
admin_podatkiv_kalinesku
.pdf
ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ
ɧɢɯ ɨɪɝɚɧɿɜ Ⱦɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɿ ɡɞɿɣɫɧɸɽ ɤɨɧɬɪɨɥɶ ɡɚ ɞɨɬɪɢɦɚɧɧɹɦ ɩɨɞɚɬɤɨɜɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ, ɜɢɤɨɧɭɽ ɨɩɟɪɚɬɢɜɧɨ-ɩɨɲɭ- ɤɨɜɭ, ɤɪɢɦɿɧɚɥɶɧɨ-ɩɪɨɰɟɫɭɚɥɶɧɭɬɚɨɯɨɪɨɧɧɭɮɭɧɤɰɿʀ[44, ɫ. 143].
Ɂɚɜɞɚɧɧɹɦɢ ɩɨɞɚɬɤɨɜɨʀ ɦɿɥɿɰɿʀ ɽ [27, ɫɬ. 19]:
—ɡɚɩɨɛɿɝɚɧɧɹ ɡɥɨɱɢɧɚɦ ɬɚ ɿɧɲɢɦ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹɦ ɭ ɫɮɟɪɿ ɨɩɨɞɚɬɤɭɜɚɧɧɹ, ʀɯ ɪɨɡɤɪɢɬɬɹ, ɪɨɡɫɥɿɞɭɜɚɧɧɹ ɬɚ ɩɪɨɜɚɞɠɟɧɧɹ ɭ ɫɩɪɚɜɚɯ ɩɪɨ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɿ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ;
—ɪɨɡɲɭɤ ɩɥɚɬɧɢɤɿɜ, ɹɤɿ ɭɯɢɥɹɸɬɶɫɹ ɜɿɞ ɫɩɥɚɬɢ ɩɨɞɚɬɤɿɜ, ɿɧɲɢɯ ɩɥɚɬɟɠɿɜ;
—ɡɚɩɨɛɿɝɚɧɧɹ ɤɨɪɭɩɰɿʀ ɜ ɨɪɝɚɧɚɯ Ⱦɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɬɚ ɜɢɹɜɥɟɧɧɹ ʀʀ ɮɚɤɬɿɜ;
—ɡɚɛɟɡɩɟɱɟɧɧɹ ɛɟɡɩɟɤɢ ɞɿɹɥɶɧɨɫɬɿ ɩɪɚɰɿɜɧɢɤɿɜ ɨɪɝɚɧɿɜ Ⱦɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɡɚɯɢɫɬɭ ʀɯ ɜɿɞ ɩɪɨɬɢɩɪɚɜɧɢɯ ɩɨɫɹɝɚɧɶ, ɩɨɜ’ɹɡɚɧɢɯ ɡ ɜɢɤɨɧɚɧɧɹɦ ɫɥɭɠɛɨɜɢɯ ɨɛɨɜ’ɹɡɤɿɜ.
ɉɨɞɚɬɤɨɜɭ ɦɿɥɿɰɿɸ ɨɱɨɥɸɽ ɧɚɱɚɥɶɧɢɤ ɩɨɞɚɬɤɨɜɨʀ ɦɿɥɿɰɿʀ — ɩɟɪɲɢɣ ɡɚɫɬɭɩɧɢɤ ɝɨɥɨɜɢ Ⱦɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɚɞɦɿɧɿɫɬɪɚɰɿʀ ɍɤɪɚʀɧɢ. ɉɨɞɚɬɤɨɜɭ ɦɿɥɿɰɿɸ ɜ ɞɟɪɠɚɜɧɢɯ ɩɨɞɚɬɤɨɜɢɯ ɚɞɦɿɧɿɫɬɪɚɰɿɹɯ ɜ Ⱥɜɬɨɧɨɦɧɿɣ Ɋɟɫɩɭɛɥɿɰɿ Ʉɪɢɦ, ɨɛɥɚɫɬɹɯ, ɦɿɫɬɚɯ Ʉɢɽɜɿ ɬɚ ɋɟɜɚɫɬɨɩɨɥɿ ɨɱɨɥɸɸɬɶ ɧɚɱɚɥɶɧɢɤɢ ɭɩɪɚɜɥɿɧɶ ɩɨɞɚɬɤɨɜɨʀ ɦɿɥɿɰɿʀ — ɩɟɪɲɿ ɡɚɫɬɭɩɧɢɤɢ ɝɨɥɿɜ ɜɿɞɩɨɜɿɞɧɢɯ ɞɟɪɠɚɜɧɢɯ ɩɨɞɚɬɤɨɜɢɯ ɚɞɦɿɧɿɫɬɪɚɰɿɣ [27, ɫɬ. 20].
ɉɨɫɚɞɨɜɿ ɨɫɨɛɢ ɩɨɞɚɬɤɨɜɨʀ ɦɿɥɿɰɿʀ ɦɚɸɬɶ ɩɪɚɜɨ [27, ɫɬ. 22]: 1) ɨɛɫɬɟɠɭɜɚɬɢ ɛɭɞɶ-ɹɤɿ ɜɢɪɨɛɧɢɱɿ, ɫɤɥɚɞɫɶɤɿ, ɬɨɪɝɨɜɟɥɶɧɿ ɬɚ
ɿɧɲɿ ɩɪɢɦɿɳɟɧɧɹ ɩɿɞɩɪɢɽɦɫɬɜ, ɭɫɬɚɧɨɜ ɬɚ ɨɪɝɚɧɿɡɚɰɿɣ ɧɟɡɚɥɟɠɧɨ ɜɿɞ ɮɨɪɦ ɜɥɚɫɧɨɫɬɿ ɧɚ ɠɢɬɥɨ ɝɪɨɦɚɞɹɧ, ɹɤɳɨ ɜɨɧɢ ɡɚɪɟɽɫɬɪɨɜɚɧɿ ɹɤ ɸɪɢɞɢɱɧɚ ɚɞɪɟɫɚ ɫɭɛ’ɽɤɬɚ ɩɿɞɩɪɢɽɦɧɢɰɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ, ɚ ɬɚɤɨɠ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶɫɹ ɧɢɦ ɞɥɹ ɨɬɪɢɦɚɧɧɹ ɞɨɯɨɞɭ;
2) ɡ ɦɟɬɨɸ ɩɪɢɩɢɧɟɧɧɹ ɡɥɨɱɢɧɭ ɚɛɨ ɜ ɯɨɞɿ ɩɟɪɟɫɥɿɞɭɜɚɧɧɹ ɨɫɿɛ, ɹɤɿ ɩɿɞɨɡɪɸɸɬɶɫɹ ɭ ɫɤɨɽɧɧɿ ɡɥɨɱɢɧɭ, ɩɿɞ ɱɚɫ ɫɬɢɯɿɣɧɨɝɨ ɥɢɯɚ ɬɚ ɿɧɲɢɯ ɧɚɞɡɜɢɱɚɣɧɢɯ ɩɨɞɿɣ ɜɯɨɞɢɬɢ ɛɟɡɩɟɪɟɲɤɨɞɧɨ ɭ ɛɭɞɶɹɤɢɣ ɱɚɫ ɞɨɛɢ ɧɚ ɬɟɪɢɬɨɪɿɸ ɿ ɞɨ ɩɪɢɦɿɳɟɧɶ ɩɿɞɩɪɢɽɦɫɬɜ, ɭɫɬɚɧɨɜ
ɿɨɪɝɚɧɿɡɚɰɿɣ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɣ ɦɢɬɧɢɰɿ, ɬɚ ɨɝɥɹɞɚɬɢ ʀɯ;
3) ɡɞɿɣɫɧɸɜɚɬɢ ɩɟɪɟɜɿɪɤɢ ɧɚ ɩɿɞɩɪɢɽɦɫɬɜɚɯ, ɜ ɭɫɬɚɧɨɜɚɯ, ɨɪɝɚɧɿɡɚɰɿɹɯ ɧɟɡɚɥɟɠɧɨ ɜɿɞ ɮɨɪɦ ɜɥɚɫɧɨɫɬɿ ɧɚ ɩɪɟɞɦɟɬ ɧɚɹɜɧɨɫɬɿ ɞɨɤɭɦɟɧɬɿɜ, ɩɨɜ’ɹɡɚɧɢɯ ɡ ɨɛɱɢɫɥɟɧɧɹɦ ɣ ɫɩɥɚɬɨɸ ɩɨɞɚɬɤɿɜ ɬɚ ɿɧɲɢɯ ɨɛɨɜ’ɹɡɤɨɜɢɯ ɩɥɚɬɟɠɿɜ, ɧɚɹɜɧɨɫɬɿ ɫɜɿɞɨɰɬɜ, ɥɿɰɟɧɡɿɣ, ɩɚɬɟɧɬɿɜ.
ɉɨɞɚɬɤɨɜɚ ɦɿɥɿɰɿɹ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɩɨɤɥɚɞɟɧɢɯ ɧɚ ɧɟʀ ɡɚɜɞɚɧɶ
[27, ɫɬ. 21]:
ɚ) ɩɪɢɣɦɚɽ ɿ ɪɟɽɫɬɪɭɽ ɡɚɹɜɢ, ɩɨɜɿɞɨɦɥɟɧɧɹ ɬɚ ɿɧɲɭ ɿɧɮɨɪɦɚɰɿɸ ɩɪɨ ɡɥɨɱɢɧɢ ɿ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ, ɜɿɞɧɟɫɟɧɿ ɞɨ ʀʀ ɤɨɦɩɟɬɟɧɰɿʀ, ɡɞɿɣ-
61

ɊɈɁȾȱɅ 3. ɋɄɅȺȾ ɌȺ ɎɍɇɄɐȱȲ ɄɈɇɌɊɈɅɘɘɑɂɏ …
ɫɧɸɽ ɜ ɭɫɬɚɧɨɜɥɟɧɨɦɭ ɩɨɪɹɞɤɭ ʀɯ ɩɟɪɟɜɿɪɤɭ ɿ ɩɪɢɣɦɚɽ ɳɨɞɨ ɧɢɯ ɩɟɪɟɞɛɚɱɟɧɿ ɡɚɤɨɧɨɦ ɪɿɲɟɧɧɹ;
ɛ) ɡɞɿɣɫɧɸɽ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɡɚɤɨɧɭ ɨɩɟɪɚɬɢɜɧɨ-ɪɨɡɲɭɤɨɜɭ ɞɿɹɥɶɧɿɫɬɶ, ɞɨɫɭɞɨɜɭ ɩɿɞɝɨɬɨɜɤɭ ɦɚɬɟɪɿɚɥɿɜ ɡɚ ɩɪɨɬɨɤɨɥɶɧɨɸ ɮɨɪɦɨɸ, ɚ ɬɚɤɨɠ ɩɪɨɜɨɞɢɬɶ ɞɿɡɧɚɧɧɹ ɬɚ ɞɨɫɭɞɨɜɟ (ɩɨɩɟɪɟɞɧɽ) ɫɥɿɞɫɬɜɨ ɜ ɦɟɠɚɯ ɫɜɨɽʀ ɤɨɦɩɟɬɟɧɰɿʀ, ɜɠɢɜɚɽ ɡɚɯɨɞɿɜ ɞɨ ɜɿɞɲɤɨɞɭɜɚɧɧɹ ɡɚɩɨɞɿɹɧɢɯ ɞɟɪɠɚɜɿ ɡɛɢɬɤɿɜ; ɜɢɹɜɥɹɽ ɩɪɢɱɢɧɢ ɿ ɭɦɨɜɢ, ɳɨ ɫɩɪɢɹɥɢ ɜɱɢɧɟɧɧɸ ɡɥɨɱɢɧɿɜ ɬɚ ɿɧɲɢɯ ɩɪɚɜɨɩɨɪɭɲɟɧɶ ɭ ɫɮɟɪɿ ɨɩɨɞɚɬɤɭɜɚɧɧɹ, ɜɠɢɜɚɽ ɡɚɯɨɞɿɜ ɞɨ ʀɯ ɭɫɭɧɟɧɧɹ;
ɜ) ɡɚɛɟɡɩɟɱɭɽ ɛɟɡɩɟɤɭ ɩɪɚɰɿɜɧɢɤɿɜ ɨɪɝɚɧɿɜ Ⱦɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɬɚ ʀɯɧɿɣ ɡɚɯɢɫɬ ɜɿɞ ɩɪɨɬɢɩɪɚɜɧɢɯ ɩɨɫɹɝɚɧɶ, ɩɨɜ’ɹɡɚɧɢɯ ɡ ɜɢɤɨɧɚɧɧɹɦ ɧɢɦɢ ɩɨɫɚɞɨɜɢɯ ɨɛɨɜ’ɹɡɤɿɜ; ɡɚɩɨɛɿɝɚɽ ɤɨɪɭɩɰɿʀ ɬɚ ɿɧɲɢɦ ɫɥɭɠɛɨɜɢɦ ɩɨɪɭɲɟɧɧɹɦ ɫɟɪɟɞ ɩɪɚɰɿɜɧɢɤɿɜ Ⱦɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ; ɡɛɢɪɚɽ, ɚɧɚɥɿɡɭɽ, ɭɡɚɝɚɥɶɧɸɽ ɿɧɮɨɪɦɚɰɿɸ ɳɨɞɨ ɩɨɪɭɲɟɧɶ ɩɨɞɚɬɤɨɜɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ, ɩɪɨɝɧɨɡɭɽ ɬɟɧɞɟɧɰɿʀ ɪɨɡɜɢɬɤɭ ɧɟɝɚɬɢɜɧɢɯ ɩɪɨɰɟɫɿɜ ɤɪɢɦɿɧɚɥɶɧɨɝɨ ɯɚɪɚɤɬɟɪɭ, ɩɨɜ’ɹɡɚɧɢɯ ɡ ɨɩɨɞɚɬɤɭɜɚɧɧɹɦ.
3.4. ɉɊȺȼȺ ɌȺ ɈȻɈȼ’əɁɄɂ ɋɍȻ’ȯɄɌȱȼ ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ
Ɉɛɨɜ’ɹɡɤɢ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɳɨɞɨ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɬɚ ɜɡɚɽɦɨɜɿɞɧɨɫɢɧ ɡ ɨɪɝɚɧɚɦɢ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɩɨɥɹɝɚɸɬɶ ɭ ɬɚɤɨɦɭ [39, ɫɬ. 16]:
•ɨɬɪɢɦɚɬɢ ɞɨɤɭɦɟɧɬ, ɳɨ ɩɿɞɬɜɟɪɞɠɭɽ ɜɡɹɬɬɹ ɣɨɝɨ ɧɚ ɨɛɥɿɤ ɜ ɨɪɝɚɧɿ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ;
•ɜɢɡɧɚɱɢɬɢɫɹ, ɡɚ ɹɤɨɸ ɫɢɫɬɟɦɨɸ ɨɩɨɞɚɬɤɨɜɭɜɚɬɢɦɟɬɶɫɹ;
•ɜɢɡɧɚɱɢɬɢɫɹ ɡ ɩɟɪɟɥɿɤɨɦ ɩɨɞɚɬɤɿɜ ɿ ɡɛɨɪɿɜ, ɳɨ ɩɨɜɢɧɟɧ ɫɩɥɚɱɭɜɚɬɢ;
•ɩɨɜɿɞɨɦɢɬɢ ɩɪɨ ɜɿɞɤɪɢɬɬɹ ɚɛɨ ɡɚɤɪɢɬɬɹ ɪɚɯɭɧɤɿɜ ɭ ɮɿɧɚɧɫɨɜɢɯ ɭɫɬɚɧɨɜɚɯ;
•ɡɞɿɣɫɧɢɬɢ ɭ ɪɚɡɿ ɧɟɨɛɯɿɞɧɨɫɬɿ ɪɟɽɫɬɪɚɰɿɣɧɿ ɞɿʀ, ɩɨɜ’ɹɡɚɧɿ ɡɿ ɫɩɟɰɢɮɿɤɨɸ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɨɤɪɟɦɢɯ ɩɨɞɚɬɤɿɜ (ɪɟɽɫɬɪɚɰɿɹ ɩɥɚɬɧɢɤɚ ɉȾȼ, ɚɤɰɢɡɧɨɝɨ ɡɛɨɪɭ, ɽɞɢɧɨɝɨ ɩɨɞɚɬɤɭ);
•ɡɞɿɣɫɧɢɬɢ ɭ ɪɚɡɿ ɧɟɨɛɯɿɞɧɨɫɬɿ ɪɟɽɫɬɪɚɰɿɣɧɿ ɞɿʀ, ɩɨɜ’ɹɡɚɧɿ ɡ ɨɤɪɟɦɢɦɢ ɜɢɞɚɦɢ ɞɿɹɥɶɧɨɫɬɿ (ɩɚɬɟɧɬɭɜɚɧɧɹ, ɥɿɰɟɧɡɭɜɚɧɧɹ, ɪɟɽɫɬɪɚɰɿɹ ɊɊɈ, ɤɧɢɝɢ ɨɛɥɿɤɭ ɞɨɯɨɞɿɜ ɬɚ ɜɢɬɪɚɬ);
•ɜɟɫɬɢ ɩɨɞɚɬɤɨɜɢɣ ɨɛɥɿɤ;
•ɫɚɦɨɫɬɿɣɧɨ ɨɛɱɢɫɥɸɜɚɬɢ ɩɨɞɚɬɤɨɜɿ ɡɨɛɨɜ’ɹɡɚɧɧɹ;
62

ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ
•ɩɪɚɜɢɥɶɧɨ ɡɚɩɨɜɧɸɜɚɬɢ ɬɚ ɜɱɚɫɧɨ ɩɨɞɚɜɚɬɢ ɩɨɞɚɬɤɨɜɿ ɞɟɤɥɚɪɚɰɿʀ ɬɚ ɪɨɡɪɚɯɭɧɤɢ;
•ɫɜɨɽɱɚɫɧɨ ɬɚ ɜ ɩɨɜɧɨɦɭ ɨɛɫɹɡɿ ɫɩɥɚɱɭɜɚɬɢ ɧɚɥɟɠɧɿ ɩɨɞɚɬɤɨɜɿ ɩɥɚɬɟɠɿ ɞɨ ɛɸɞɠɟɬɿɜ ɬɚ ɞɟɪɠɚɜɧɢɯ ɰɿɥɶɨɜɢɯ ɮɨɧɞɿɜ;
•ɞɨɩɭɫɤɚɬɢ ɩɨɫɚɞɨɜɢɯ ɨɫɿɛ ɨɪɝɚɧɿɜ Ⱦɉɋ ɞɨ ɨɛɫɬɟɠɟɧɧɹ ɩɪɢɦɿɳɟɧɶ, ɳɨ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶɫɹ ɞɥɹ ɨɞɟɪɠɚɧɧɹ ɞɨɯɨɞɿɜ ɚɛɨ ɩɨɜ’ɹɡɚɧɿ ɡ ɭɬɪɢɦɚɧɧɹɦ ɨɛ’ɽɤɬɿɜ ɨɩɨɞɚɬɤɭɜɚɧɧɹ, ɚ ɬɚɤɨɠ ɞɥɹ ɩɟɪɟɜɿɪɨɤ ɿɡ ɩɢɬɚɧɶ ɨɛɱɢɫɥɟɧɧɹ ɿ ɫɩɥɚɬɢ ɩɨɞɚɬɤɿɜ ɿ ɡɛɨɪɿɜ (ɨɛɨɜ’ɹ- ɡɤɨɜɢɯ ɩɥɚɬɟɠɿɜ);
•ɜɢɤɨɧɭɜɚɬɢ ɡɚɤɨɧɧɿ ɜɢɦɨɝɢ ɤɨɧɬɪɨɥɸɸɱɢɯ ɨɪɝɚɧɿɜ ɳɨɞɨ ɭɫɭɧɟɧɧɹ ɜɢɹɜɥɟɧɢɯ ɩɨɪɭɲɟɧɶ ɡɚɤɨɧɿɜ ɡ ɩɢɬɚɧɶ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɬɚ ɦɢɬɧɨʀ ɫɩɪɚɜɢ ɿ ɩɿɞɩɢɫɭɜɚɬɢ ɚɤɬɢ (ɞɨɜɿɞɤɢ) ɩɪɨ ɩɪɨɜɟɞɟɧɧɹ ɩɟɪɟɜɿɪɤɢ;
•ɩɨɜɿɞɨɦɥɹɬɢ ɤɨɧɬɪɨɥɸɸɱɿ ɨɪɝɚɧɢ ɩɪɨ ɡɦɿɧɭ ɦɿɫɰɟɡɧɚɯɨɞɠɟɧɧɹ ɸɪɢɞɢɱɧɨʀ ɨɫɨɛɢ ɬɚ ɡɦɿɧɭ ɦɿɫɰɹ ɩɪɨɠɢɜɚɧɧɹ ɮɿɡɢɱɧɨʀ ɨɫɨɛɢ — ɩɿɞɩɪɢɽɦɰɹ;
•ɡɚɛɟɡɩɟɱɭɜɚɬɢ ɡɛɟɪɟɠɟɧɧɹ ɞɨɤɭɦɟɧɬɿɜ, ɩɨɜ’ɹɡɚɧɢɯ ɡ ɜɢɤɨɧɚɧɧɹɦ ɩɨɞɚɬɤɨɜɨɝɨ ɨɛɨɜ’ɹɡɤɭ, ɩɪɨɬɹɝɨɦ ɫɬɪɨɤɿɜ, ɭɫɬɚɧɨɜɥɟɧɢɯ ɰɢɦ Ʉɨɞɟɤɫɨɦ.
Ʉɪɿɦ ɩɟɪɟɥɿɱɟɧɢɯ ɨɛɨɜ’ɹɡɤɿɜ, ɩɥɚɬɧɢɤɢ ɩɨɞɚɬɤɿɜ ɦɚɸɬɶ ɩɪɚɜɚ, ɹɤɿ ɜɨɧɢ ɧɚɛɭɜɚɸɬɶ ɭ ɡɜ’ɹɡɤɭ ɡ ɜɢɤɨɧɚɧɧɹɦ ɩɨɤɥɚɞɟɧɢɯ ɨɛɨɜ’ɹɡɤɿɜ, ɡɨɤɪɟɦɚ [39, ɫɬ. 17]:
•ɩɨɞɚɜɚɬɢ ɨɪɝɚɧɚɦ Ⱦɉɋ ɞɨɤɭɦɟɧɬɢ, ɳɨ ɩɿɞɬɜɟɪɞɠɭɸɬɶ ɩɪɚɜɨ ɧɚ ɩɿɥɶɝɢ ɳɨɞɨ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ;
•ɨɬɪɢɦɭɜɚɬɢ ɛɟɡɤɨɲɬɨɜɧɿ ɤɨɧɫɭɥɶɬɚɰɿʀ ɜɿɞ ɨɪɝɚɧɿɜ Ⱦɉɋ ɡɚ ɜɫɿɦɚ ɩɢɬɚɧɧɹɦɢ, ɳɨ ɦɨɠɭɬɶ ɜɢɧɢɤɧɭɬɢ ɩɿɞ ɱɚɫ ɜɢɤɨɧɚɧɧɹ ɧɢɦɢ ɩɨɤɥɚɞɟɧɢɯ ɨɛɨɜ’ɹɡɤɿɜ;
•ɨɞɟɪɠɭɜɚɬɢ ɬɚ ɨɡɧɚɣɨɦɥɸɜɚɬɢɫɶ ɡ ɚɤɬɚɦɢ ɩɟɪɟɜɿɪɨɤ, ɩɪɨɜɟɞɟɧɢɯ ɨɪɝɚɧɚɦɢ Ⱦɉɋ;
•ɫɜɨɽɱɚɫɧɨ ɨɬɪɢɦɭɜɚɬɢ ɜɿɞɲɤɨɞɭɜɚɧɧɹ ɉȾȼ ɬɚ ɿɧɲɢɯ ɩɨɞɚɬɤɿɜ, ɧɚɞɦɿɪɭ ɫɩɥɚɱɟɧɢɯ ɞɨ ɛɸɞɠɟɬɭ;
•ɩɪɟɞɫɬɚɜɥɹɬɢ ɫɜɨʀ ɿɧɬɟɪɟɫɢ ɜ ɤɨɧɬɪɨɥɸɸɱɢɯ ɨɪɝɚɧɚɯ ɫɚɦɨɫɬɿɣɧɨ, ɱɟɪɟɡ ɩɨɞɚɬɤɨɜɨɝɨ ɚɝɟɧɬɚ ɚɛɨ ɭɩɨɜɧɨɜɚɠɟɧɨɝɨ ɩɪɟɞɫɬɚɜɧɢɤɚ;
•ɨɞɟɪɠɭɜɚɬɢ ɜɿɞɫɬɪɨɱɟɧɧɹ, ɪɨɡɫɬɪɨɱɟɧɧɹ ɫɩɥɚɬɢ ɩɨɞɚɬɤɿɜ ɚɛɨ ɩɨɞɚɬɤɨɜɢɣ ɤɪɟɞɢɬ ɜ ɩɨɪɹɞɤɭ ɿ ɧɚ ɭɦɨɜɚɯ, ɜɫɬɚɧɨɜɥɟɧɢɯ ɰɢɦ Ʉɨɞɟɤɫɨɦ;
•ɨɫɤɚɪɠɭɜɚɬɢ ɜ ɩɨɪɹɞɤɭ, ɜɫɬɚɧɨɜɥɟɧɨɦɭ ɰɢɦ Ʉɨɞɟɤɫɨɦ, ɪɿɲɟɧɧɹ, ɞɿʀ (ɛɟɡɞɿɹɥɶɧɿɫɬɶ) ɤɨɧɬɪɨɥɸɸɱɢɯ ɨɪɝɚɧɿɜ (ɩɨɫɚɞɨɜɢɯ ɨɫɿɛ), ɧɚɞɚɧɿ ɤɨɧɬɪɨɥɸɸɱɢɦɢ ɨɪɝɚɧɚɦɢ ɪɨɡ’ɹɫɧɟɧɧɹ;
63

ɊɈɁȾȱɅ 3. ɋɄɅȺȾ ɌȺ ɎɍɇɄɐȱȲ ɄɈɇɌɊɈɅɘɘɑɂɏ …
•ɜɢɦɚɝɚɬɢ ɜɿɞ ɤɨɧɬɪɨɥɸɸɱɢɯ ɨɪɝɚɧɿɜ ɩɪɨɜɟɞɟɧɧɹ ɩɟɪɟɜɿɪɤɢ ɜɿɞɨɦɨɫɬɟɣ ɬɚ ɮɚɤɬɿɜ, ɳɨ ɦɨɠɭɬɶ ɫɜɿɞɱɢɬɢ ɧɚ ɤɨɪɢɫɬɶ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ;
•ɧɚ ɧɟɪɨɡɝɨɥɨɲɟɧɧɹ ɤɨɧɬɪɨɥɸɸɱɢɦ ɨɪɝɚɧɨɦ (ɩɨɫɚɞɨɜɢɦɢ ɨɫɨɛɚɦɢ) ɜɿɞɨɦɨɫɬɟɣ ɩɪɨ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɛɟɡ ɣɨɝɨ ɩɢɫɶɦɨɜɨʀ ɡɝɨɞɢ ɬɚ ɜɿɞɨɦɨɫɬɟɣ, ɳɨ ɫɬɚɧɨɜɥɹɬɶ ɤɨɧɮɿɞɟɧɰɿɣɧɭ ɿɧɮɨɪɦɚɰɿɸ, ɞɟɪɠɚɜɧɭ, ɤɨɦɟɪɰɿɣɧɭ ɱɢ ɛɚɧɤɿɜɫɶɤɭ ɬɚɽɦɧɢɰɸ ɬɚ ɫɬɚɥɢ ɜɿɞɨɦɿ ɩɿɞ ɱɚɫ ɜɢɤɨɧɚɧɧɹ ɩɨɫɚɞɨɜɢɦɢ ɨɫɨɛɚɦɢ ɫɥɭɠɛɨɜɢɯ ɨɛɨɜ’ɹɡɤɿɜ, ɤɪɿɦ ɜɢɩɚɞɤɿɜ, ɤɨɥɢ ɰɟ ɩɪɹɦɨ ɩɟɪɟɞɛɚɱɟɧɨ ɡɚɤɨɧɚɦɢ;
•ɧɚ ɩɨɜɧɟ ɜɿɞɲɤɨɞɭɜɚɧɧɹ ɡɛɢɬɤɿɜ (ɲɤɨɞɢ), ɡɚɩɨɞɿɹɧɢɯ ɧɟɡɚɤɨɧɧɢɦɢ ɞɿɹɦɢ (ɛɟɡɞɿɹɥɶɧɿɫɬɸ) ɤɨɧɬɪɨɥɸɸɱɢɯ ɨɪɝɚɧɿɜ (ʀɯ ɩɨɫɚɞɨɜɢɯ ɨɫɿɛ), ɭ ɜɫɬɚɧɨɜɥɟɧɨɦɭ ɡɚɤɨɧɨɦ ɩɨɪɹɞɤɭ.
Ʉɨɧɬɪɨɥɶɧɿ ɡɚɩɢɬɚɧɧɹ
3.1.əɤɿ ɨɪɝɚɧɢ, ɡɬɨɱɤɢ ɡɨɪɭ Ɂɚɤɨɧɭ ʋ2181, ɽɤɨɧɬɪɨɥɸɸɱɢɦɢ?
3.2.əɤɿ ɡɚɜɞɚɧɧɹ ɩɨɤɥɚɞɟɧɿ ɧɚ ɨɪɝɚɧɢ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ?
3.3.əɤɚ ɫɬɪɭɤɬɭɪɚ ɨɪɝɚɧɿɜ Ⱦɉɋ?
3.4.əɤɚ ɫɬɪɭɤɬɭɪɚ ȾɉȺɍ?
3.5.əɤɿ ɮɭɧɤɰɿʀ ɜɢɤɨɧɭɽ ɩɨɞɚɬɤɨɜɚ ɦɿɥɿɰɿɹ?
3.6.əɤɿ ɞɟɪɠɚɜɧɿ ɝɚɪɚɧɬɿʀ ɦɚɸɬɶ ɩɨɫɚɞɨɜɿ ɨɫɨɛɢ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ?
3.7.ɇɚɡɜɿɬɶ ɩɪɚɜɚ ɬɚ ɨɛɨɜ’ɹɡɤɢ ɩɥɚɬɧɢɤɿɜ ɩɨɞɚɬɤɿɜ.
3.8.Ɉɯɚɪɚɤɬɟɪɢɡɭɣɬɟ ɧɚɩɪɹɦɢ ɦɨɞɟɪɧɿɡɚɰɿʀ ɨɪɝɚɧɿɜ Ⱦɉɋ ɍɤɪɚʀɧɢ.
3.9.ɋɬɪɭɤɬɭɪɚ ɤɨɧɬɪɨɥɸɸɱɢɯ ɨɪɝɚɧɿɜ ɍɤɪɚʀɧɢ ɫɤɥɚɞɚɽɬɶɫɹ ɡ?
3.10.Ɉɯɚɪɚɤɬɟɪɢɡɭɣɬɟ ɨɫɧɨɜɢ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɩɨɞɚɬɤɿɜ ɿ ɡɛɨɪɿɜ ɨɪɝɚɧɚɦɢ Ⱦɉɋ
64

ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ
ɊɈɁȾȱɅ 4
ɉɈɊəȾɈɄ ɌȺ ɋɌɊɈɄɂ ɉɈȾȺɇɇə ɉɈȾȺɌɄɈȼɈȲ ȾȿɄɅȺɊȺɐȱȲ
Ʉɥɸɱɨɜɿ ɫɥɨɜɚ: ɞɟɤɥɚɪɚɰɿɹ, ɩɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ, ɫɬɪɨɤɢ ɩɨɞɚɧɧɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ, ɧɟɫɜɨɽɱɚɫɧɟ ɩɪɟɞɫɬɚɜɥɟɧɧɹ ɞɟɤɥɚɪɚɰɿʀ.
4.1. ɉɈȾȺɌɄɈȼȺ ȾȿɄɅȺɊȺɐȱə. ɋɌɊɈɄɂ ɉɈȾȺɇɇə ɉɈȾȺɌɄɈȼɈȲ ȾȿɄɅȺɊȺɐȱȲ
ɇɚɣɩɨɲɢɪɟɧɿɲɨɸ ɮɨɪɦɨɸ ɪɟɚɥɿɡɚɰɿʀ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ ɽ ɧɚɞɚɧɧɹ ɜɿɞɨɦɨɫɬɟɣ ɡ ɦɟɬɨɸ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɩɢɫɶɦɨɜɨ ɧɚ ɛɥɚɧɤɚɯ, ɹɤɿ ɜɢɞɚɸɬɶ ɛɟɡɤɨɲɬɨɜɧɨ ɩɨɞɚɬɤɨɜɿ ɨɪɝɚɧɢ. ɍ ɫɩɟɰɿɚɥɶɧɨ ɩɟɪɟɞɛɚɱɟɧɢɯ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɜɢɩɚɞɤɚɯ ɬɚɤɭ ɿɧɮɨɪɦɚɰɿɸ ɦɨɠɧɚ ɩɨɞɚɜɚɬɢ ɜ ɟɥɟɤɬɪɨɧɧɨɦɭ ɜɢɝɥɹɞɿ ɧɚ ɞɢɫɤɟɬɿ ɱɢ ɿɧɲɨɦɭ ɧɨɫɿʀ, ɳɨ ɞɨɩɭɫɤɚɽ ɤɨɦɩ’ɸɬɟɪɧɭ ɨɛɪɨɛɤɭ.
ɇɚ ɩɪɚɤɬɢɰɿ ɧɚɣɱɚɫɬɿɲɟ ɩɨɞɚɬɤɨɜɚ ɡɜɿɬɧɿɫɬɶ ɩɨɥɹɝɚɽ ɭ ɩɨɞɚɧɧɿ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ. Ɂɝɿɞɧɨ ɿɡ Ɂɚɤɨɧɨɦ ɍɤɪɚʀɧɢ «ɉɪɨ ɩɨɪɹɞɨɤ ɩɨɝɚɲɟɧɧɹ ɡɨɛɨɜ’ɹɡɚɧɶ ɩɥɚɬɧɢɤɿɜ ɩɨɞɚɬɤɿɜ ɩɟɪɟɞ ɛɸɞɠɟɬɚɦɢ ɿ ɞɟɪɠɚɜɧɢɦɢ ɰɿɥɶɨɜɢɦɢ ɮɨɧɞɚɦɢ» [22, ɫɬ. 1 ɩ. 11; 39, ɫɬ. 46], ɩɨɞɚɬɤɨɜɨɸ ɞɟɤɥɚɪɚɰɿɽɸ ɽ ɞɨɤɭɦɟɧɬ, ɹɤɢɣ ɩɨɞɚɽ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɞɨ ɤɨɧɬɪɨɥɸɸɱɨɝɨ ɨɪɝɚɧɭ ɭ ɫɬɪɨɤɢ, ɜɫɬɚɧɨɜɥɟɧɿ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ, ɧɚ ɩɿɞɫɬɚɜɿ ɹɤɨɝɨ ɡɞɿɣɫɧɸɽɬɶɫɹ ɧɚɪɚɯɭɜɚɧɧɹ ɿ ɫɩɥɚɬɚ ɩɨɞɚɬɤɭ ɱɢ ɡɛɨɪɭ (ɨɛɨɜ’ɹɡɤɨɜɨɝɨ ɩɥɚɬɟɠɭ), ɚɥɟ ɉɨɞɚɬɤɨɜɢɣ ɤɨɞɟɤɫ ɍɤɪɚʀɧɢ [39, ɫɬ. 46] ɡɚɡɧɚɱɚɽ, ɳɨ ɧɚ ɩɿɞɫɬɚɜɿ ɰɶɨɝɨ ɞɨɤɭɦɟɧɬɚ (ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ) ɡɞɿɣɫɧɸɽɬɶɫɹ: 1) ɧɚɪɚɯɭɜɚɧɧɹ ɬɚ/ɚɛɨ ɫɩɥɚɬɚ ɩɨɞɚɬɤɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ; 2) ɧɚɪɚɯɭɜɚɧɧɹ ɫɭɦɢ ɞɨɯɨɞɭ ɧɚ ɤɨɪɢɫɬɶ ɩɥɚɬɧɢɤɿɜ ɩɨɞɚɬɤɿɜ — ɮɿɡɢɱɧɢɯ ɨɫɿɛ; 3) ɭɬɪɢɦɚɧɧɹ ɬɚ/ɚɛɨ ɫɩɥɚɬɚ ɩɨɞɚɬɤɭ. Ⱦɨɞɚɬɤɢ ɞɨ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɽ ʀʀ ɧɟɜɿɞ’ɽɦɧɨɸ ɱɚɫɬɢɧɨɸ. ȼɢɯɨɞɹɱɢ ɡ ɰɶɨɝɨ, ɛɭɞɶ-ɹɤɢɣ ɞɨɤɭɦɟɧɬ, ɳɨ ɩɨɞɚɽɬɶɫɹ ɞɨ ɤɨɧɬɪɨɥɸɸɱɨɝɨ ɨɪɝɚɧɭ ɿ ɩɪɢɡɧɚɱɟɧɢɣ ɞɥɹ ɧɚɪɚɯɭɜɚɧɧɹ ɬɚ ɫɩɥɚɬɢ ɨɛɨɜ’ɹɡɤɨɜɢɯ ɩɥɚɬɟɠɿɜ ɭ ɩɟɜɧɿ ɮɨɧɞɢ, ɽ ɞɟɤɥɚɪɚɰɿɽɸ ɧɟɡɚɥɟɠɧɨ ɜɿɞ ɬɨɝɨ, ɹɤɭ ɧɚɡɜɭ ɦɚɽ ɬɚɤɢɣ ɞɨɤɭɦɟɧɬ: ɪɨɡɪɚɯɭɧɨɤ, ɞɨɜɿɞɤɚ ɚɛɨ ɡɜɿɬ. Ɉɬɠɟ, ɩɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ ɦɚɽ ɯɚɪɚɤɬɟɪ ɩɨɞɚɬɤɨɜɨɝɨ ɪɨɡɪɚɯɭɧɤɭ, ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɹɤɨɝɨ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɫɚɦɨɫɬɿɣɧɨ ɨɛɱɢɫɥɸɽ ɫɭɦɭ ɩɨɞɚɬɤɭ ɿ ɧɟɫɟ ɨɛɨɜ’ɹɡɨɤ ɳɨɞɨ ɫɜɨɽɱɚɫɧɨʀ ɣɨɝɨ ɫɩɥɚɬɢ.
65

ɊɈɁȾȱɅ 4. ɉɈɊəȾɈɄ ɌȺ ɋɌɊɈɄɂ ɉɈȾȺɇɇə …
Ɍɪɚɞɢɰɿɣɧɨ ɩɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ ɹɤ ɮɨɪɦɚ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ ɜɿɞɩɨɜɿɞɚɽ ɬɚɤɨɦɭ ɩɨɪɹɞɤɭ ɫɩɥɚɬɢ ɩɨɞɚɬɤɭ, ɡɚ ɹɤɨɝɨ ɨɛɨɜ’ɹɡɨɤ ɡ ɣɨɝɨ ɫɩɥɚɬɢ ɩɨɤɥɚɞɚɽɬɶɫɹ ɛɟɡɩɨɫɟɪɟɞɧɶɨ ɧɚ ɩɥɚɬɧɢɤɚ. ɉɨɞɚɬɤɨɜɭ ɞɟɤɥɚɪɚɰɿɸ ɩɨɞɚɸɬɶ ɞɨ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ ɡɚ ɦɿɫɰɟɦ ɨɛɥɿɤɭ ɩɥɚɬɧɢɤɚ ɭ ɞɜɨɯ ɩɪɢɦɿɪɧɢɤɚɯ, ɨɞɢɧ ɡ ɹɤɢɯ ɩɨɜɟɪɬɚɽɬɶɫɹ ɩɥɚɬɧɢɤɭ ɡ ɩɨɡɧɚɱɤɨɸ ɩɨɫɚɞɨɜɨʀ ɨɫɨɛɢ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ ɩɪɨ ɞɚɬɭ ʀʀ ɩɪɢɣɧɹɬɬɹ. ɉɿɞɩɢɫ ɩɨɫɚɞɨɜɨʀ ɨɫɨɛɢ ɦɚɽ ɛɭɬɢ ɡɚɫɜɿɞɱɟɧɢɣ. ɉɨɞɚɬɤɨɜɿ ɞɟɤɥɚɪɚɰɿʀ ɩɪɢɣɦɚɸɬɶ ɤɨɧɬɪɨɥɸɸɱɿ ɨɪɝɚɧɢ ɛɟɡ ɩɨɩɟɪɟɞɧɶɨʀ ɩɟɪɟɜɿɪɤɢ ɡɚɡɧɚɱɟɧɢɯ ɭ ɧɢɯ ɞɚɧɢɯ. Ɏɨɪɦɭ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ (ɪɨɡɪɚɯɭɧɤɭ) ɜɫɬɚɧɨɜɥɸɽ ɰɟɧɬɪɚɥɶɧɢɣ (ɤɟɪɿɜɧɢɣ) ɨɪɝɚɧ ɤɨɧɬɪɨɥɸɸɱɨɝɨ ɨɪɝɚɧɭ ɡɚ ɩɨɝɨɞɠɟɧɧɹɦ ɡ Ɇɿɧɿɫɬɟɪɫɬɜɨɦ ɮɿɧɚɧɫɿɜ ɍɤɪɚʀɧɢ [39, ɫɬ. 46]. Ɂɚɬɜɟɪɞɠɟɧɿ ɮɨɪɦɢ ɩɨɞɚɬɤɨɜɢɯ ɞɟɤɥɚɪɚɰɿɣ ɦɚɸɬɶ ɧɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɢɣ ɯɚɪɚɤɬɟɪ, ɳɨ ɨɡɧɚɱɚɽ ɨɛɨɜ’ɹɡɤɨɜɿɫɬɶ ʀɯ ɞɨɬɪɢɦɚɧɧɹ ɹɤ ɞɥɹ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɬɚɤ ɿ ɞɥɹ ɩɨɞɚɬɤɨɜɢɯ ɨɪɝɚɧɿɜ.
ɉɨɞɚɬɤɨɜɿ ɞɟɤɥɚɪɚɰɿʀ ɩɨɞɚɸɬɶɫɹ ɡɚ ɛɚɡɨɜɢɣ ɩɨɞɚɬɤɨɜɢɣ (ɡɜɿɬɧɢɣ) ɩɟɪɿɨɞ, ɳɨ ɞɨɪɿɜɧɸɽ [39, ɫɬ. 49]:
ɚ) ɤɚɥɟɧɞɚɪɧɨɦɭ ɦɿɫɹɰɸ — ɩɪɨɬɹɝɨɦ 20 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ, ɧɚɫɬɭɩɧɢɯ ɡɚ ɨɫɬɚɧɧɿɦ ɤɚɥɟɧɞɚɪɧɢɦ ɞɧɟɦ ɡɜɿɬɧɨɝɨ (ɩɨɞɚɬɤɨɜɨɝɨ) ɦɿɫɹɰɹ;
ɛ) ɤɚɥɟɧɞɚɪɧɨɦɭ ɤɜɚɪɬɚɥɭ ɱɢ ɤɚɥɟɧɞɚɪɧɨɦɭ ɩɿɜɪɿɱɱɸ — ɩɪɨɬɹɝɨɦ 40 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ, ɧɚɫɬɭɩɧɢɯ ɡɚ ɨɫɬɚɧɧɿɦ ɤɚɥɟɧɞɚɪɧɢɦ ɞɧɟɦ ɡɜɿɬɧɨɝɨ (ɩɨɞɚɬɤɨɜɨɝɨ) ɤɜɚɪɬɚɥɭ (ɩɿɜɪɿɱɱɹ);
ɜ) ɤɚɥɟɧɞɚɪɧɨɦɭ ɪɨɤɭ — ɩɪɨɬɹɝɨɦ 60 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ ɡɚ ɨɫɬɚɧɧɿɦ ɤɚɥɟɧɞɚɪɧɢɦ ɞɧɟɦ ɡɜɿɬɧɨɝɨ (ɩɨɞɚɬɤɨɜɨɝɨ) ɪɨɤɭ;
ɝ) ɤɚɥɟɧɞɚɪɧɨɦɭ ɪɨɤɭ ɞɥɹ ɩɥɚɬɧɢɤɿɜ ɩɨɞɚɬɤɿɜ ɧɚ ɞɨɯɨɞɢ ɮɿɡɢɱɧɢɯ ɨɫɿɛ — ɞɨ 1 ɬɪɚɜɧɹ ɪɨɤɭ, ɧɚɫɬɭɩɧɨɝɨ ɡɚ ɡɜɿɬɧɢɦ;
ɞ) ɤɚɥɟɧɞɚɪɧɨɦɭ ɪɨɤɭ ɞɥɹ ɩɥɚɬɧɢɤɿɜ ɩɨɞɚɬɤɿɜ ɧɚ ɞɨɯɨɞɢ ɮɿɡɢɱɧɢɯ ɨɫɿɛ — ɩɿɞɩɪɢɽɦɰɿɜ ɩɪɨɬɹɝɨɦ 40 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ, ɧɚɫɬɭɩɧɢɯ ɡɚ ɨɫɬɚɧɧɿɦ ɤɚɥɟɧɞɚɪɧɢɦ ɞɧɟɦ ɡɜɿɬɧɨɝɨ (ɩɨɞɚɬɤɨɜɨɝɨ) ɪɨɤɭ.
Ƚɪɚɧɢɱɧɿ ɬɟɪɦɿɧɢ ɩɨɞɚɧɧɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɦɨɠɭɬɶ ɛɭɬɢ ɩɪɨɞɨɜɠɟɧɿ ɡɚ ɪɿɲɟɧɧɹɦ ɤɟɪɿɜɧɢɤɚ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ (ɱɢ ɣɨɝɨ ɡɚɫɬɭɩɧɢɤɚ) ɡɚ ɩɢɫɶɦɨɜɢɦ ɡɚɩɢɬɨɦ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɥɢɲɟ ɭ ɜɢɩɚɞɤɚɯ, ɹɤɳɨ ɬɚɤɢɣ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɩɪɨɬɹɝɨɦ ɡɚɡɧɚɱɟɧɢɯ ɫɬɪɨ-
ɤɿɜ [88, ɫ. 156; 90, ɫ. 122]:
1)ɩɟɪɟɛɭɜɚɜ ɡɚ ɦɟɠɚɦɢ ɍɤɪɚʀɧɢ;
2)ɛɭɜ ɭ ɩɥɚɜɚɧɧɿ ɧɚ ɦɨɪɫɶɤɢɯ ɫɭɞɚɯ ɡɚ ɦɟɠɚɦɢ ɍɤɪɚʀɧɢ ɭ ɫɤɥɚɞɿ ɤɨɦɚɧɞɢ (ɟɤɿɩɚɠɭ) ɬɚɤɢɯ ɫɭɞɟɧ;
3)ɩɟɪɟɛɭɜɚɜ ɭ ɦɿɫɰɹɯ ɩɨɡɛɚɜɥɟɧɧɹ ɜɨɥɿ ɡɚ ɜɢɪɨɤɨɦ ɫɭɞɭ;
66

ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ
4)ɦɚɜ ɨɛɦɟɠɟɧɭ ɫɜɨɛɨɞɭ ɩɟɪɟɫɭɜɚɧɧɹ ɭ ɡɜ’ɹɡɤɭ ɡ ɭɜ’ɹɡɧɟɧɧɹɦ ɱɢ ɩɨɥɨɧɨɦ ɧɚ ɬɟɪɢɬɨɪɿʀ ɿɧɲɢɯ ɞɟɪɠɚɜ ɚɛɨ ɱɟɪɟɡ ɿɧɲɿ ɨɛɫɬɚɜɢɧɢ ɧɟɩɟɪɟɛɨɪɧɨʀ ɫɢɥɢ, ɩɿɞɬɜɟɪɞɠɟɧɿ ɞɨɤɭɦɟɧɬɚɥɶɧɨ;
5)ɛɭɜ ɜɢɡɧɚɧɢɣ ɡɚ ɪɿɲɟɧɧɹɦ ɫɭɞɭ ɛɟɡɜɿɫɬɢ ɜɿɞɫɭɬɧɿɦ ɚɛɨ ɩɟɪɟɛɭɜɚɜ ɭ ɪɨɡɲɭɤɭ ɭ ɜɢɩɚɞɤɚɯ, ɩɟɪɟɞɛɚɱɟɧɢɯ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ.
ɉɪɨɞɨɜɠɟɧɧɹ ɝɪɚɧɢɱɧɢɯ ɫɬɪɨɤɿɜ ɩɨɞɚɧɧɹ ɩɨɞɚɬɤɨɜɢɯ ɞɟɤɥɚɪɚɰɿɣ ɡɞɿɣɫɧɸɽɬɶɫɹ ɭ ɪɚɡɿ, ɹɤɳɨ ɮɿɡɢɱɧɚ ɨɫɨɛɚ-ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɱɢ ɩɨɫɚɞɨɜɿ ɨɫɨɛɢ ɸɪɢɞɢɱɧɨʀ ɨɫɨɛɢ-ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɧɟ ɦɚɥɢ ɦɨɠɥɢɜɨɫɬɿ ɭ ɜɫɬɚɧɨɜɥɟɧɢɣ ɬɟɪɦɿɧ ɜɢɤɨɧɚɬɢ ɩɨɞɚɬɤɨɜɿ ɨɛɨɜ’ɹɡɤɢ
ɿɫɤɨɪɢɫɬɚɬɢɫɹ ɩɨɞɚɬɤɨɜɢɦɢ ɩɪɚɜɚɦɢ (ɩɪɢɱɨɦɭ ɜɥɚɫɧɢɤ ɬɚɤɨʀ ɸɪɢɞɢɱɧɨʀ ɨɫɨɛɢ ɦɚɽ ɛɭɬɢ ɩɨɡɛɚɜɥɟɧɢɣ ɦɨɠɥɢɜɨɫɬɿ ɩɪɢɡɧɚɱɢɬɢ ɿɧɲɢɯ ɩɨɫɚɞɨɜɢɯ ɨɫɿɛ ɞɥɹ ɜɢɤɨɧɚɧɧɹ ɰɶɨɝɨ ɨɛɨɜ’ɹɡɤɭ). Ⱦɥɹ ɩɪɨɞɨɜɠɟɧɧɹ ɬɚɤɢɯ ɫɬɪɨɤɿɜ ɩɥɚɬɧɢɤ ɩɨɞɚɽ ɩɢɫɶɦɨɜɭ ɡɚɹɜɭ ɜ ɞɨɜɿɥɶɧɿɣ ɮɨɪɦɿ ɩɪɨɬɹɝɨɦ 30 ɞɧɿɜ, ɧɚɫɬɭɩɧɢɯ ɡɚ ɞɧɟɦ ɡɚɤɿɧɱɟɧɧɹ ɜɢɳɟɜɤɚɡɚɧɢɯ ɨɛɫɬɚɜɢɧ.
əɤɳɨ ɩɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ ɡɚ ɤɜɚɪɬɚɥ, ɩɿɜɪɿɱɱɹ, ɬɪɢ ɤɜɚɪɬɚɥɢ ɚɛɨ ɪɿɤ ɪɨɡɪɚɯɨɜɭɽɬɶɫɹ ɧɚɪɨɫɬɚɸɱɢɦ ɩɿɞɫɭɦɤɨɦ ɧɚ ɩɿɞɫɬɚɜɿ ɩɨɤɚɡɧɢɤɿɜ ɛɚɡɨɜɢɯ ɩɨɞɚɬɤɨɜɢɯ ɩɟɪɿɨɞɿɜ, ɡ ɹɤɢɯ ɫɤɥɚɞɚɸɬɶɫɹ ɬɚɤɿ ɤɜɚɪɬɚɥ, ɩɿɜɪɿɱɱɹ, ɬɪɢ ɤɜɚɪɬɚɥɢ ɚɛɨ ɪɿɤ (ɛɟɡ ɭɪɚɯɭɜɚɧɧɹ ɚɜɚɧɫɨɜɢɯ ɜɧɟɫɤɿɜ), ɬɨ ɡɚɡɧɚɱɟɧɚ ɩɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ ɩɨɞɚɽɬɶɫɹ ɭ ɫɬɪɨɤɢ, ɜɢɡɧɚɱɟɧɿ ɩɭɧɤɬɨɦ 49.18 ɰɿɽʀ ɫɬɚɬɬɿ ɞɥɹ ɬɚɤɨɝɨ ɛɚɡɨɜɨɝɨ ɡɜɿɬɧɨɝɨ (ɩɨɞɚɬɤɨɜɨɝɨ) ɩɟɪɿɨɞɭ [39].
əɤɳɨ ɨɫɬɚɧɧɿɣ ɞɟɧɶ ɫɬɪɨɤɭ ɩɨɞɚɧɧɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɩɪɢɩɚɞɚɽ ɧɚ ɜɢɯɿɞɧɢɣ ɚɛɨ ɫɜɹɬɤɨɜɢɣ ɞɟɧɶ, ɬɨ ɨɫɬɚɧɧɿɦ ɞɧɟɦ ɫɬɪɨɤɭ ɜɜɚɠɚɽɬɶɫɹ ɨɩɟɪɚɰɿɣɧɢɣ (ɛɚɧɤɿɜɫɶɤɢɣ) ɞɟɧɶ, ɳɨ ɧɚɫɬɚɽ ɡɚ ɜɢɯɿɞɧɢɦ ɚɛɨ ɫɜɹɬɤɨɜɢɦ ɞɧɟɦ [39, ɫɬ. 49 ɩ. 20].
əɤɳɨ ɡɜɿɬɧɢɣ (ɩɨɞɚɬɤɨɜɢɣ) ɩɟɪɿɨɞ ɧɟ ɜɫɬɚɧɨɜɥɟɧɨ, ɩɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ ɩɨɞɚɽɬɶɫɹ ɬɚ ɩɨɞɚɬɤɨɜɟ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɫɩɥɚɱɭɽɬɶɫɹ ɭ ɫɬɪɨɤɢ, ɩɟɪɟɞɛɚɱɟɧɿ ɞɥɹ ɦɿɫɹɱɧɨɝɨ ɛɚɡɨɜɨɝɨ ɡɜɿɬɧɨɝɨ (ɩɨɞɚɬɤɨɜɨɝɨ) ɩɟɪɿɨɞɭ, ɤɪɿɦ ɜɢɩɚɞɤɿɜ, ɤɨɥɢ ɩɨɞɚɧɧɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɧɟ ɩɟɪɟɞɛɚɱɟɧɨ ɬɚɤɢɦ ɪɨɡɞɿɥɨɦ ɰɶɨɝɨ Ʉɨɞɟɤɫɭ [39, ɫɬ. 49 ɩ. 21].
ȼɫɬɚɧɨɜɥɟɧɧɹ ɮɨɪɦ ɚɛɨ ɦɟɬɨɞɿɜ ɨɛɨɜ’ɹɡɤɨɜɨʀ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ, ɹɤɿ ɩɟɪɟɞɛɚɱɚɸɬɶ ɩɨɞɚɧɧɹ ɡɜɟɞɟɧɨʀ ɿɧɮɨɪɦɚɰɿʀ ɳɨɞɨ ɨɤɪɟɦɢɯ ɞɨɯɨɞɿɜ, ɜɢɬɪɚɬ, ɩɿɥɶɝ ɚɛɨ ɿɧɲɢɯ ɟɥɟɦɟɧɬɿɜ ɩɨɞɚɬɤɨɜɢɯ ɛɚɡ, ɹɤɿ ɪɚɧɿɲɟ ɛɭɥɢ ɜɿɞɛɢɬɿ ɭ ɩɨɞɚɬɤɨɜɢɯ ɞɟɤɥɚɪɚɰɿɹɯ ɱɢ ɪɨɡɪɚɯɭɧɤɚɯ ɡ ɨɤɪɟɦɢɯ ɩɨɞɚɬɤɿɜ ɚɛɨ ɡɛɨɪɿɜ (ɨɛɨɜ’ɹɡɤɨɜɢɯ ɩɥɚɬɟɠɿɜ), ɧɟ ɞɨɡɜɨɥɹɽɬɶɫɹ, ɹɤɳɨ ɿɧɲɟ ɧɟ ɜɫɬɚɧɨɜɥɟɧɨ ɡɚɤɨɧɚɦɢ ɡ ɩɢɬɚɧɶ ɨɩɨɞɚɬɤɭɜɚɧɧɹ.
67

ɊɈɁȾȱɅ 4. ɉɈɊəȾɈɄ ɌȺ ɋɌɊɈɄɂ ɉɈȾȺɇɇə …
4.2. ɉɈɊəȾɈɄ ɉɈȾȺɇɇə ɉɈȾȺɌɄɈȼɈȲ ȾȿɄɅȺɊȺɐȱȲ ɉɅȺɌɇɂɄȺɆɂ ɉɈȾȺɌɄȱȼ
ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɦɚɽ ɩɪɚɜɨ ɜɢɛɪɚɬɢ ɨɞɢɧ ɡ ɬɚɤɢɯ ɩɨɪɹɞɤɿɜ ɩɨɞɚɧɧɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ [39, ɫɬ. 49]:
ɚ) ɨɫɨɛɢɫɬɨ (ɡ ɜɿɞɦɿɬɤɨɸ ɩɪɨ ɞɚɬɭ ɩɨɞɚɧɧɹ ɧɚ ɤɨɩɿʀ ɞɟɤɥɚɪɚɰɿʀ); ɛ) ɩɟɪɟɫɢɥɚɧɧɹɦ (ɞɚɬɨɸ ɩɨɞɚɧɧɹ ɞɟɤɥɚɪɚɰɿʀ ɜɜɚɠɚɬɢɦɭɬɶ ɞɚɬɭ ɜɿɞɩɪɚɜɥɟɧɧɹ ɪɟɤɨɦɟɧɞɨɜɚɧɨɝɨ ɥɢɫɬɚ). ɍ ɬɚɤɨɦɭ ɪɚɡɿ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɩɨɜɢɧɟɧ ɧɟ ɩɿɡɧɿɲɟ ɧɿɠ ɡɚ ɞɟɫɹɬɶ ɞɧɿɜ ɞɨ ɡɚɤɿɧɱɟɧɧɹ ɝɪɚɧɢɱɧɨɝɨ ɫɬɪɨɤɭ ɩɨɞɚɧɧɹ ɞɟɤɥɚɪɚɰɿʀ ɧɚɞɿɫɥɚɬɢ ʀʀ ɧɚ ɚɞɪɟɫɭ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ ɩɨɲɬɨɸ ɡ ɩɨɜɿɞɨɦɥɟɧɧɹɦ ɩɪɨ ɜɪɭɱɟɧɧɹ. ɉɨɪɹɞɨɤ ɨɮɨɪɦɥɟɧɧɹ ɡɚɡɧɚɱɟɧɢɯ ɩɨɲɬɨɜɢɯ ɜɿɞɩɪɚɜɥɟɧɶ, ɚ ɬɚɤɨɠ ɧɨɪɦɚɬɢɜɢ ʀɯ ɨɛɿɝɭ ɜɢɡɧɚɱɚɸɬɶɫɹ Ʉɚɛɿɧɟɬɨɦ Ɇɿɧɿɫɬɪɿɜ ɍɤɪɚʀɧɢ. Ɂɚɡɧɚɱɢɦɨ, ɳɨ ɭ ɪɚɡɿ ɜɬɪɚɬɢ ɚɛɨ ɩɫɭɜɚɧɧɹ ɩɨɲɬɨɜɨɝɨ ɜɿɞɩɪɚɜɥɟɧɧɹ ɱɢ ɡɚɬɪɢɦɤɢ ɣɨɝɨ ɜɪɭɱɟɧɧɹ ɤɨɧɬɪɨɥɸɸɱɨɦɭ ɨɪɝɚɧɭ ɜɿɞɩɨɜɿɞɚɥɶɧɿɫɬɶ ɡɚ ɧɟɩɨɞɚɧɧɹ ɚɛɨ ɧɟɫɜɨɽɱɚɫɧɟ ɩɨɞɚɧɧɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɧɟɫɟ ɨɩɟɪɚɬɨɪ ɩɨɲɬɨɜɨɝɨ ɡɜ’ɹɡɤɭ ɜ ɩɨɪɹɞɤɭ, ɩɟɪɟɞɛɚɱɟɧɨɦɭ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ, ɩɪɢ ɰɶɨɦɭ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɡɜɿɥɶɧɹɽɬɶɫɹ ɜɿɞ ɛɭɞɶ-ɹɤɨʀ ɜɿɞɩɨɜɿɞɚɥɶɧɨɫɬɿ ɡɚ ɧɟɩɨɞɚɧɧɹ ɚɛɨ ɧɟɫɜɨɽɱɚɫɧɟ ɩɨɞɚɧɧɹ ɬɚɤɨʀ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ. ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɩɪɨɬɹɝɨɦ ɩ’ɹɬɢ ɪɨɛɨɱɢɯ ɞɧɿɜ ɡ ɞɧɹ ɨɬɪɢɦɚɧɧɹ ɩɨɜɿɞɨɦɥɟɧɧɹ ɩɪɨ ɜɬɪɚɬɭ ɚɛɨ ɡɿɩɫɭɬɬɹ ɩɨɲɬɨɜɨɝɨ ɜɿɞɩɪɚɜɥɟɧɧɹ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɧɚɞɿɫɥɚɬɢ ɩɨɲɬɨɸ ɚɛɨ ɧɚɞɚɬɢ ɨɫɨɛɢɫɬɨ (ɡɚ ɣɨɝɨ ɜɢɛɨɪɨɦ) ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɞɪɭɝɢɣ ɩɪɢɦɿɪɧɢɤ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɪɚɡɨɦ ɡ ɤɨɩɿɽɸ ɩɨɜɿɞɨɦɥɟɧɧɹ ɩɪɨ ɜɬɪɚɬɭ ɚɛɨ ɡɿɩɫɭɬɬɹ ɩɨɲɬɨɜɨɝɨ ɜɿɞɩɪɚɜɥɟɧɧɹ. ɜ) ɜ ɟɥɟɤɬɪɨɧɧɨɦɭ ɜɢɝɥɹɞɿ, ɳɨ ɨɡɧɚɱɚɽ: ɩɨɞɚɬɤɨɜɢɣ ɨɪɝɚɧ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɩɪɢɣɧɹɬɢ ɩɨɞɚɬɤɨɜɭ ɡɜɿɬɧɿɫɬɶ ɡɚ ɞɨɬɪɢɦɚɧɧɹ ɜɿɞɩɨɜɿɞɧɢɯ ɭɦɨɜ. ɇɚɩɪɢɤɥɚɞ, ɡɝɿɞɧɨ ɡ ɩ. 4.4.2 ɫɬ. 4 Ɂɚɤɨɧɭ ɍɤɪɚʀɧɢ «ɉɪɨ ɩɨɪɹɞɨɤ ɩɨɝɚɲɟɧɧɹ ɡɨɛɨɜ’ɹɡɚɧɶ ɩɥɚɬɧɢɤɿɜ ɩɨɞɚɬɤɿɜ ɩɟɪɟɞ ɛɸɞɠɟɬɚɦɢ ɿ ɞɟɪɠɚɜɧɢɦɢ ɰɿɥɶɨɜɢɦɢ ɮɨɧɞɚɦɢ» [22] ɩɨɞɚɬɤɨɜɭ ɡɜɿɬɧɿɫɬɶ ɦɨɠɟ ɛɭɬɢ ɩɨɞɚɧɨ ɡɚ ɞɨɛɪɨɜɿɥɶɧɢɦ ɪɿɲɟɧɧɹɦ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɩɨɞɚɬɤɨɜɨɦɭ ɨɪɝɚɧɭ ɜ ɟɥɟɤɬɪɨɧɧɿɣ ɮɨɪɦɿ, ɡɚ ɭɦɨɜɢ ɪɟɽɫɬɪɚɰɿʀ ɟɥɟɤɬɪɨɧɧɨɝɨ ɩɿɞɩɢɫɭ ɩɿɞɡɜɿɬɧɢɯ ɨɫɿɛ ɭ ɩɨɪɹɞɤɭ, ɜɢɡɧɚɱɟɧɨɦɭ ɡɚ-
ɤɨɧɨɞɚɜɫɬɜɨɦ.
Ɏɨɪɦɢ ɨɛɨɜ’ɹɡɤɨɜɨʀ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ (ɩɨɞɚɬɤɨɜɿ ɞɟɤɥɚɪɚɰɿʀ ɚɛɨ ɩɨɞɚɬɤɨɜɿ ɪɨɡɪɚɯɭɧɤɢ), ɜɫɬɚɧɨɜɥɟɧɿ ɩɨɞɚɬɤɨɜɢɦ ɨɪɝɚɧɨɦ, ɩɨɜɢɧɧɿ ɜɿɞɩɨɜɿɞɚɬɢ ɧɨɪɦɚɦ ɿ ɡɦɿɫɬɭ ɩɟɜɧɨɝɨ ɩɨɞɚɬɤɭ ɚɛɨ ɡɛɨɪɭ. ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɦɚɽ ɩɪɚɜɨ ɩɨɞɚɬɢ ɩɨɞɚɬɤɨɜɢɣ ɡɜɿɬ ɡɚ ɿɧɲɨɸ ɮɨɪɦɨɸ, ɹɤɳɨ ɜɿɧ ɜɜɚɠɚɽ, ɳɨ ɮɨɪɦɚ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ, ɹɤɚ ɜɫɬɚɧɨɜɥɟɧɚ ɩɨɞɚɬɤɨɜɢɦ ɨɪɝɚɧɨɦ, ɡɛɿɥɶɲɭɽ ɚɛɨ ɡɦɟɧɲɭɽ ɫɭɦɭ
68

ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ
ɩɨɞɚɬɤɭ ɜɫɭɩɟɪɟɱ ɧɨɪɦɚɦ ɡɚɤɨɧɭ ɳɨɞɨ ɰɶɨɝɨ ɨɛɨɜ’ɹɡɤɨɜɨɝɨ ɩɥɚɬɟɠɭ. Ɍɚɤɢɣ ɡɜɿɬ ɡɚ ɿɧɲɨɸ ɮɨɪɦɨɸ ɩɨɞɚɽɬɶɫɹ ɪɚɡɨɦ ɡ ɩɨɹɫɧɟɧɧɹɦ ɦɨɬɢɜɿɜ ɣɨɝɨ ɫɤɥɚɞɚɧɧɹ.
ɉɨɞɚɬɤɨɜɢɣ ɨɪɝɚɧ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɩɪɢɣɧɹɬɢ ɞɟɤɥɚɪɚɰɿɸ, ɩɪɢ ɰɶɨɦɭ ɮɚɤɬ ɩɪɢɣɧɹɬɬɹ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ ɦɚɽ ɱɿɬɤɨ ɜɢɡɧɚɱɟɧɿ ɱɚɫɨɜɿ ɦɟɠɿ, ɿ ɩɥɚɬɧɢɤ ɩɨɜɢɧɟɧ ɩɨɞɚɬɢ ɩɨɞɚɬɤɨɜɭ ɞɟɤɥɚɪɚɰɿɸ ɭ ɜɫɬɚɧɨɜɥɟɧɢɣ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɫɬɪɨɤ. ɉɪɢɣɧɹɬɬɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɽ ɨɛɨɜ’ɹɡɤɨɦ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ. ɉɿɞ ɱɚɫ ɩɪɢɣɧɹɬɬɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɭɩɨɜɧɨɜɚɠɟɧɚ ɩɨɫɚɞɨɜɚ ɨɫɨɛɚ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɜ ɹɤɨɦɭ ɩɟɪɟɛɭɜɚɽ ɧɚ ɨɛɥɿɤɭ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ, ɡɨɛɨɜ’ɹɡɚɧɚ ɩɟɪɟɜɿɪɢɬɢ ɧɚɹɜɧɿɫɬɶ ɬɚ ɞɨɫɬɨɜɿɪɧɿɫɬɶ ɡɚɩɨɜɧɟɧɧɹ ɜɫɿɯ ɨɛɨɜ’ɹɡɤɨɜɢɯ ɪɟɤɜɿɡɢɬɿɜ, ɩɟɪɟɞɛɚɱɟɧɢɯ ɩɭɧɤɬɚɦɢ 48.3 ɬɚ 48.4 ɫɬɚɬɬɿ 48 ɰɶɨɝɨ Ʉɨɞɟɤɫɭ [39]. ȱɧɲɿ ɩɨɤɚɡɧɢɤɢ, ɡɚɡɧɚɱɟɧɿ ɜ ɩɨɞɚɬɤɨɜɿɣ ɞɟɤɥɚɪɚɰɿʀ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɞɨ ʀʀ ɩɪɢɣɧɹɬɬɹ ɩɟɪɟɜɿɪɰɿ ɧɟ ɩɿɞɥɹɝɚɸɬɶ.
Ɂɚ ɭɦɨɜɢ ɞɨɬɪɢɦɚɧɧɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɜɢɦɨɝ ɰɿɽʀ ɫɬɚɬɬɿ ɩɨɫɚɞɨɜɚ ɨɫɨɛɚ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɜ ɹɤɨɦɭ ɩɟɪɟɛɭɜɚɽ ɧɚ ɨɛɥɿɤɭ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ, ɡɨɛɨɜ’ɹɡɚɧɚ ɡɚɪɟɽɫɬɪɭɜɚɬɢ ɩɨɞɚɬɤɨɜɭ ɞɟɤɥɚɪɚɰɿɸ ɩɥɚɬɧɢɤɚ ɞɚɬɨɸ ʀʀ ɮɚɤɬɢɱɧɨɝɨ ɨɬɪɢɦɚɧɧɹ ɨɪɝɚɧɨɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ.
ȼɿɞɦɨɜɚ ɩɨɫɚɞɨɜɨʀ ɨɫɨɛɢ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɩɪɢɣɧɹɬɢ ɩɨɞɚɬɤɨɜɭ ɞɟɤɥɚɪɚɰɿɸ ɡ ɛɭɞɶ-ɹɤɢɯ ɩɪɢɱɢɧ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɜɢɫɭɧɟɧɧɹ ɛɭɞɶ-ɹɤɢɯ ɧɟ ɜɢɡɧɚɱɟɧɢɯ ɫɬɚɬɬɟɸ 49 [39] ɩɟɪɟɞɭɦɨɜ ɳɨɞɨ ɬɚɤɨɝɨ ɩɪɢɣɧɹɬɬɹ (ɜɤɥɸɱɚɸɱɢ ɡɦɿɧɭ ɩɨɤɚɡɧɢɤɿɜ ɬɚɤɨʀ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ, ɡɦɟɧɲɟɧɧɹ ɚɛɨ ɫɤɚɫɭɜɚɧɧɹ ɜɿɞ’ɽɦɧɨɝɨ ɡɧɚɱɟɧɧɹ ɨɛ’ɽɤɬɿɜ ɨɩɨɞɚɬɤɭɜɚɧɧɹ, ɫɭɦ ɛɸɞɠɟɬɧɢɯ ɜɿɞɲɤɨɞɭɜɚɧɶ, ɧɟɡɚɤɨɧɧɨɝɨ ɡɛɿɥɶɲɟɧɧɹ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɬɨɳɨ) ɡɚɛɨɪɨɧɹɽɬɶɫɹ.
ɍ ɪɚɡɿ ɩɨɞɚɧɧɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɞɨ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ, ɡɚɩɨɜɧɟɧɨʀ ɡ ɩɨɪɭɲɟɧɧɹɦ ɜɢɦɨɝ ɩɭɧɤɬɿɜ 48.3 ɬɚ 48.4 ɫɬɚɬɬɿ 48 ɰɶɨɝɨ Ʉɨɞɟɤɫɭ [39], ɬɚɤɢɣ ɨɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɧɚɞɚɬɢ ɬɚɤɨɦɭ ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɿɜ ɩɢɫɶɦɨɜɟ ɩɨɜɿɞɨɦɥɟɧɧɹ ɩɪɨ ɜɿɞɦɨɜɭ ɭ ɩɪɢɣɧɹɬɬɿ ɣɨɝɨ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɿɡ ɡɚɡɧɚɱɟɧɧɹɦ ɩɪɢɱɢɧ ɬɚɤɨʀ ɜɿɞɦɨɜɢ:
ɭɪɚɡɿ ɨɬɪɢɦɚɧɧɹ ɬɚɤɨʀ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ, ɧɚɞɿɫɥɚɧɨʀ ɩɨɲɬɨɸ ɚɛɨ ɡɚɫɨɛɚɦɢ ɟɥɟɤɬɪɨɧɧɨɝɨ ɡɜ’ɹɡɤɭ, — ɩɪɨɬɹɝɨɦ ɩ’ɹɬɢ ɪɨɛɨɱɢɯ ɞɧɿɜ ɡ ɞɧɹ ʀʀ ɨɬɪɢɦɚɧɧɹ;
ɭɪɚɡɿ ɨɬɪɢɦɚɧɧɹ ɬɚɤɨʀ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɨɫɨɛɢɫɬɨ ɜɿɞ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɭ ɚɛɨ ɣɨɝɨ ɩɪɟɞɫɬɚɜɧɢɤɚ — ɩɪɨɬɹɝɨɦ ɬɪɶɨɯ ɪɨɛɨɱɢɯ ɞɧɿɜ ɡ ɞɧɹ ʀʀ ɨɬɪɢɦɚɧɧɹ.
69

ɊɈɁȾȱɅ 4. ɉɈɊəȾɈɄ ɌȺ ɋɌɊɈɄɂ ɉɈȾȺɇɇə …
ɍɪɚɡɿ ɨɬɪɢɦɚɧɧɹ ɜɿɞɦɨɜɢ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɭ ɩɪɢɣɧɹɬɬɿ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɦɚɽ ɩɪɚɜɨ [39, ɫɬ.49 ɩ. 12]: ɩɨɞɚɬɢ ɩɨɞɚɬɤɨɜɭ ɞɟɤɥɚɪɚɰɿɸ ɬɚ ɫɩɥɚɬɢɬɢ ɲɬɪɚɮ
ɭɪɚɡɿ ɩɨɪɭɲɟɧɧɹ ɫɬɪɨɤɭ ʀʀ ɩɨɞɚɧɧɹ; ɨɫɤɚɪɠɢɬɢ ɪɿɲɟɧɧɹ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɭ ɩɨɪɹɞɤɭ, ɩɟɪɟɞɛɚɱɟɧɨɦɭ ɫɬɚɬɬɟɸ 56 ɰɶɨɝɨ Ʉɨɞɟɤɫɭ [39].
ɍɪɚɡɿ ɹɤɳɨ ɜ ɭɫɬɚɧɨɜɥɟɧɨɦɭ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɩɨɪɹɞɤɭ ɛɭɞɟ ɜɫɬɚɧɨɜɥɟɧɨ ɮɚɤɬ ɧɟɩɪɚɜɨɦɿɪɧɨʀ ɜɿɞɦɨɜɢ ɨɪɝɚɧɨɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɩɨɫɚɞɨɜɨɸ ɨɫɨɛɨɸ) ɭ ɩɪɢɣɧɹɬɬɿ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ, ɨɫɬɚɧɧɹ ɜɜɚɠɚɽɬɶɫɹ ɩɪɢɣɧɹɬɨɸ ɭ ɞɟɧɶ ʀʀ ɮɚɤɬɢɱɧɨɝɨ ɨɬɪɢɦɚɧɧɹ ɨɪɝɚɧɨɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ [39, ɫɬ. 49
ɩ. 13].
Ɂɚ ɤɨɠɧɨɸ ɡɚɹɜɨɸ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɳɨɞɨ ɩɨɪɭɲɟɧɧɹ ɩɨɫɚɞɨɜɨɸ ɨɫɨɛɨɸ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɫɬɚɬɬɿ 49 ɜ ɨɛɨɜ’ɹɡɤɨɜɨɦɭ ɩɨɪɹɞɤɭ ɩɪɨɜɨɞɢɬɶɫɹ ɫɥɭɠɛɨɜɟ ɪɨɡɫɥɿɞɭɜɚɧɧɹ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɡɚɤɨɧɭ.
Ɂɚ ɪɟɡɭɥɶɬɚɬɚɦɢ ɬɚɤɨɝɨ ɪɨɡɫɥɿɞɭɜɚɧɧɹ ɜɢɧɧɚ ɩɨɫɚɞɨɜɚ ɨɫɨɛɚ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɩɪɢɬɹɝɭɽɬɶɫɹ ɞɨ ɜɿɞɩɨɜɿɞɚɥɶɧɨɫɬɿ.
ɉɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ, ɧɚɞɿɫɥɚɧɚ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɚɛɨ ɣɨɝɨ ɩɪɟɞɫɬɚɜɧɢɤɨɦ ɩɨɲɬɨɸ ɚɛɨ ɡɚɫɨɛɚɦɢ ɟɥɟɤɬɪɨɧɧɨɝɨ ɡɜ’ɹɡɤɭ ɬɚ ɡɚɩɨɜɧɟɧɚ ɡ ɩɨɪɭɲɟɧɧɹɦ ɧɨɪɦ ɩɭɧɤɬɿɜ 48.3 ɬɚ 48.4 ɫɬɚɬɬɿ 48 [39], ɜɜɚɠɚɽɬɶɫɹ ɧɟɩɨɞɚɧɨɸ.
ɇɟɡɚɥɟɠɧɨ ɜɿɞ ɧɚɹɜɧɨɫɬɿ ɜɿɞɦɨɜɢ ɭ ɩɪɢɣɧɹɬɬɿ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɩɨɝɚɫɢɬɢ ɩɨɞɚɬɤɨɜɟ ɡɨɛɨɜ’ɹɡɚɧɧɹ, ɫɚɦɨɫɬɿɣɧɨ ɜɢɡɧɚɱɟɧɟ ɧɢɦ ɭ ɬɚɤɿɣ ɩɨɞɚɬɤɨɜɿɣ ɞɟɤɥɚɪɚɰɿʀ, ɩɪɨɬɹɝɨɦ ɫɬɪɨɤɿɜ, ɭɫɬɚɧɨɜɥɟɧɢɯ ɰɢɦ Ʉɨɞɟɤɫɨɦ [39].
ɐɟɧɬɪɚɥɶɧɢɣ ɨɪɝɚɧ ɜɢɤɨɧɚɜɱɨʀ ɜɥɚɞɢ, ɜɿɞɩɨɜɿɞɚɥɶɧɢɣ ɡɚ ɩɪɨɰɟɫɢ ɿɧɮɨɪɦɚɬɢɡɚɰɿʀ ɜ ɍɤɪɚʀɧɿ, ɜɩɪɨɜɚɞɠɭɽ ɬɚ ɭɬɪɢɦɭɽ ɚɜɬɨɦɚɬɢɡɨɜɚɧɭ ɫɢɫɬɟɦɭ «ȯɞɢɧɟ ɜɿɤɧɨ ɩɨɞɚɧɧɹ ɟɥɟɤɬɪɨɧɧɨʀ ɡɜɿɬɧɨɫɬɿ» [39, ɫɬ. 49 ɩ. 17] ɞɥɹ ɧɚɞɚɧɧɹ ɩɨɫɥɭɝ ɡ ɩɨɞɚɧɧɹ ɡɚ ɞɨɩɨɦɨɝɨɸ ɦɟɪɟɠɿ ȱɧɬɟɪɧɟɬ ɜ ɟɥɟɤɬɪɨɧɧɨɦɭ ɜɢɝɥɹɞɿ ɡɜɿɬɧɨɫɬɿ, ɨɛɨɜ’ɹɡɤɨɜɿɫɬɶ ɩɨɞɚɧɧɹ ɹɤɨʀ ɜɫɬɚɧɨɜɥɟɧɨ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ, ɞɨ ɦɿɧɿɫɬɟɪɫɬɜ, ɿɧɲɢɯ ɨɪɝɚɧɿɜ ɞɟɪɠɚɜɧɨʀ ɜɥɚɞɢ ɬɚ ɮɨɧɞɿɜ ɡɚɝɚɥɶɧɨɨɛɨɜ’ɹɡɤɨɜɨɝɨ ɞɟɪɠɚɜɧɨɝɨ ɫɬɪɚɯɭɜɚɧɧɹ.
Ⱥɜɬɨɦɚɬɢɡɨɜɚɧɚ ɫɢɫɬɟɦɚ «ȯɞɢɧɟ ɜɿɤɧɨ ɩɨɞɚɧɧɹ ɟɥɟɤɬɪɨɧɧɨʀ ɡɜɿɬɧɨɫɬɿ» ɩɨɜɢɧɧɚ ɡɚɛɟɡɩɟɱɭɜɚɬɢ ɩɿɞɬɪɢɦɤɭ ɪɨɛɨɬɢ ɡɚɫɨɛɿɜ ɟɥɟɤɬɪɨɧɧɨɝɨ ɰɢɮɪɨɜɨɝɨ ɩɿɞɩɢɫɭ ɜɫɿɯ ɚɤɪɟɞɢɬɨɜɚɧɢɯ ɰɟɧɬɪɿɜ ɫɟɪɬɢɮɿɤɚɰɿʀ ɤɥɸɱɿɜ, ɳɨ ɩɪɚɰɸɸɬɶ ɧɚ ɪɢɧɤɭ ɍɤɪɚʀɧɢ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɱɢɧɧɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ.
70