ ɛɵɥ
ɩɟɪɟɤɜɚɥɢɮɢɰɢɪɨɜɚɧɜ ɞɨɝɨɜɨɪ ɤɭɩɥɢɩɪɨɞɚɠɢɩɨɫɤɨɥɶɤɭ ɞɟɥɨɜɚɹ
ɰɟɥɶɭ ɩɪɟɞɩɪɢɹɬɢɣ ɛɵɥɚ ɧɟ ɩɨɥɭɱɟɧɢɟɢ ɩɪɟɞɨɫɬɚɜɥɟɧɢɟ ɡɚɣɦɚ ɚ
ɩɪɢɨɛɪɟɬɟɧɢɟɩɪɨɞɭɤɰɢɢɫɩɪɟɞɜɚɪɢɬɟɥɶɧɨɣɨɩɥɚɬɨɣ
ȼɫɟɪɟɞɢɧɟ ɯ ɝɝ ɫɪɟɞɢɪɨɫɫɢɣɫɤɢɯ ɭɱɟɧɵɯ ɢɩɪɚɤɬɢɤɨɜ
ɲɢɪɨɤɨ ɨɛɫɭɠɞɚɥɢɫɶ ɩɨɧɹɬɢɹ ©ɞɨɛɪɨɫɨɜɟɫɬɧɵɣª
©ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɵɣª ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ ɗɬɢ ɩɨɧɹɬɢɹ ɜ
ɪɨɫɫɢɣɫɤɨɣ ɫɭɞɟɛɧɨɣ ɩɪɚɤɬɢɤɟ ɢɫɩɨɥɶɡɨɜɚɥɢɫɶ ɫ ɰɟɥɶɸ
ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɹ ɧɚɦɟɪɟɧɧɨɦɭ ɢɫɤɚɠɟɧɢɸ ɩɪɚɜɨɜɨɣ ɮɨɪɦɵ ɩɨɞ
ɜɢɞɨɦ ɨɩɬɢɦɢɡɚɰɢɢ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ ȼ Ɉɩɪɟɞɟɥɟɧɢɢ
ɄɨɧɫɬɢɬɭɰɢɨɧɧɨɝɨɋɭɞɚɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢɞɚɥɟɟ±ɄɋɊɎɨɬ
1Ɉɨɬɦɟɱɚɥɨɫɶ ɱɬɨɩɪɢɧɭɞɢɬɟɥɶɧɨɟɜɡɵɫɤɚɧɢɟ ɜ
ɭɫɬɚɧɨɜɥɟɧɧɨɦ ɡɚɤɨɧɨɦ ɩɨɪɹɞɤɟ ɫ ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɵɯ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɧɚɥɨɝɨɜ ɧɟ ɩɨɫɬɭɩɢɜɲɢɯ ɜ ɛɸɞɠɟɬ ɧɟ
ɧɚɪɭɲɚɟɬɤɨɧɫɬɢɬɭɰɢɨɧɧɵɟɝɚɪɚɧɬɢɢɩɪɚɜɚɱɚɫɬɧɨɣɫɨɛɫɬɜɟɧɧɨɫɬɢ
ɉɪɚɜɨɜɵɟ ɩɨɡɢɰɢɢ Ʉɋ ɊɎ ɛɵɥɢ ɨɫɧɨɜɚɧɵ ɧɚ ɬɨɦ ɱɬɨ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɧɚɦɟɪɟɧɧɨɢɭɦɵɲɥɟɧɧɨɨɫɭɳɟɫɬɜɥɹɥɞɟɣɫɬɜɢɹ
ɤɨɬɨɪɵɟɩɪɢɮɨɪɦɚɥɶɧɨɦɫɨɛɥɸɞɟɧɢɢɧɚɥɨɝɨɜɨɝɨɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ
ɩɪɢɜɨɞɢɥɢɤ ɮɚɤɬɢɱɟɫɤɨɦɭɧɟɢɫɩɨɥɧɟɧɢɸ ɧɚɥɨɝɨɜɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ
ɩɟɪɟɞɛɸɞɠɟɬɨɦ
Ɏɇɋ Ɋɨɫɫɢɢ ɪɚɡɪɚɛɨɬɚɥɚ ɫɨɛɫɬɜɟɧɧɵɟ ɤɪɢɬɟɪɢɢ ɩɨ ɤɨɬɨɪɵɦ
ɫɨɬɪɭɞɧɢɤɢ ɧɚɥɨɝɨɜɵɯ ɨɪɝɚɧɨɜ ɦɨɝɭɬ ɨɛɜɢɧɢɬɶ ɮɢɪɦɭ ɜ
ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢ ɉɪɢɡɧɚɧɢɟ ɮɢɪɦɵ ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɣ ɦɨɝɥɨ
ɨɛɟɪɧɭɬɶɫɹ ɞɥɹ ɧɟɟ ɥɢɲɟɧɢɟɦ ɦɧɨɝɢɯ ɩɪɚɜ ɢ ɝɚɪɚɧɬɢɣ
ɡɚɤɪɟɩɥɟɧɧɵɯɜɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɟ
©ɈɉɨɫɬɚɧɨɜɥɟɧɢɹɯɉɪɟɡɢɞɢɭɦɚȼɵɫɲɟɝɨȺɪɛɢɬɪɚɠɧɨɝɨɋɭɞɚɊɨɫɫɢɣɫɤɨɣɎɟɞɟɪɚɰɢɢª
ɜɦɟɫɬɟɫɉɨɫɬɚɧɨɜɥɟɧɢɹɦɢɉɪɟɡɢɞɢɭɦɚȼȺɋɊɎɨɬ1ɨɬ1
ɉɢɫɶɦɨȽɨɫɧɚɥɨɝɫɥɭɠɛɵɊɎɨɬ1ȼɄȾɨɤɭɦɟɧɬɨɩɭɛɥɢɤɨɜɚɧ
ɧɟɛɵɥ
KWWSZZZFRQVXOWDQWUXFRQVFJLRQOLQHFJL"UHT GRFEDVH /$:Q IOG GVW
UQG
©ɉɨ ɯɨɞɚɬɚɣɫɬɜɭ Ɇɢɧɢɫɬɟɪɫɬɜɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɩɨ ɧɚɥɨɝɚɦ ɢ ɫɛɨɪɚɦ ɨ
ɪɚɡɴɹɫɧɟɧɢɢ ɉɨɫɬɚɧɨɜɥɟɧɢɹ Ʉɨɧɫɬɢɬɭɰɢɨɧɧɨɝɨ ɋɭɞɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬ
ɨɤɬɹɛɪɹ ɝɨɞɚ ɩɨ ɞɟɥɭ ɨ ɩɪɨɜɟɪɤɟ ɤɨɧɫɬɢɬɭɰɢɨɧɧɨɫɬɢ ɩɭɧɤɬɚ ɫɬɚɬɶɢ Ɂɚɤɨɧɚ
Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ©Ɉɛ ɨɫɧɨɜɚɯ ɧɚɥɨɝɨɜɨɣ ɫɢɫɬɟɦɵ ɜ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢª
Ɉɩɪɟɞɟɥɟɧɢɟ Ʉɨɧɫɬɢɬɭɰɢɨɧɧɨɝɨ ɋɭɞɚ ɊɎ ɨɬ 1 ɈɊɨɫ ɝɚɡ ±
ɚɜɝɭɫɬɚ1
ɇɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɫɬɚɥɢ ɢɫɩɨɥɶɡɨɜɚɬɶ ɤɨɧɰɟɩɰɢɸ
ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɝɨ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɞɥɹ ɛɨɪɶɛɵ ɫ ɧɚɥɨɝɨɜɵɦɢ
ɩɪɚɜɨɧɚɪɭɲɟɧɢɹɦɢ ɜ ɬɨɦ ɱɢɫɥɟ ɫ ɮɢɪɦɚɦɢɨɞɧɨɞɧɟɜɤɚɦɢ ȼ
ɞɚɧɧɨɣ ɤɨɧɰɟɩɰɢɢ ɛɵɥɨ ɦɧɨɝɨ ɧɟɞɨɫɬɚɬɤɨɜ ɇɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ
ɡɚɱɚɫɬɭɸɭɩɪɨɳɟɧɧɨɬɨɥɤɨɜɚɥɢɩɨɧɹɬɢɟɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢɋɚɦɨ
ɩɨ ɫɟɛɟ ɩɨɧɹɬɢɟ ©ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɶª ɷɬɨ ɨɰɟɧɨɱɧɚɹ ɫɤɨɪɟɟ
ɦɨɪɚɥɶɧɚɹ ɤɚɬɟɝɨɪɢɹ ɱɟɦ ɸɪɢɞɢɱɟɫɤɚɹ ȼ ɞɨɤɭɦɟɧɬɚɯ Ʉɋ ɊɎ ɧɟ
ɛɵɥɨ ɱɟɬɤɢɯ ɤɪɢɬɟɪɢɟɜ ɝɞɟ ɧɚɱɢɧɚɟɬɫɹ ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɵɣ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢɡɚɤɚɧɱɢɜɚɟɬɫɹɞɨɛɪɨɫɨɜɟɫɬɧɵɣ
Ʉɚɤ ɨɬɦɟɱɚɸɬ Ɇɋ Ɇɭɯɢɧ ɢ ȺɊ ɇɚɡɚɪɨɜ ɨɬɱɚɫɬɢ ɢɦɟɧɧɨ
ɩɨɞɨɛɧɚɹ ɧɟɞɨɫɤɚɡɚɧɧɨɫɬɶ ɢ ɩɪɨɜɨɰɢɪɨɜɚɥɚ ɧɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɧɚ
ɭɩɪɨɳɟɧɧɨɟ ɬɨɥɤɨɜɚɧɢɟ ɩɨɧɹɬɢɹ ©ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɶª ɤɨɬɨɪɨɟ
ɫɜɨɞɢɥɨɫɶ ɤ ɧɟɯɢɬɪɨɣ ɮɨɪɦɭɥɟ ©ɩɪɨɛɥɟɦɵ ȼɚɲɟɝɨ ɩɨɫɬɚɜɳɢɤɚ
ȼɚɲɢɩɪɨɛɥɟɦɵª
Ʉɪɨɦɟ ɬɨɝɨ ɞɚɧɧɨɟ ɩɨɧɹɬɢɟ ɨɬɧɨɫɹɬɫɹ ɤ ɧɚɦɟɪɟɧɢɹɦ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɚ ɩɪɢ ɪɚɡɝɪɚɧɢɱɟɧɢɢ ɡɚɤɨɧɧɨɣ ɢ ɧɟɡɚɤɨɧɧɨɣ
ɞɟɹɬɟɥɶɧɨɫɬɢɩɨɭɦɟɧɶɲɟɧɢɸɧɚɥɨɝɨɜɢɦɟɟɬɡɧɚɱɟɧɢɟɧɚɥɢɱɢɟɢɥɢ
ɨɬɫɭɬɫɬɜɢɟɩɪɨɬɢɜɨɩɪɚɜɧɨɫɬɢɜɟɝɨɞɟɣɫɬɜɢɹɯ
ɉɨ ɦɧɟɧɢɸ ȼȽ ɉɚɧɫɤɨɝɨ ɜɜɟɞɟɧɢɟ ɭɤɚɡɚɧɧɨɝɨ ɩɨɧɹɬɢɹ ɜ
ɩɪɚɜɨɩɪɢɦɟɧɢɬɟɥɶɧɭɸ ɩɪɚɤɬɢɤɭ ɩɨɜɥɟɤɥɨ ɡɚ ɫɨɛɨɣ ɫɟɪɶɟɡɧɵɟ
ɧɟɝɚɬɢɜɧɵɟ ɩɨɫɥɟɞɫɬɜɢɹ ȼɨɩɟɪɜɵɯ ɜɫɥɟɞɫɬɜɢɟ ɜɨɡɦɨɠɧɨɫɬɢ
ɩɪɨɢɡɜɨɥɶɧɨɝɨ ɩɪɢɦɟɧɟɧɢɹ ɇɄ ɊɎ ɤɨɧɬɪɨɥɢɪɭɸɳɢɦɢ ɨɪɝɚɧɚɦɢ ɢ
ɚɪɛɢɬɪɚɠɧɵɦɢ ɫɭɞɚɦɢ ȼɨɜɬɨɪɵɯ ɢɡɡɚ ɨɩɚɫɧɨɫɬɢ ɪɚɡɪɭɲɟɧɢɹ
ɟɞɢɧɨɝɨɩɪɚɜɨɜɨɝɨɩɪɨɫɬɪɚɧɫɬɜɚɊɨɫɫɢɢ
ɋ ɩɪɢɧɹɬɢɟɦ ɉɨɫɬɚɧɨɜɥɟɧɢɹ ɉɥɟɧɭɦɚ ȼɵɫɲɟɝɨ
Ⱥɪɛɢɬɪɚɠɧɨɝɨ ɋɭɞɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɞɚɥɟɟ ȼȺɋ ɊɎ ɨɬ
1 ɞɚɥɟɟ ± ɉɨɫɬɚɧɨɜɥɟɧɢɟ ʋ
ɧɚɪɹɞɭ ɫ
ɦɨɪɚɥɶɧɨɷɬɢɱɟɫɤɢɦ ɩɨɧɹɬɢɟɦ ©ɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɶª ɜ ɧɚɥɨɝɨɜɵɯ
ɩɪɚɜɨɨɬɧɨɲɟɧɢɹɯ ɫɬɚɥɨ ɭɩɨɬɪɟɛɥɹɬɶɫɹ ɩɨɧɹɬɢɟ ©ɧɚɥɨɝɨɜɚɹ
ɜɵɝɨɞɚª ȼɩɟɪɜɵɟ ɧɚ ɭɪɨɜɧɟ ɫɭɞɟɛɧɨɣ ɞɨɤɬɪɢɧɵ ɛɵɥɢ ɞɟɬɚɥɶɧɨ
ɭɫɬɚɧɨɜɥɟɧɵ ɤɪɢɬɟɪɢɢ ɡɚɤɨɧɧɨɣ ɢ ɧɟɡɚɤɨɧɧɨɣ ɧɚɥɨɝɨɜɨɣ
ɨɩɬɢɦɢɡɚɰɢɢ
Ɇɭɯɢɧ Ɇɋ ɇɚɡɚɪɨɜ ȺɊ ȼȺɋ ɊɎ ɨ ɤɪɢɬɟɪɢɹɯ ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚȻɭɯɊɍ85/KWWSVEXKUXɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɉɚɧɫɤɨɜ ȼȽ ȿɳɟ ɪɚɡ ɨ ɩɪɚɜɨɜɨɦ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɢ ɢɫɩɨɥɶɡɨɜɚɧɢɸ ©ɫɟɪɵɯª ɫɯɟɦ
ɧɚɥɨɝɨɜɨɝɨɩɥɚɧɢɪɨɜɚɧɢɹɊɨɫɫɢɣɫɤɢɣɷɤɨɧɨɦɢɱɟɫɤɢɣɠɭɪɧɚɥʋɋ
©Ɉɛ ɨɰɟɧɤɟ ɚɪɛɢɬɪɚɠɧɵɦɢ ɫɭɞɚɦɢ ɨɛɨɫɧɨɜɚɧɧɨɫɬɢ ɩɨɥɭɱɟɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ
ɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵª ɉɨɫɬɚɧɨɜɥɟɧɢɟ ɉɥɟɧɭɦɚ ȼȺɋ ɊɎ ɨɬ 1ȼɟɫɬɧɢɤȼȺɋ
ɊɎ1
ɋɥɟɞɭɟɬɫɨɝɥɚɫɢɬɶɫɹɫɦɧɟɧɢɟɦɆɋɆɭɯɢɧɚɢȺɊɇɚɡɚɪɨɜɚ
ɱɬɨ ɝɨɪɚɡɞɨ ɭɦɟɫɬɧɟɟ ɝɨɜɨɪɢɬɶ ɨɛ ɨɛɨɫɧɨɜɚɧɧɨɫɬɢ
ɧɟɨɛɨɫɧɨɜɚɧɧɨɫɬɢ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɜ ɤɨɧɤɪɟɬɧɨɣ ɫɢɬɭɚɰɢɢ
ɧɟɠɟɥɢ ɨɩɪɟɞɟɥɹɬɶ ɞɥɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɫɬɚɬɭɫ ɛɨɥɶɲɟ
ɩɨɯɨɠɢɣɧɚɹɪɥɵɤ
ɉɨɞ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɨɣ ɩɨɧɢɦɚɟɬɫɹ ɩɨ ɫɭɬɢ ɷɤɨɧɨɦɢɹ ɧɚ
ɧɚɥɨɝɚɯɭɦɟɧɶɲɟɧɢɟ ɪɚɡɦɟɪɚ ɧɚɥɨɝɨɜɨɣɨɛɹɡɚɧɧɨɫɬɢ ɭɦɟɧɶɲɟɧɢɟ
ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɩɨɥɭɱɟɧɢɟ ɧɚɥɨɝɨɜɨɝɨ ɜɵɱɟɬɚ ɧɚɥɨɝɨɜɨɣ ɥɶɝɨɬɵ
ɩɪɢɦɟɧɟɧɢɟ ɛɨɥɟɟ ɧɢɡɤɨɣ ɧɚɥɨɝɨɜɨɣ ɫɬɚɜɤɢ ɚ ɬɚɤɠɟ ɩɨɥɭɱɟɧɢɟ
ɩɪɚɜɚ ɧɚ ɜɨɡɜɪɚɬ ɡɚɱɟɬ ɢɥɢ ɜɨɡɦɟɳɟɧɢɟ ɧɚɥɨɝɚ ɢɡ ɛɸɞɠɟɬɚ
ɇɚɢɛɨɥɟɟ ɪɚɫɩɪɨɫɬɪɚɧɟɧɧɵɟ ɜɢɞɵ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ±ɜɵɱɟɬɵ ɩɨ
ɧɚɥɨɝɭ ɧɚ ɞɨɛɚɜɥɟɧɧɭɸ ɫɬɨɢɦɨɫɬɶ ɇȾɋ ɚ ɬɚɤɠɟ ɩɨ ɧɚɥɨɝɭ ɧɚ
ɩɪɢɛɵɥɶɨɪɝɚɧɢɡɚɰɢɣ
ɏɚɪɚɤɬɟɪ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɜɨ ɦɧɨɝɨɦ ɨɩɪɟɞɟɥɹɟɬɫɹ
ɞɟɣɫɬɜɢɹɦɢɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɩɨ ɨɩɬɢɦɢɡɚɰɢɢɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɇɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɢɦɨɝɭɬɭɦɟɧɶɲɚɬɶɧɚɥɨɝɨɜɵɟɨɛɹɡɚɬɟɥɶɫɬɜɚɤɚɤ
ɡɚɤɨɧɧɵɦɢ ɦɟɬɨɞɚɦɢ ɪɟɚɥɢɡɭɹ ɫɜɨɟ ɩɪɚɜɨ ɩɪɟɞɭɫɦɨɬɪɟɧɧɨɟ
ɡɚɤɨɧɨɦ ɬɚɤ ɢ ɧɟɡɚɤɨɧɧɵɦɢ Ɍɚɤ ȺɅ Ʉɨɧɨɧɨɜ ɫɭɞɶɹ
Ʉɨɧɫɬɢɬɭɰɢɨɧɧɨɝɨ ɋɭɞɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬɦɟɱɚɥ ©ȿɫɥɢ
ɱɟɥɨɜɟɤ ɷɮɮɟɤɬɢɜɧɨ ɫɬɪɨɢɬ ɫɜɨɣ ɛɢɡɧɟɫ ɜ ɪɟɡɭɥɶɬɚɬɟ ɱɟɝɨɩɥɚɬɢɬ
ɦɟɧɶɲɟɧɚɥɨɝɨɜ±ɷɬɨɟɝɨɩɪɚɜɨɢɫɩɪɚɜɟɞɥɢɜɵɣɢɧɬɟɪɟɫª
ȼ ɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɨɰɟɧɤɢ ɬɟɯ ɨɩɟɪɚɰɢɣ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɤɨɬɨɪɵɟ ɩɨɜɥɟɤɥɢ ɡɚ ɫɨɛɨɣ ɭɦɟɧɶɲɟɧɢɹɧɚɥɨɝɚ ɧɚɥɨɝɨɜɚɹɜɵɝɨɞɚ
ɦɨɠɟɬɛɵɬɶɩɪɢɡɧɚɧɚɨɛɨɫɧɨɜɚɧɧɨɣɢɥɢɧɟɨɛɨɫɧɨɜɚɧɧɨɣ
ɋɨɝɥɚɫɧɨ ɪɚɡɴɹɫɧɟɧɢɹɦ ȼȺɋ ɊɎ ɤɨɦɩɚɧɢɢ ɢɦɟɸɬ ɩɪɚɜɨ
ɩɨɥɭɱɚɬɶ ɧɚɥɨɝɨɜɭɸ ɜɵɝɨɞɭ ɟɫɥɢ ɢɯ ɞɟɣɫɬɜɢɹ ɷɤɨɧɨɦɢɱɟɫɤɢ
ɨɩɪɚɜɞɚɧɵ ɚ ɩɪɟɞɫɬɚɜɥɟɧɧɵɟ ɧɚɥɨɝɨɜɵɦ ɨɪɝɚɧɚɦ ɞɨɤɭɦɟɧɬɵ
ɫɨɞɟɪɠɚɬ ɞɨɫɬɨɜɟɪɧɵɟ ɢ ɧɟɩɪɨɬɢɜɨɪɟɱɢɜɵɟ ɫɜɟɞɟɧɢɹ ȼ
ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬ ɇɄ ɊɎ ɫɬ ȺɉɄ ɊɎ ɞɨɤɚɡɵɜɚɬɶ
ɨɛɪɚɬɧɨɟɞɨɥɠɧɵɧɚɥɨɝɨɜɵɟɨɪɝɚɧɵ
ȼ ɫɥɭɱɚɟ ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɹ ɩɨɥɭɱɟɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ
ɧɟɩɪɚɜɨɦɟɪɧɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɧɚɥɨɝɨɜɵɟ ɩɨɫɥɟɞɫɬɜɢɹ ɫɞɟɥɤɢ
ɞɨɥɠɧɵ ɛɵɬɶ ɬɚɤɢɦɢ ɠɟ ɤɚɤ ɢ ɩɪɢ ɫɨɜɟɪɲɟɧɢɢ ɫɞɟɥɤɢ
ɨɬɜɟɱɚɸɳɟɣɷɤɨɧɨɦɢɱɟɫɤɢɦɞɟɥɨɜɵɦɰɟɥɹɦɫɬɨɪɨɧ
ɆɭɯɢɧɆɋɇɚɡɚɪɨɜȺɊɍɤɚɡɫɨɱɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɐɢɬɩɨɉɟɩɟɥɹɟɜɋȽɇɟɨɛɨɫɧɨɜɚɧɧɚɹɧɚɥɨɝɨɜɚɹɜɵɝɨɞɚɫɭɞɟɛɧɚɹɞɨɤɬɪɢɧɚɯɨɪɨɲɨɚ
ɡɚɤɨɧ ɥɭɱɲɟ ɇɚɥɨɝɨɜɟɞ ± ʋ 85/ KWWSQDORJRYHGUXDUWɞɚɬɚ ɨɛɪɚɳɟɧɢɹ
ɇɚɥɨɝɨɜɚɹ ɜɵɝɨɞɚ ɦɨɠɟɬ ɛɵɬɶ ɩɪɢɡɧɚɧɚ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɜ
ɱɚɫɬɧɨɫɬɢɜɫɥɟɞɭɸɳɢɯɫɥɭɱɚɹɯɟɫɥɢ ɞɥɹɰɟɥɟɣɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɭɱɬɟɧɵ ɨɩɟɪɚɰɢɢ ɧɟ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɢɯ ɞɟɣɫɬɜɢɬɟɥɶɧɵɦ
ɷɤɨɧɨɦɢɱɟɫɤɢɦɫɦɵɫɥɨɦɢɥɢ ɭɱɬɟɧɵɨɩɟɪɚɰɢɢɧɟ ɨɛɭɫɥɨɜɥɟɧɧɵɟ
ɪɚɡɭɦɧɵɦɢ ɷɤɨɧɨɦɢɱɟɫɤɢɦɢ ɢɥɢ ɢɧɵɦɢ ɩɪɢɱɢɧɚɦɢ ɰɟɥɹɦɢ
ɞɟɥɨɜɨɝɨɯɚɪɚɤɬɟɪɚɈɧɟɨɛɨɫɧɨɜɚɧɧɨɫɬɢɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵɦɨɠɟɬ
ɫɜɢɞɟɬɟɥɶɫɬɜɨɜɚɬɶɧɚɥɢɱɢɟɫɥɟɞɭɸɳɢɯɨɛɫɬɨɹɬɟɥɶɫɬɜ
ɧɟɜɨɡɦɨɠɧɨɫɬɶ ɪɟɚɥɶɧɨɝɨ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɭɤɚɡɚɧɧɵɯ
ɨɩɟɪɚɰɢɣ
ɨɬɫɭɬɫɬɜɢɟ ɧɟɨɛɯɨɞɢɦɵɯ ɭɫɥɨɜɢɣ ɞɥɹ ɞɨɫɬɢɠɟɧɢɹ
ɪɟɡɭɥɶɬɚɬɨɜɫɨɨɬɜɟɬɫɬɜɭɸɳɟɣɷɤɨɧɨɦɢɱɟɫɤɨɣɞɟɹɬɟɥɶɧɨɫɬɢ
ɫɨɜɟɪɲɟɧɢɟ ɨɩɟɪɚɰɢɣ ɫ ɬɨɜɚɪɨɦ ɤɨɬɨɪɵɣ ɧɟ ɦɨɝ ɛɵɬɶ
ɩɪɨɢɡɜɟɞɟɧɜɨɛɴɟɦɟɭɤɚɡɚɧɧɨɦɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦɜɞɨɤɭɦɟɧɬɚɯ
ɛɭɯɝɚɥɬɟɪɫɤɨɝɨɭɱɟɬɚɢɞɪ
ɉɨɧɹɬɢɟɪɟɚɥɶɧɨɫɬɢɨɩɟɪɚɰɢɢɜɤɥɸɱɚɟɬ ɪɟɚɥɶɧɨɫɬɶ ɧɟɬɨɥɶɤɨ
ɬɨɜɚɪɨɜ ɪɚɛɨɬ ɭɫɥɭɝ ɧɨ ɢ ɩɨɫɬɚɜɳɢɤɚ Ɍɨɥɶɤɨ ɩɪɢ
ɩɨɞɬɜɟɪɠɞɟɧɢɢ ɞɜɭɯ ɭɤɚɡɚɧɧɵɯ ɨɛɫɬɨɹɬɟɥɶɫɬɜ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ
ɦɨɠɟɬɜɩɨɥɧɨɣɦɟɪɟɜɨɫɩɨɥɶɡɨɜɚɬɶɫɹɧɚɥɨɝɨɜɨɣɜɵɝɨɞɨɣ
ɉɪɢ ɷɬɨɦ ɧɢ ɨɞɢɧ ɢɡ ɭɤɚɡɚɧɧɵɯ ɩɪɢɡɧɚɤɨɜ ɫɚɦ ɩɨ ɫɟɛɟ ɧɟ
ɦɨɠɟɬ ɫɥɭɠɢɬɶ ɞɨɤɚɡɚɬɟɥɶɫɬɜɨɦ ɬɨɝɨ ɱɬɨ ɫɞɟɥɤɚ ɩɪɢɜɟɥɚ ɤ
ɩɨɥɭɱɟɧɢɸɧɟɨɛɨɫɧɨɜɚɧɧɨɣɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵ ȼɬɨɦɫɥɭɱɚɟ ɟɫɥɢ
ɫɭɞ ɩɨɫɱɢɬɚɟɬ ɧɚɥɨɝɨɜɭɸ ɜɵɝɨɞɭ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɤɨɦɩɚɧɢɹ ɧɟ
ɛɭɞɟɬ ɢɦɟɬɶ ɩɪɚɜɚ ɧɚ ɟɟ ɩɨɥɭɱɟɧɢɟ ɧɨ ɷɬɨɬ ɮɚɤɬ ɧɟ ɛɭɞɟɬ
ɡɚɬɪɚɝɢɜɚɬɶɞɪɭɝɢɟɩɪɚɜɚɤɨɦɩɚɧɢɢɩɪɢɡɧɚɧɧɵɟɡɚɤɨɧɨɦ
Ʉɚɤ ɨɬɦɟɱɚɥɚ ɧɚɥɨɝɨɜɚɹ ɫɥɭɠɛɚ ɨɛ ɭɦɵɲɥɟɧɧɵɯ ɞɟɣɫɬɜɢɹɯ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɩɨ ɩɨɥɭɱɟɧɢɸ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ
ɜɵɝɨɞɵɦɨɝɭɬɫɜɢɞɟɬɟɥɶɫɬɜɨɜɚɬɶɫɥɟɞɭɸɳɢɟɨɛɫɬɨɹɬɟɥɶɫɬɜɚ
ɭɫɬɚɧɨɜɥɟɧɧɵɟ ɮɚɤɬɵ ɸɪɢɞɢɱɟɫɤɨɣ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɢ ɢɧɨɣ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɢɫɩɨɪɧɵɯɤɨɧɬɪɚɝɟɧɬɨɜɢɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɨɛɫɬɨɹɬɟɥɶɫɬɜɚ ɫɜɢɞɟɬɟɥɶɫɬɜɭɸɳɢɟ ɨ ɫɨɝɥɚɫɨɜɚɧɧɨɫɬɢ
ɞɟɣɫɬɜɢɣɭɱɚɫɬɧɢɤɨɜɫɞɟɥɤɢɫɞɟɥɨɤ
ɞɨɤɚɡɚɬɟɥɶɫɬɜɚ ɧɟɪɟɚɥɶɧɨɫɬɢ ɯɨɡɹɣɫɬɜɟɧɧɵɯ ɨɩɟɪɚɰɢɣ ɩɨ
ɩɨɫɬɚɜɤɟɬɨɜɚɪɨɜɜɵɩɨɥɧɟɧɢɸɪɚɛɨɬɨɤɚɡɚɧɢɸɭɫɥɭɝ
ɋɦɩɨɞɪɨɛɧɨɘɡɜɚɤɆȼɋɩɨɪɵɨɧɚɥɨɝɨɜɨɣɜɵɝɨɞɟɉɪɚɤɬɢɤɚ ɧɚɱɚɥɚɝɝ
Ⱥɭɞɢɬ Ɋɍ 85/ KWWSVZZZDXGLWLWUXDUWLFOHVDFFRXQWFRXUWDKWPO ɞɚɬɚ
ɨɛɪɚɳɟɧɢɹ
Ɉ ɜɵɹɜɥɟɧɢɢ ɨɛɫɬɨɹɬɟɥɶɫɬɜ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ ɩɢɫɶɦɨ Ɏɇɋ ɨɬ
ʋȿȾ#ɞɨɤɭɦɟɧɬɨɩɭɛɥɢɤɨɜɚɧɧɟɛɵɥ85/KWWSVZZZQDORJUXɩɨ
ɫɨɫɬɨɹɧɢɸɧɚ
Ɏɇɋ Ɋɨɫɫɢɢ ɜ ɩɢɫɶɦɟ ɨɬ 1 ɋȺ
ɭɤɚɡɵɜɚɥɚ ɱɬɨ ɤɚɤ ɩɪɚɜɢɥɨ ɞɟɣɫɬɜɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ɫɜɹɡɚɧɧɵɟ ɫ ɩɨɥɭɱɟɧɢɟɦ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵ
ɧɚɩɪɚɜɥɟɧɵɥɢɛɨ ɧɚ ɧɟɡɚɤɨɧɧɨɟ ɜɨɡɦɟɳɟɧɢɟ ɜɨɡɜɪɚɬ ɡɚɱɟɬ ɫɭɦɦ
ɧɚɥɨɝɚɢɡɛɸɞɠɟɬɚɥɢɛɨɧɚɡɚɧɢɠɟɧɢɟɫɭɦɦɧɚɥɨɝɨɜɩɨɞɥɟɠɚɳɢɯ
ɭɩɥɚɬɟ ɜ ɛɸɞɠɟɬ ɡɚ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɣ ɧɚɥɨɝɨɜɵɣ ɨɬɱɟɬɧɵɣ
ɩɟɪɢɨɞ
ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ ɱɬɨ ɜ ɉɨɫɬɚɧɨɜɥɟɧɢɢ ʋ ɉɥɟɧɭɦ ȼȺɋ
ɢɫɬɨɥɤɨɜɚɥ ɞɚɧɧɭɸ ɤɚɬɟɝɨɪɢɸ ©ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɨɝɨª
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɜɵɜɟɞɹ ɢɡ ɧɟɟ ɧɨɜɵɟ ɩɨɧɹɬɢɹ ɤɪɨɦɟ
©ɧɚɥɨɝɨɜɨɣ ɜɵɝɨɞɵª ɢ ©ɞɟɥɨɜɨɣ ɰɟɥɢª ɷɬɨ ɩɨɧɹɬɢɹ
©ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɢª ɢ ©ɨɫɬɨɪɨɠɧɨɫɬɢª ɉɪɢ ɷɬɨɦ ɫɭɬɶ
©ɨɫɦɨɬɪɢɬɟɥɶɧɨɝɨª ɩɨɜɟɞɟɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɡɚɤɥɸɱɚɟɬɫɹ ɜ
ɩɪɨɜɟɪɤɟ ɩɪɚɜɨɫɩɨɫɨɛɧɨɫɬɢ ɩɨɫɬɚɜɳɢɤɨɜ ɢ ɢɯ ɧɚɞɥɟɠɚɳɟɣ
ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣɪɟɝɢɫɬɪɚɰɢɢ
Ʉɚɤ ɨɬɦɟɱɚɥ ɋɋ Ȼɵɤɨɜ ȼɵɫɲɢɣ ɚɪɛɢɬɪɚɠɧɵɣ ɫɭɞ ɊɎ
ɪɚɫɤɪɵɜɚɟɬ ɫɨɞɟɪɠɚɧɢɟ ɪɚɡɥɢɱɧɵɯ ɬɟɪɦɢɧɨɜ ɢɫɯɨɞɹ ɢɡ
ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɫɦɵɫɥɚ ɬɟɯ ɢɥɢ ɢɧɵɯ ɤɨɧɫɬɪɭɤɰɢɣ ɡɚɤɪɟɩɥɟɧɧɵɯ
ɧɚɭɪɨɜɧɟɧɚɥɨɝɨɜɨɝɨɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ
ɋ ɩɪɢɧɹɬɢɟɦ Ʉɨɧɰɟɩɰɢɢ ɩɥɚɧɢɪɨɜɚɧɢɹ ɧɚɥɢɱɢɟ
©ɧɟɞɨɛɪɨɫɨɜɟɫɬɧɵɯª ɤɨɧɬɪɚɝɟɧɬɨɜ ɭ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɫɬɚɥɨ
ɨɞɧɢɦɢɡɨɫɧɨɜɧɵɯɩɪɢɡɧɚɤɨɜɞɥɹɜɤɥɸɱɟɧɢɹɟɝɨɜɩɥɚɧɜɵɟɡɞɧɵɯ
ɧɚɥɨɝɨɜɵɯɩɪɨɜɟɪɨɤ
Ɏɚɤɬ ɧɚɪɭɲɟɧɢɹ ɤɨɧɬɪɚɝɟɧɬɨɦ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ ɫɜɨɢɯ
ɧɚɥɨɝɨɜɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ ɫɚɦ ɩɨ ɫɟɛɟ ɧɟ ɹɜɥɹɟɬɫɹ ɞɨɤɚɡɚɬɟɥɶɫɬɜɨɦ
ɩɨɥɭɱɟɧɢɹ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɧɟɨɛɨɫɧɨɜɚɧɧɨɣ ɧɚɥɨɝɨɜɨɣ
ɜɵɝɨɞɵ Ɍɟɦ ɧɟ ɦɟɧɟɟ ɩɪɢ ɨɩɪɟɞɟɥɟɧɧɵɯ ɭɫɥɨɜɢɹɯ ɞɚɧɧɵɣ ɮɚɤɬ
ɦɨɠɟɬ ɫɬɚɬɶ ɩɪɢɱɢɧɨɣ ɩɪɨɛɥɟɦ ɞɥɹ ɫɚɦɨɝɨ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ȿɫɥɢ ɧɚɩɪɢɦɟɪ ɧɚɥɨɝɨɜɵɣ ɨɪɝɚɧ ɞɨɤɚɠɟɬ ɱɬɨ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤ
ɞɟɣɫɬɜɨɜɚɥɛɟɡ ɞɨɥɠɧɨɣ ɨɫɦɨɬɪɢɬɟɥɶɧɨɫɬɢ ɢ ɨɫɬɨɪɨɠɧɨɫɬɢ ɢ ɟɦɭ
ɞɨɥɠɧɨ ɛɵɥɨ ɛɵɬɶ ɢɡɜɟɫɬɧɨ ɨ ɧɚɪɭɲɟɧɢɹɯ ɞɨɩɭɳɟɧɧɵɯ
ɤɨɧɬɪɚɝɟɧɬɨɦ ɜ ɱɚɫɬɧɨɫɬɢ ɜ ɫɢɥɭ ɨɬɧɨɲɟɧɢɣ ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɢ
ɢɥɢɚɮɮɢɥɢɪɨɜɚɧɨɫɬɢɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɫɤɨɧɬɪɚɝɟɧɬɨɦ
©Ɉ ɧɚɩɪɚɜɥɟɧɢɢ ɨɛɡɨɪɚ ɩɪɚɤɬɢɤɢ ɪɚɫɫɦɨɬɪɟɧɢɹ ɠɚɥɨɛ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ ɢ
ɧɚɥɨɝɨɜɵɯɫɩɨɪɨɜɫɭɞɚɦɢɩɨɜɨɩɪɨɫɚɦɧɟɨɛɨɫɧɨɜɚɧɧɨɣɧɚɥɨɝɨɜɨɣɜɵɝɨɞɵªɉɢɫɶɦɨɎɇɋ
ɊɎ ɨɬ 1 ɋȺ ɗɤɨɧɨɦɢɤɚ ɢ ɠɢɡɧɶ Ȼɭɯɝɚɥɬɟɪɫɤɨɟ ɩɪɢɥɨɠɟɧɢɟ
±ɧɨɹɛɪɹʋ
Ȼɵɤɨɜ ɋɋ Ʉ ɞɢɫɤɭɫɫɢɢ ɨ ɩɨɧɹɬɢɢ ɩɪɨɬɢɜɨɞɟɣɫɬɜɢɹ ɭɤɥɨɧɟɧɢɸ ɨɬ ɭɩɥɚɬɵ ɧɚɥɨɝɨɜ ɢ
ɟɝɨɡɧɚɱɟɧɢɢɜɩɪɢɡɧɚɧɢɢɧɚɥɨɝɨɜɨɝɨɩɪɚɜɚɫɚɦɨɫɬɨɹɬɟɥɶɧɨɣɨɬɪɚɫɥɶɸɂɡɜɟɫɬɢɹɂȽɗȺ
ʋ85/KWWSL]YHVWLDLVHDUXSGIDVS"LG ɞɚɬɚɨɛɪɚɳɟɧɢɹ
ɋɥɟɞɭɟɬɨɬɦɟɬɢɬɶ ɱɬɨ ɧɟɫɨɨɬɜɟɬɫɬɜɢɟɧɨɪɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ
ɪɚɡɧɵɯ ɨɬɪɚɫɥɟɣ ɩɪɚɜɚ ɢɫɩɨɥɶɡɭɟɦɨɟ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɦɢ ɞɥɹ
ɩɪɢɦɟɧɟɧɢɹ ɪɚɡɥɢɱɧɵɯ ɦɟɬɨɞɨɜ ɨɩɬɢɦɢɡɚɰɢɢ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɫɩɟɰɢɚɥɶɧɵɟ ɧɚɥɨɝɨɜɵɟ ɪɟɠɢɦɵ ɦɟɬɨɞɵ ɢ ɫɩɨɫɨɛɵ ɨɰɟɧɤɢ
ɨɛɴɟɤɬɨɜ ɭɱɟɬɚ ɢ ɞɪ ɹɜɥɹɟɬɫɹ ɨɞɧɢɦ ɢɡ ɮɚɤɬɨɪɨɜ
ɫɩɨɫɨɛɫɬɜɭɸɳɢɯɭɯɨɞɭɨɬɧɚɥɨɝɨɜ
Ɉɱɟɜɢɞɧɨ ɱɬɨ ɩɪɚɜɨɜɵɟ ɩɪɨɛɟɥɵ ɜ ɪɨɫɫɢɣɫɤɨɦ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɟ ɨ ɧɚɥɨɝɚɯ ɢ ɫɛɨɪɚɯ ɡɚɩɨɥɧɹɥɢɫɶ ɫɭɞɟɛɧɵɦɢ
ɬɨɥɤɨɜɚɧɢɹɦɢ ɱɬɨ ɩɨɬɪɟɛɨɜɚɥɨ ɫɤɨɪɟɣɲɟɝɨ ɪɟɲɟɧɢɹ ɩɪɨɛɥɟɦ
ɛɨɪɶɛɵɫɧɚɥɨɝɨɜɵɦɦɨɲɟɧɧɢɱɟɫɬɜɨɦɧɚɡɚɤɨɧɨɞɚɬɟɥɶɧɨɦɭɪɨɜɧɟ
ȼɪɨɫɫɢɣɫɤɨɦɧɚɥɨɝɨɜɨɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɟɨɬɫɭɬɫɬɜɭɸɬ ɬɚɤɢɟ
ɩɨɧɹɬɢɹ ɤɚɤ ©ɨɛɯɨɞ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚª ©ɭɤɥɨɧɟɧɢɟ ɨɬ ɭɩɥɚɬɵ
ɧɚɥɨɝɨɜɩɭɬɟɦɫɨɡɞɚɧɢɹɫɩɟɰɢɚɥɶɧɵɯɫɯɟɦªɢɬɩ
ɉɨɥɨɠɟɧɢɹ ɨ ɪɚɡɝɪɚɧɢɱɟɧɢɢ ɭɦɵɲɥɟɧɧɨɝɨ ɧɟɨɛɨɫɧɨɜɚɧɧɨɝɨ
ɡɚɧɢɠɟɧɢɹ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɢ ɭɦɟɧɶɲɟɧɢɹ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɧɚ
ɡɚɤɨɧɧɵɯɨɫɧɨɜɚɧɢɹɯɛɵɥɢɜɜɟɞɟɧɵɜɇɄɊɎɫɚɜɝɭɫɬɚɝɨɞɚ
ɫɬɚɬɶɟɣ ©ɉɪɟɞɟɥɵ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɩɪɚɜ ɩɨ ɢɫɱɢɫɥɟɧɢɸ
ɧɚɥɨɝɨɜɨɣɛɚɡɵɢɢɥɢɫɭɦɦɵɧɚɥɨɝɚɫɛɨɪɚɫɬɪɚɯɨɜɵɯɜɡɧɨɫɨɜª
ȼ ɫɬɚɬɶɟ ɇɄ ɊɎ ɩɪɟɞɫɬɚɜɥɟɧ ɧɨɜɵɣ ɩɨɞɯɨɞ ɤ ɩɪɨɛɥɟɦɟ
ɡɥɨɭɩɨɬɪɟɛɥɟɧɢɣ ɫɨ ɫɬɨɪɨɧɵ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɜ
ɫɮɨɪɦɢɪɨɜɚɧɧɵɣ ɫ ɭɱɟɬɨɦ ɫɥɨɠɢɜɲɟɣɫɹ ɫɭɞɟɛɧɨɣ ɩɪɚɤɬɢɤɢ
ɢɫɤɥɸɱɚɸɳɢɣ ɩɪɢɦɟɧɟɧɢɟ ɨɰɟɧɨɱɧɵɯ ɤɚɬɟɝɨɪɢɣ ɤ ɩɨɜɟɞɟɧɢɸ
ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚɉɪɢɷɬɨɦɫɨɯɪɚɧɹɟɬɫɢɥɭɩɪɢɧɰɢɩɩɪɟɡɭɦɩɰɢɢ
ɞɨɛɪɨɫɨɜɟɫɬɧɨɫɬɢɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬɚɬɶɟɣ ɇɄ ɊɎ ɩ ɧɟ ɞɨɩɭɫɤɚɟɬɫɹ
ɭɦɟɧɶɲɟɧɢɟ ɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɨɦ ɧɚɥɨɝɨɜɨɣ ɛɚɡɵ ɢ ɢɥɢ ɫɭɦɦɵ
ɩɨɞɥɟɠɚɳɟɝɨ ɭɩɥɚɬɟ ɧɚɥɨɝɚ ɜ ɪɟɡɭɥɶɬɚɬɟ ɢɫɤɚɠɟɧɢɹ ɫɜɟɞɟɧɢɣ ɨ
ɮɚɤɬɚɯ ɯɨɡɹɣɫɬɜɟɧɧɨɣ ɠɢɡɧɢ ɨɛ ɨɛɴɟɤɬɚɯ ɧɚɥɨɝɨɨɛɥɨɠɟɧɢɹ
ɩɨɞɥɟɠɚɳɢɯɨɬɪɚɠɟɧɢɸ ɜ ɧɚɥɨɝɨɜɨɦ ɢ ɢɥɢ ɛɭɯɝɚɥɬɟɪɫɤɨɦ ɭɱɟɬɟ
ɥɢɛɨɧɚɥɨɝɨɜɨɣɨɬɱɟɬɧɨɫɬɢɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ
Ɉɫɧɨɜɧɵɟɩɨɥɨɠɟɧɢɹɩ ɪɚɫɫɦɚɬɪɢɜɚɟɦɨɣɫɬɚɬɶɢ ɫɜɨɞɹɬɫɹɤ
ɫɥɟɞɭɸɳɟɦɭ
ɇɚɥɨɝɨɜɵɟ ɨɪɝɚɧɵ ɞɨɥɠɧɵ ɞɨɤɚɡɵɜɚɬɶ ɭɦɵɲɥɟɧɧɵɣ
ɭɯɨɞ ɨɬ ɧɚɥɨɝɨɜ ɫɨ ɫɬɨɪɨɧɵ ɞɨɥɠɧɨɫɬɧɵɯ ɥɢɰ ɢ ɭɱɚɫɬɧɢɤɨɜ
ɭɱɪɟɞɢɬɟɥɟɣɧɚɥɨɝɨɩɥɚɬɟɥɶɳɢɤɚ Ɉɛ ɭɦɵɲɥɟɧɧɨɫɬɢ ɢɯ ɞɟɣɫɬɜɢɣ
ɦɨɠɟɬ ɫɜɢɞɟɬɟɥɶɫɬɜɨɜɚɬɶ ɧɚɩɪɢɦɟɪ ɩɨɫɬɪɨɟɧɢɟ ɢɫɤɚɠɟɧɧɵɯ
ɢɫɤɭɫɫɬɜɟɧɧɵɯ ɞɨɝɨɜɨɪɧɵɯ ɨɬɧɨɲɟɧɢɣ ɧɟɬɢɩɢɱɧɵɣ
ɞɨɤɭɦɟɧɬɨɨɛɨɪɨɬ ɩɪɨɜɟɞɟɧɢɟ ɬɪɚɧɡɢɬɧɵɯ ɨɩɟɪɚɰɢɣ ɦɟɠɞɭ
ɜɡɚɢɦɨɡɚɜɢɫɢɦɵɦɢ ɢɥɢ ɚɮɮɢɥɢɪɨɜɚɧɧɵɦɢ ɭɱɚɫɬɧɢɤɚɦɢ
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