Добавил:
Upload Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз: Предмет: Файл:

Finansove_pravo_2 / Podatkove_Pravo_Bandurka2012

.pdf
Скачиваний:
3
Добавлен:
01.03.2016
Размер:
1.91 Mб
Скачать

ɉɈȾȺɌɄɈȼȿ ɉɊȺȼɈ

141

 

 

ɞɟɧɨ ɧɚ ɤɨɧɬɪɨɥɸɸɱɿ ɨɪɝɚɧɢ. əɤɳɨ ɠ ɩɥɚɬɧɢɤ ɧɟ ɡɛɟɪɿɝ ɩɟɪɟɞɛɚɱɟɧɢɯ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɞɨɤɭɦɟɧɬɿɜ ɩɪɨɬɹɝɨɦ ɭɫɬɚɧɨɜɥɟɧɢɯ ɫɬɪɨɤɿɜ ɚɛɨ ɧɟ ɧɚɞɚɜ ɤɨɧɬɪɨɥɸɸɱɢɦ ɨɪɝɚɧɚɦ ɨɪɢɝɿɧɚɥɿɜ ɞɨɤɭɦɟɧɬɿɜ ɱɢ ʀɯɧɿɯ ɤɨɩɿɣ, ɧɚ ɧɶɨɝɨ ɧɚɤɥɚɞɚɽɬɶɫɹ ɲɬɪɚɮ.

Ɂɚɛɨɪɨɧɹɽɬɶɫɹ ɜɢɥɭɱɟɧɧɹ ɨɪɢɝɿɧɚɥɿɜ ɩɟɪɜɢɧɧɢɯ ɮɿɧɚɧɫɨ- ɜɨ-ɝɨɫɩɨɞɚɪɫɶɤɢɯ, ɛɭɯɝɚɥɬɟɪɫɶɤɢɯ ɬɚ ɿɧɲɢɯ ɞɨɤɭɦɟɧɬɿɜ ɡɚ ɜɢɧɹɬɤɨɦ ɜɢɩɚɞɤɿɜ, ɩɟɪɟɞɛɚɱɟɧɢɯ ɤɪɢɦɿɧɚɥɶɧɨ-ɩɪɨɰɟɫɭɚɥɶɧɢɦ ɡɚɤɨɧɨɦ.

Ɉɪɝɚɧɢ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɦɚɸɬɶ ɩɪɚɜɨ ɩɪɨɜɨɞɢɬɢ ɡɭɫɬɪɿɱɧɿ ɡɜɿɪɤɢ.

Ɂɭɫɬɪɿɱɧɚ ɡɜɿɪɤɚ ɩɨɥɹɝɚɽ ɭ ɡɿɫɬɚɜɥɟɧɧɿ ɞɚɧɢɯ ɩɟɪɜɢɧɧɢɯ ɛɭɯɝɚɥɬɟɪɫɶɤɢɯ ɬɚ ɿɧɲɢɯ ɞɨɤɭɦɟɧɬɿɜ ɫɭɛ’ɽɤɬɚ ɝɨɫɩɨɞɚɪɸɜɚɧɧɹ, ɳɨ ɡɞɿɣɫɧɸɽɬɶɫɹ ɩɨɞɚɬɤɨɜɢɦɢ ɨɪɝɚɧɚɦɢ, ɡ ɦɟɬɨɸ ɞɨɤɭɦɟɧɬɚɥɶɧɨɝɨ ɩɿɞɬɜɟɪɞɠɟɧɧɹ ɝɨɫɩɨɞɚɪɫɶɤɢɯ ɜɿɞɧɨɫɢɧ ɡ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɬɚ ɡɛɨɪɿɜ, ɚ ɬɚɤɨɠ ɩɿɞɬɜɟɪɞɠɟɧɧɹ ɜɿɞɧɨɫɢɧ, ɜɢɞɭ, ɨɛɫɹɝɭ ɿ ɹɤɨɫɬɿ ɨɩɟɪɚɰɿɣ ɿ ɪɨɡɪɚɯɭɧɤɿɜ, ɳɨ ɡɞɿɣɫɧɸɜɚɥɢɫɹ ɦɿɠ ɧɢɦɢ, ɞɥɹ ɡ’ɹɫɭɜɚɧɧɹ ʀɯ ɪɟɚɥɶɧɨɫɬɿ ɬɚ ɩɨɜɧɨɬɢ ɜɿɞɨɛɪɚɠɟɧɧɹ ɜ ɨɛɥɿɤɭ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ.

Ɂ ɦɟɬɨɸ ɩɪɨɜɟɞɟɧɧɹ ɡɭɫɬɪɿɱɧɨʀ ɡɜɿɪɤɢ ɨɪɝɚɧ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɿɧɿɰɿɚɬɨɪ) ɧɚɞɫɢɥɚɽ ɩɨɞɚɬɤɨɜɨɦɭ ɨɪɝɚɧɭ (ɜɢɤɨɧɚɜɰɸ), ɧɚ ɨɛɥɿɤɭ ɜ ɹɤɨɦɭ ɩɟɪɟɛɭɜɚɽ ɫɭɛ’ɽɤɬ ɝɨɫɩɨɞɚɪɸɜɚɧɧɹ, ɡɚɩɢɬ ɩɪɨ ɩɪɨɜɟɞɟɧɧɹ ɡɭɫɬɪɿɱɧɨʀ ɡɜɿɪɤɢ ɞɥɹ ɩɿɞɬɜɟɪɞɠɟɧɧɹ ɨɬɪɢɦɚɧɢɯ ɜɿɞ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɞɚɧɢɯ.

Ɂɚ ɪɟɡɭɥɶɬɚɬɚɦɢ ɩɪɨɜɟɞɟɧɨʀ ɡɜɿɪɤɢ ɫɤɥɚɞɚɽɬɶɫɹ ɞɨɜɿɞɤɚ, ɹɤɚ ɩɿɞɥɹɝɚɽ ɪɟɽɫɬɪɚɰɿʀ ɜ ɨɪɝɚɧɚɯ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɹɤ ɿɧɿɰɿɚɬɨɪɚ, ɬɚɤ ɿ ɜɢɤɨɧɚɜɰɹ).

Ʉɟɪɿɜɧɢɤɢ, ɿ ɜɿɞɩɨɜɿɞɧɿ ɩɨɫɚɞɨɜɿ ɨɫɨɛɢ ɸɪɢɞɢɱɧɢɯ ɨɫɿɛ, ɬɚ ɮɿɡɢɱɧɿ ɨɫɨɛɢ — ɩɥɚɬɧɢɤɢ ɩɨɞɚɬɤɿɜ ɩɿɞ ɱɚɫ ɩɟɪɟɜɿɪɤɢ, ɳɨ ɩɪɨɜɨɞɢɬɶɫɹ ɨɪɝɚɧɚɦɢ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɿ, ɡɨɛɨɜ’ɹɡɚɧɿ ɜɢɤɨɧɭɜɚɬɢ ɜɢɦɨɝɢ ɨɪɝɚɧɿɜ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɳɨɞɨ ɭɫɭɧɟɧɧɹ ɜɢɹɜɥɟɧɢɯ ɩɨɪɭɲɟɧɶ ɡɚɤɨɧɿɜ ɩɪɨ ɨɩɨɞɚɬɤɭɜɚɧɧɹ, ɿ ɩɿɞɩɢɫɚɬɢ ɚɤɬ (ɞɨɜɿɞɤɭ) ɩɪɨ ɩɪɨɜɟɞɟɧɧɹ ɩɟɪɟɜɿɪɤɢ, ɬɚ ɦɚɸɬɶ ɩɪɚɜɨ ɧɚɞɚɬɢ ɡɚɩɟɪɟɱɟɧɧɹ ɧɚ ɰɟɣ ɚɤɬ (ɞɨɜɿɞɤɭ).

Ɋɟɡɭɥɶɬɚɬɢ ɩɟɪɟɜɿɪɨɤ (ɤɪɿɦ ɤɚɦɟɪɚɥɶɧɢɯ) ɨɮɨɪɦɥɹɸɬɶɫɹ ɭ ɮɨɪɦɿ ɚɤɬɚ ɚɛɨ ɞɨɜɿɞɤɢ, ɹɤɿ ɩɿɞɩɢɫɭɸɬɶɫɹ ɩɨɫɚɞɨɜɢɦɢ ɨɫɨɛɚɦɢ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɬɚ ɩɥɚɬɧɢɤɚɦ ɩɨ-

142

Ɉ. Ɇ. Ȼɚɧɞɭɪɤɚ, ȼ. Ⱦ. ɉɨɧɿɤɚɪɨɜ, ɋ. Ɇ. ɉɨɩɨɜɚ

 

 

 

ɞɚɬɤɿɜ ɚɛɨ ʀɯ ɡɚɤɨɧɧɢɦɢ ɩɪɟɞɫɬɚɜɧɢɤɚɦɢ (ɭ ɪɚɡɿ ɧɚɹɜɧɨɫɬɿ). ɍ ɪɚɡɿ ɜɫɬɚɧɨɜɥɟɧɧɹ ɩɿɞ ɱɚɫ ɩɟɪɟɜɿɪɤɢ ɩɨɪɭɲɟɧɶ ɫɤɥɚɞɚɽɬɶɫɹ ɚɤɬ. əɤɳɨ ɬɚɤɿ ɩɨɪɭɲɟɧɧɹ ɜɿɞɫɭɬɧɿ, ɫɤɥɚɞɚɽɬɶɫɹ ɞɨɜɿɞɤɚ.

ȼ ɚɤɬɿ ɩɟɪɟɜɿɪɤɢ ɡɚɡɧɚɱɚɸɬɶɫɹ ɹɤ ɮɚɤɬɢ ɡɚɧɢɠɟɧɧɹ, ɬɚɤ ɿ ɮɚɤɬɢ ɡɚɜɢɳɟɧɧɹ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɩɥɚɬɧɢɤɚ.

ɍ ɪɚɡɿ ɧɟɡɝɨɞɢ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɡ ɜɢɫɧɨɜɤɚɦɢ ɚɤɬɚ, ɬɚ-

ɤɢɣ ɩɥɚɬɧɢɤ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɩɿɞɩɢɫɚɬɢ ɬɚɤɢɣ ɚɤɬ ɩɟɪɟɜɿɪɤɢ ɿɡ ɡɚɭɜɚɠɟɧɧɹɦɢ, ɹɤɿ ɜɿɧ ɦɚɽ ɩɪɚɜɨ ɧɚɞɚɬɢ ɪɚɡɨɦ ɡ ɩɿɞɩɢɫɚɧɢɦ ɩɪɢɦɿɪɧɢɤɨɦ ɚɤɬɚ ɚɛɨ ɨɤɪɟɦɨ.

ȼɿɞɦɨɜɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɚɛɨ ɣɨɝɨ ɡɚɤɨɧɧɢɯ ɩɪɟɞɫɬɚɜɧɢɤɿɜ, ɱɢ ɨɫɨɛɢ, ɹɤɚ ɡɞɿɣɫɧɸɜɚɥɚ ɪɨɡɪɚɯɭɧɤɨɜɿ ɨɩɟɪɚɰɿʀ, ɜɿɞ ɩɿɞɩɢɫɚɧɧɹ ɚɤɬɚ ɩɟɪɟɜɿɪɤɢ ɚɛɨ ɨɬɪɢɦɚɧɧɹ ɣɨɝɨ ɩɪɢɦɿɪɧɢɤɚ ɧɟ ɡɜɿɥɶɧɹɽ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɜɿɞ ɨɛɨɜ’ɹɡɤɭ ɫɩɥɚɬɢɬɢ ɜɢɡɧɚɱɟɧɿ ɨɪɝɚɧɨɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɚ ɪɟɡɭɥɶɬɚɬɚɦɢ ɩɟɪɟɜɿɪɤɢ ɝɪɨɲɨɜɿ ɡɨɛɨɜ’ɹɡɚɧɧɹ.

ɍɱɚɫɬɶ ɤɟɪɿɜɧɢɤɚ ɜɿɞɩɨɜɿɞɧɨɝɨ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɚɛɨ ɭɩɨɜɧɨɜɚɠɟɧɨɝɨ ɧɢɦ ɩɪɟɞɫɬɚɜɧɢɤɚ) ɭ ɪɨɡɝɥɹɞɿ ɡɚɩɟɪɟɱɟɧɶ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɞɨ ɚɤɬɚ ɩɟɪɟɜɿɪɤɢ ɽ ɨɛɨɜ’ɹɡɤɨɜɨɸ. Ɍɚɤɿ ɡɚɩɟɪɟɱɟɧɧɹ ɽ ɧɟɜɿɞ’ɽɦɧɨɸ ɱɚɫɬɢɧɨɸ ɚɤɬɚ (ɞɨɜɿɞɤɢ) ɩɟɪɟɜɿɪɤɢ.

Ɋɿɲɟɧɧɹ ɩɪɨ ɜɢɡɧɚɱɟɧɧɹ ɝɪɨɲɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɩɪɢɣɦɚɽɬɶɫɹ ɤɟɪɿɜɧɢɤɨɦ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɚɛɨ ɣɨɝɨ ɡɚɫɬɭɩɧɢɤɨɦ) ɡ ɭɪɚɯɭɜɚɧɧɹɦ ɪɟɡɭɥɶɬɚɬɿɜ ɪɨɡɝɥɹɞɭ ɡɚɩɟɪɟɱɟɧɶ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ (ɭ ɪɚɡɿ ʀɯ ɧɚɹɜɧɨɫɬɿ). ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɚɛɨ ɣɨɝɨ ɡɚɤɨɧɧɢɣ ɩɪɟɞɫɬɚɜɧɢɤ ɦɨɠɟ ɛɭɬɢ ɩɪɢɫɭɬɧɿɦ ɩɿɞ ɱɚɫ ɩɪɢɣɧɹɬɬɹ ɬɚɤɨɝɨ ɪɿɲɟɧɧɹ.

11.2. ɁȺɋɈȻɂ ɁȺȻȿɁɉȿɑȿɇɇə ȼɂɄɈɇȺɇɇə ɉɅȺɌɇɂɄɈɆ ɉɈȾȺɌɄȱȼ ɋȼɈȲɏ ɈȻɈȼəɁɄȱȼ

Ɉɫɧɨɜɧɢɦɢ ɡɚɫɨɛɚɦɢ ɡɚɛɟɡɩɟɱɟɧɧɹ ɜɢɤɨɧɚɧɧɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɫɜɨʀɯ ɨɛɨɜ’ɹɡɤɿɜ ɽ:

ɩɨɞɚɬɤɨɜɚ ɡɚɫɬɚɜɚ;

ɩɨɪɭɱɢɬɟɥɶɫɬɜɨ;

ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɢɣ ɚɪɟɲɬ ɦɚɣɧɚ;

ɉɈȾȺɌɄɈȼȿ ɉɊȺȼɈ

143

 

 

ɩɪɢɦɭɫɨɜɟ ɫɬɹɝɧɟɧɧɹ ɤɨɲɬɿɜ ɬɚ ɩɪɨɞɚɠ ɦɚɣɧɚ, ɳɨ ɩɟɪɟɛɭɜɚɽ ɭ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ.

ɉɨɞɚɬɤɨɜɚ ɡɚɫɬɚɜɚ ɽ ɨɞɧɢɦ ɡ ɧɚɣɟɮɟɤɬɢɜɧɿɲɢɯ ɡɚɫɨɛɿɜ ɡɚɛɟɡɩɟɱɟɧɧɹ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ, ɨɫɤɿɥɶɤɢ ɜ ɞɚɧɨɦɭ ɜɢɩɚɞɤɭ ɨɛɦɟɠɭɸɬɶɫɹ ɩɪɚɜɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɳɨɞɨ ɪɨɡɩɨɪɹɞɠɟɧɧɹ ɜɥɚɫɧɢɦ ɦɚɣɧɨɦ, ɳɨ ɜ ɡɧɚɱɧɿɣ ɦɿɪɿ ɜɩɥɢɜɚɽ ɧɚ ɩɨɞɚɥɶɲɟ ɜɟɞɟɧɧɹ ɮɿɧɚɧɫɨɜɨ-ɝɨɫɩɨɞɚɪɫɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ.

ɉɪɚɜɨ ɩɨɞɚɬɤɨɜɨʀ ɡɚɫɬɚɜɢ ɜɢɧɢɤɚɽ ɭ ɪɚɡɿ:

ɧɟɫɩɥɚɬɢ ɭ ɫɬɪɨɤɢ, ɜɫɬɚɧɨɜɥɟɧɿ ɉɨɞɚɬɤɨɜɢɦ ɤɨɞɟɤɫɨɦ ɍɤɪɚʀɧɢ, ɫɭɦɢ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ (ɫɭɦɢ ɤɨɲɬɿɜ, ɹɤɭ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɩɨɜɢɧɟɧ ɫɩɥɚɬɢɬɢ ɞɨ ɜɿɞɩɨɜɿɞɧɨɝɨ ɛɸɞɠɟɬɭ ɹɤ ɩɨɞɚɬɤɨɜɟ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɬɚ/ɚɛɨ ɲɬɪɚɮɧɭ (ɮɿɧɚɧɫɨɜɭ) ɫɚɧɤɰɿɸ), ɫɚɦɨɫɬɿɣɧɨ ɜɢɡɧɚɱɟɧɨʀ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɭ ɩɨɞɚɬɤɨɜɿɣ ɞɟɤɥɚɪɚɰɿʀ, — ɡ ɞɧɹ, ɳɨ ɧɚɫɬɚɽ ɡɚ ɨɫɬɚɧɧɿɦ ɞɧɟɦ ɡɚɡɧɚɱɟɧɨɝɨ ɫɬɪɨɤɭ;

ɧɟɫɩɥɚɬɢ ɭ ɫɬɪɨɤɢ, ɜɫɬɚɧɨɜɥɟɧɿ ɉɨɞɚɬɤɨɜɢɦ ɤɨɞɟɤɫɨɦ ɍɤɪɚʀɧɢ, ɫɭɦɢ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ, ɫɚɦɨɫɬɿɣɧɨ ɜɢɡɧɚɱɟɧɨʀ ɤɨɧɬɪɨɥɸɸɱɢɦ ɨɪɝɚɧɨɦ, — ɡ ɞɧɹ ɜɢɧɢɤɧɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ (ɫɭɦɢ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ (ɡ ɭɪɚɯɭɜɚɧɧɹɦ ɲɬɪɚɮɧɢɯ ɫɚɧɤɰɿɣ), ɭɡɝɨɞɠɟɧɨɝɨ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ, ɚɥɟ ɧɟ ɫɩɥɚɱɟɧɨɝɨ ɭ ɜɫɬɚɧɨɜɥɟɧɢɣ ɫɬɪɨɤ, ɚ ɬɚɤɨɠ ɩɟɧɹ, ɧɚɪɚɯɨɜɚɧɚ ɧɚ ɫɭɦɭ ɬɚɤɨɝɨ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ).

ɉɪɢɱɨɦɭ, ɩɪɚɜɨ ɩɨɞɚɬɤɨɜɨʀ ɡɚɫɬɚɜɢ ɧɟ ɩɨɬɪɟɛɭɽ ɩɢɫɶɦɨɜɨɝɨ ɨɮɨɪɦɥɟɧɧɹ. Ɇɚɣɧɨ, ɧɚ ɹɤɟ ɩɨɲɢɪɸɽɬɶɫɹ ɩɪɚɜɨ ɩɨɞɚɬɤɨɜɨʀ ɡɚɫɬɚɜɢ, ɨɮɨɪɦɥɹɽɬɶɫɹ ɚɤɬɨɦ ɨɩɢɫɭ.

Ʉɟɪɿɜɧɢɤ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɚ ɦɿɫɰɟɦ ɪɟɽɫɬɪɚɰɿʀ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɳɨ ɦɚɽ ɩɨɞɚɬɤɨɜɢɣ ɛɨɪɝ, ɩɪɢɡɧɚɱɚɽ ɬɚɤɨɦɭ ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɿɜ ɩɨɞɚɬɤɨɜɨɝɨ ɤɟɪɭɸɱɨɝɨ. ɉɨɞɚɬɤɨɜɢɣ ɤɟɪɭɸɱɢɣ ɩɨɜɢɧɟɧ ɛɭɬɢ ɩɨɫɚɞɨɜɨɸ (ɫɥɭɠɛɨɜɨɸ) ɨɫɨɛɨɸ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ.

ɍ ɪɚɡɿ, ɹɤɳɨ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɧɟ ɞɨɩɭɫɤɚɽ ɩɨɞɚɬɤɨɜɨɝɨ ɤɟɪɭɸɱɨɝɨ ɞɥɹ ɡɞɿɣɫɧɟɧɧɹ ɨɩɢɫɭ ɦɚɣɧɚ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɭ ɩɨɞɚɬɤɨɜɭ ɡɚɫɬɚɜɭ ɬɚ/ɚɛɨ ɧɟ ɩɨɞɚɽ ɞɨɤɭɦɟɧɬɿɜ, ɧɟɨɛɯɿɞɧɢɯ ɞɥɹ ɬɚɤɨɝɨ ɨɩɢɫɭ, ɩɨɞɚɬɤɨɜɢɣ ɤɟɪɭɸɱɢɣ ɫɤɥɚɞɚɽ ɚɤɬ ɜɿɞɦɨɜɢ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɜɿɞ ɨɩɢɫɭ ɦɚɣɧɚ ɭ ɩɨɞɚɬɤɨɜɭ ɡɚɫɬɚɜɭ.

144

Ɉ. Ɇ. Ȼɚɧɞɭɪɤɚ, ȼ. Ⱦ. ɉɨɧɿɤɚɪɨɜ, ɋ. Ɇ. ɉɨɩɨɜɚ

 

 

 

Ɉɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɜɟɪɬɚɽɬɶɫɹ ɞɨ ɫɭɞɭ ɳɨɞɨ ɡɭɩɢɧɟɧɧɹ ɜɢɞɚɬɤɨɜɢɯ ɨɩɟɪɚɰɿɣ ɧɚ ɪɚɯɭɧɤɚɯ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɡɚɛɨɪɨɧɢ ɜɿɞɱɭɠɟɧɧɹ ɬɚɤɢɦ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɦɚɣɧɚ ɬɚ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɞɨɩɭɫɬɢɬɢ ɩɨɞɚɬɤɨɜɨɝɨ ɤɟɪɭɸɱɨɝɨ ɞɥɹ ɨɩɢɫɭ ɦɚɣɧɚ ɭ ɩɨɞɚɬɤɨɜɭ ɡɚɫɬɚɜɭ.

ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɡɛɟɪɿɝɚɽ ɩɪɚɜɨ ɤɨɪɢɫɬɭɜɚɧɧɹ ɦɚɣɧɨɦ, ɳɨ ɩɟɪɟɛɭɜɚɽ ɭ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ, ɹɤɳɨ ɿɧɲɟ ɧɟ ɩɟɪɟɞɛɚɱɟɧɨ ɡɚɤɨɧɨɦ. Ⱥɥɟ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɦɨɠɟ ɜɿɞɱɭɠɭɜɚɬɢ ɦɚɣɧɨ, ɳɨ ɩɟɪɟɛɭɜɚɽ ɭ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ, ɬɿɥɶɤɢ ɡɚ ɡɝɨɞɨɸ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɚ ɬɚɤɨɠ ɭ ɪɚɡɿ, ɹɤɳɨ ɨɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɜɩɪɨɞɨɜɠ ɞɟɫɹɬɢ ɞɧɿɜ ɡ ɦɨɦɟɧɬɭ ɨɬɪɢɦɚɧɧɹ ɜɿɞ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɜɿɞɩɨɜɿɞɧɨɝɨ ɡɜɟɪɧɟɧɧɹ ɧɟ ɧɚɞɚɜ ɬɚɤɨɦɭ ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɿɜ ɜɿɞɩɨɜɿɞɿ ɳɨɞɨ ɧɚɞɚɧɧɹ (ɧɟɧɚɞɚɧɧɹ) ɡɝɨɞɢ.

ɍ ɪɚɡɿ, ɹɤɳɨ ɜ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ ɩɟɪɟɛɭɜɚɽ ɥɢɲɟ ɝɨɬɨɜɚ ɩɪɨɞɭɤɰɿɹ, ɬɨɜɚɪɢ ɬɚ ɬɨɜɚɪɧɿ ɡɚɩɚɫɢ, ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɦɨɠɟ ɜɿɞɱɭɠɭɜɚɬɢ ɬɚɤɟ ɦɚɣɧɨ ɛɟɡ ɡɝɨɞɢ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɚ ɤɨɲɬɢ ɡɚ ɰɿɧɚɦɢ, ɳɨ ɧɟ ɽ ɦɟɧɲɢɦɢ ɡɚ ɡɜɢɱɚɣɧɿ, ɬɚ ɡɚ ɭɦɨɜɢ, ɳɨ ɤɨɲɬɢ ɜɿɞ ɬɚɤɨɝɨ ɜɿɞɱɭɠɟɧɧɹ ɛɭɞɭɬɶ ɧɚɩɪɚɜɥɟɧɿ ɜ ɩɨɜɧɨɦɭ ɨɛɫɹɡɿ ɜ ɪɚɯɭɧɨɤ ɜɢɩɥɚɬɢ ɡɚɪɨɛɿɬɧɨʀ ɩɥɚɬɢ, ɽɞɢɧɨɝɨ ɜɧɟɫɤɭ ɧɚ ɡɚɝɚɥɶɧɨɨɛɨɜ’ɹɡɤɨɜɟ ɞɟɪɠɚɜɧɟ ɫɨɰɿɚɥɶɧɟ ɫɬɪɚɯɭɜɚɧɧɹ ɬɚ/ɚɛɨ ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ.

Ɇɚɣɧɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɡɜɿɥɶɧɹɽɬɶɫɹ ɡ ɩɨɞɚɬɤɨɜɨʀ ɡɚɫɬɚɜɢ ɡ ɞɧɹ:

ɨɬɪɢɦɚɧɧɹ ɨɪɝɚɧɨɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɩɿɞɬɜɟɪɞɠɟɧɧɹ ɩɨɜɧɨɝɨ ɩɨɝɚɲɟɧɧɹ ɫɭɦɢ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ ɜ ɭɫɬɚɧɨɜɥɟɧɨɦɭ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɩɨɪɹɞɤɭ;

ɜɢɡɧɚɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ ɛɟɡɧɚɞɿɣɧɢɦ;

ɩɪɢɣɧɹɬɬɹ ɜɿɞɩɨɜɿɞɧɨɝɨ ɪɿɲɟɧɧɹ ɫɭɞɨɦ ɭ ɦɟɠɚɯ ɩɪɨɰɟɞɭɪ, ɜɢɡɧɚɱɟɧɢɯ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɡ ɩɢɬɚɧɶ ɛɚɧɤɪɭɬɫɬɜɚ;

ɨɬɪɢɦɚɧɧɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɪɿɲɟɧɧɹ ɜɿɞɩɨɜɿɞɧɨɝɨ ɨɪɝɚɧɭ ɩɪɨ ɫɤɚɫɭɜɚɧɧɹ ɪɚɧɿɲɟ ɩɪɢɣɧɹɬɢɯ ɪɿɲɟɧɶ ɳɨɞɨ ɧɚɪɚɯɭɜɚɧɧɹ ɫɭɦɢ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɚɛɨ ɣɨɝɨ ɱɚɫɬɢɧɢ (ɩɟɧɿ ɬɚ ɲɬɪɚɮɧɢɯ ɫɚɧɤɰɿɣ) ɜɧɚɫɥɿɞɨɤ ɩɪɨɜɟɞɟɧɧɹ ɩɪɨɰɟɞɭɪɢ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɛɨ ɫɭɞɨɜɨɝɨ ɨɫɤɚɪɠɟɧɧɹ;

ɉɈȾȺɌɄɈȼȿ ɉɊȺȼɈ

145

 

 

ɪɟɽɫɬɪɚɰɿʀ ɜ ɨɪɝɚɧɿ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɩɨɞɚɬɤɨɜɨʀ ɩɨɪɭɤɢ.

ɉɨɞɚɬɤɨɜɚ ɩɨɪɭɤɚ — ɰɟ ɜɢɞɚɧɚ ɛɚɧɤɨɦ ɝɚɪɚɧɬɿɹ ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ. ɉɨɞɚɬɤɨɜɨɸ ɩɨɪɭɤɨɸ ɝɚɪɚɧɬɭɽɬɶɫɹ ɩɨɝɚɲɟɧɧɹ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ, ɳɨ ɜɯɨɞɢɬɶ ɞɨ ɫɤɥɚɞɭ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ, ɹɤɳɨ ɧɚɪɚɯɭɜɚɧɧɹ ɬɚɤɨɝɨ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɨɫɤɚɪɠɭɽɬɶɫɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɜ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɦɭ ɚɛɨ ɫɭɞɨɜɨɦɭ ɩɨɪɹɞɤɭ.

əɤɳɨ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɩɪɨɬɹɝɨɦ 10 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ ɩɿɫɥɹ ɡɚɤɿɧɱɟɧɧɹ ɩɪɨɰɟɞɭɪɢ ɨɫɤɚɪɠɟɧɧɹ ɧɟ ɩɨɝɚɫɢɜ ɩɨɞɚɬɤɨɜɢɣ ɛɨɪɝ, ɝɚɪɚɧɬɨɜɚɧɢɣ ɩɨɞɚɬɤɨɜɨɸ ɩɨɪɭɤɨɸ, ɬɚɤɢɣ ɛɨɪɝ ɜɜɚɠɚɽɬɶɫɹ ɩɨɞɚɬɤɨɜɢɦ ɛɨɪɝɨɦ ɛɚɧɤɭ, ɳɨ ɜɢɞɚɜ ɩɨɞɚɬɤɨɜɭ ɩɨɪɭɤɭ, ɿ ɞɨ ɬɚɤɨɝɨ ɛɚɧɤɭ ɡɚɫɬɨɫɨɜɭɸɬɶɫɹ ɭɫɿ ɩɪɨɰɟɞɭɪɢ, ɩɟɪɟɞɛɚɱɟɧɿ ɩɨɞɚɬɤɨɜɢɦ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɞɥɹ ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ.

Ȼɚɧɤ, ɹɤɢɣ ɡɞɿɣɫɧɢɜ ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɭ, ɦɚɽ ɩɪɚɜɨ ɜɿɞɲɤɨɞɭɜɚɬɢ ɡɚ ɪɚɯɭɧɨɤ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɡɚɜɞɚɧɿ ɬɚɤɨɦɭ ɛɚɧɤɭ ɡɛɢɬɤɢ.

ɉɨɞɚɬɤɨɜɚ ɩɨɪɭɤɚ ɧɟ ɦɨɠɟ ɛɭɬɢ ɜɿɞɤɥɢɤɚɧɚ ɛɚɧɤɨɦ ɚɛɨ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ.

ɉɨɞɚɬɤɨɜɚ ɩɨɪɭɤɚ ɩɿɞɥɹɝɚɽ ɪɟɽɫɬɪɚɰɿʀ ɜ ɨɪɝɚɧɿ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɞɟ ɩɟɪɟɛɭɜɚɽ ɧɚ ɨɛɥɿɤɭ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ, ɳɨ ɦɚɽ ɩɨɞɚɬɤɨɜɢɣ ɛɨɪɝ. Ⱦɨ ɡɞɿɣɫɧɟɧɧɹ ɪɟɽɫɬɪɚɰɿʀ ɩɨɞɚɬɤɨɜɚ ɩɨɪɭɤɚ ɧɟ ɦɚɽ ɫɢɥɢ, ɧɟ ɫɬɜɨɪɸɽ ɩɪɚɜɨɜɢɯ ɧɚɫɥɿɞɤɿɜ.

Ⱥɞɦɿɧɿɫɬɪɚɬɢɜɧɢɣ ɚɪɟɲɬ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ

(ɞɚɥɿ — ɚɪɟɲɬ ɦɚɣɧɚ) ɽ ɜɢɧɹɬɤɨɜɢɦ ɫɩɨɫɨɛɨɦ ɡɚɛɟɡɩɟɱɟɧɧɹ ɜɢɤɨɧɚɧɧɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɣɨɝɨ ɨɛɨɜ’ɹɡɤɿɜ, ɜɢɡɧɚɱɟɧɢɯ ɡɚɤɨɧɨɦ.

Ⱥɪɟɲɬ ɦɚɣɧɚ ɦɨɠɟ ɛɭɬɢ ɡɚɫɬɨɫɨɜɚɧɨ, ɹɤɳɨ ɡ’ɹɫɨɜɭɽɬɶɫɹ ɨɞɧɚ ɡ ɬɚɤɢɯ ɨɛɫɬɚɜɢɧ:

ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɩɨɪɭɲɭɽ ɩɪɚɜɢɥɚ ɜɿɞɱɭɠɟɧɧɹ ɦɚɣɧɚ, ɳɨ ɩɟɪɟɛɭɜɚɽ ɭ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ;

ɮɿɡɢɱɧɚ ɨɫɨɛɚ, ɹɤɚ ɦɚɽ ɩɨɞɚɬɤɨɜɢɣ ɛɨɪɝ, ɜɢʀɠɞɠɚɽ ɡɚ ɤɨɪɞɨɧ;

ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɜɿɞɦɨɜɥɹɽɬɶɫɹ ɜɿɞ ɩɪɨɜɟɞɟɧɧɹ ɞɨɤɭɦɟɧɬɚɥɶɧɨ; ɩɟɪɟɜɿɪɤɢ ɡɚ ɧɚɹɜɧɨɫɬɿ ɡɚɤɨɧɧɢɯ ɩɿɞɫɬɚɜ ɞɥɹ ɩ

146

Ɉ. Ɇ. Ȼɚɧɞɭɪɤɚ, ȼ. Ⱦ. ɉɨɧɿɤɚɪɨɜ, ɋ. Ɇ. ɉɨɩɨɜɚ

 

 

 

ɩɪɨɜɟɞɟɧɧɹ ɚɛɨ ɜɿɞ ɞɨɩɭɫɤɭ ɩɨɫɚɞɨɜɢɯ ɨɫɿɛ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ;

ɜɿɞɫɭɬɧɿ ɫɜɿɞɨɰɬɜɚ ɩɪɨ ɞɟɪɠɚɜɧɭ ɪɟɽɫɬɪɚɰɿɸ ɫɭɛ’ɽɤɬɿɜ ɝɨɫɩɨɞɚɪɸɜɚɧɧɹ, ɞɨɡɜɨɥɢ (ɥɿɰɟɧɡɿʀ) ɧɚ ʀʀ ɡɞɿɣɫɧɟɧɧɹ, ɬɨɪɝɨɜɿ ɩɚɬɟɧɬɢ, ɫɟɪɬɢɮɿɤɚɬɢ ɜɿɞɩɨɜɿɞɧɨɫɬɿ ɪɟɽɫɬɪɚɬɨɪɿɜ ɪɨɡɪɚɯɭɧɤɨɜɢɯ ɨɩɟɪɚɰɿɣ;

ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɜɿɞɦɨɜɥɹɽɬɶɫɹ ɜɿɞ ɩɪɨɜɟɞɟɧɧɹ ɩɟɪɟɜɿɪɤɢ ɫɬɚɧɭ ɡɛɟɪɟɠɟɧɧɹ ɦɚɣɧɚ, ɹɤɟ ɩɟɪɟɛɭɜɚɽ ɭ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ;

ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɧɟ ɞɨɩɭɫɤɚɽ ɩɨɞɚɬɤɨɜɨɝɨ ɤɟɪɭɸɱɨɝɨ ɞɨ ɫɤɥɚɞɚɧɧɹ ɚɤɬɚ ɨɩɢɫɭ ɦɚɣɧɚ, ɹɤɟ ɩɟɪɟɞɚɽɬɶɫɹ ɜ ɩɨɞɚɬɤɨɜɭ ɡɚɫɬɚɜɭ, ɬɚ/ɚɛɨ ɚɤɬɚ ɨɩɢɫɭ (ɜɢɞɿɥɟɧɧɹ) ɦɚɣɧɚ ɞɥɹ ɣɨɝɨ ɩɪɨɞɚɠɭ.

Ⱥɪɟɲɬ ɦɚɣɧɚ ɦɨɠɟ ɛɭɬɢ ɩɨɜɧɢɦ ɚɛɨ ɭɦɨɜɧɢɦ.

ɉɨɜɧɢɦ ɚɪɟɲɬɨɦ ɦɚɣɧɚ ɜɢɡɧɚɽɬɶɫɹ ɡɚɛɨɪɨɧɚ ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɿɜ ɧɚ ɪɟɚɥɿɡɚɰɿɸ ɩɪɚɜ ɪɨɡɩɨɪɹɞɠɟɧɧɹ ɚɛɨ ɤɨɪɢɫɬɭɜɚɧɧɹ ɣɨɝɨ ɦɚɣɧɨɦ. ɍ ɰɶɨɦɭ ɜɢɩɚɞɤɭ ɪɢɡɢɤ, ɩɨɜ’ɹɡɚɧɢɣ ɿɡ ɜɬɪɚɬɨɸ ɮɭɧɤɰɿɨɧɚɥɶɧɢɯ ɱɢ ɫɩɨɠɢɜɱɢɯ ɹɤɨɫɬɟɣ ɬɚɤɨɝɨ ɦɚɣɧɚ, ɩɨɤɥɚɞɚɽɬɶɫɹ ɧɚ ɨɪɝɚɧ, ɹɤɢɣ ɩɪɢɣɧɹɜ ɪɿɲɟɧɧɹ ɩɪɨ ɬɚɤɭ ɡɚɛɨɪɨɧɭ.

ɍɦɨɜɧɢɦ ɚɪɟɲɬɨɦ ɦɚɣɧɚ ɜɢɡɧɚɽɬɶɫɹ ɨɛɦɟɠɟɧɧɹ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɳɨɞɨ ɪɟɚɥɿɡɚɰɿʀ ɩɪɚɜ ɜɥɚɫɧɨɫɬɿ ɧɚ ɬɚɤɟ ɦɚɣɧɨ, ɹɤɟ ɩɨɥɹɝɚɽ ɜ ɨɛɨɜ’ɹɡɤɨɜɨɦɭ ɩɨɩɟɪɟɞɧɶɨɦɭ ɨɬɪɢɦɚɧɧɿ ɞɨɡɜɨɥɭ ɤɟɪɿɜɧɢɤɚ ɜɿɞɩɨɜɿɞɧɨɝɨ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɧɚ ɡɞɿɣɫɧɟɧɧɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɛɭɞɶ-ɹɤɨʀ ɨɩɟɪɚɰɿʀ ɡ ɬɚɤɢɦ ɦɚɣɧɨɦ. Ɂɚɡɧɚɱɟɧɢɣ ɞɨɡɜɿɥ ɦɨɠɟ ɛɭɬɢ ɜɢɞɚɧɢɣ ɤɟɪɿɜɧɢɤɨɦ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɹɤɳɨ ɡɚ ɜɢɫɧɨɜɤɨɦ ɩɨɞɚɬɤɨɜɨɝɨ ɤɟɪɭɸɱɨɝɨ ɡɞɿɣɫɧɟɧɧɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɨɤɪɟɦɨʀ ɨɩɟɪɚɰɿʀ ɧɟ ɩɪɢɡɜɟɞɟ ɞɨ ɡɛɿɥɶɲɟɧɧɹ ɣɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ ɚɛɨ ɞɨ ɡɦɟɧɲɟɧɧɹ ɣɦɨɜɿɪɧɨɫɬɿ ɣɨɝɨ ɩɨɝɚɲɟɧɧɹ.

Ⱥɪɟɲɬ ɤɨɲɬɿɜ ɧɚ ɪɚɯɭɧɤɭ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɡɞɿɣɫɧɸɽɬɶɫɹ ɜɢɤɥɸɱɧɨ ɧɚ ɩɿɞɫɬɚɜɿ ɪɿɲɟɧɧɹ ɫɭɞɭ ɲɥɹɯɨɦ ɡɜɟɪɧɟɧɧɹ ɨɪɝɚɧɭ

ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɞɨ ɫɭɞɭ.

Ɂɜɿɥɶɧɟɧɧɹ ɤɨɲɬɿɜ ɡ-ɩɿɞ ɚɪɟɲɬɭ ɛɚɧɤ ɚɛɨ ɿɧɲɚ ɮɿɧɚɧɫɨɜɚ ɭɫɬɚɧɨɜɚ ɡɞɿɣɫɧɸɽ ɡɚ ɪɿɲɟɧɧɹɦ ɫɭɞɭ.

ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɦɚɽ ɩɪɚɜɨ ɧɚ ɜɿɞɲɤɨɞɭɜɚɧɧɹ ɡɛɢɬɤɿɜ ɬɚ ɧɟɦɚɣɧɨɜɨʀ ɲɤɨɞɢ, ɡɚɜɞɚɧɢɯ ɨɪɝɚɧɨɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ

ɉɈȾȺɌɄɈȼȿ ɉɊȺȼɈ

147

 

 

ɫɥɭɠɛɢ ɜɧɚɫɥɿɞɨɤ ɧɟɩɪɚɜɨɦɿɪɧɨɝɨ ɡɚɫɬɨɫɭɜɚɧɧɹ ɚɪɟɲɬɭ ɦɚɣɧɚ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɡɚ ɪɚɯɭɧɨɤ ɤɨɲɬɿɜ ɞɟɪɠɚɜɧɨɝɨ ɛɸɞɠɟɬɭ. Ɋɿɲɟɧɧɹ ɩɪɨ ɬɚɤɟ ɜɿɞɲɤɨɞɭɜɚɧɧɹ ɩɪɢɣɦɚɽɬɶɫɹ ɬɚɤɨɠ ɫɭɞɨɦ.

Ɉɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɞɿɣɫɧɸɽ ɡɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɧɚ ɤɨɪɢɫɬɶ ɞɟɪɠɚɜɢ ɡɚɯɨɞɢ ɳɨɞɨ ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɲɥɹɯɨɦ ɫɬɹɝɧɟɧɧɹ ɤɨɲɬɿɜ, ɹɤɿ ɩɟɪɟɛɭɜɚɸɬɶ ɭ ɣɨɝɨ ɜɥɚɫɧɨɫɬɿ, ɚ ɜ ɪɚɡɿ ʀɯ ɧɟɞɨɫɬɚɬɧɨɫɬɿ — ɲɥɹɯɨɦ ɩɪɨɞɚɠɭ ɦɚɣɧɚ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɹɤɟ ɩɟɪɟɛɭɜɚɽ ɭ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ.

ɋɬɹɝɧɟɧɧɹ ɤɨɲɬɿɜ ɬɚ ɩɪɨɞɚɠ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ

ɩɪɨɜɚɞɹɬɶɫɹ ɡɚ ɪɿɲɟɧɧɹɦ ɫɭɞɭ ɧɟ ɪɚɧɿɲɟ, ɧɿɠ ɱɟɪɟɡ 60 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ ɡ ɞɧɹ ɧɚɞɿɫɥɚɧɧɹ ɬɚɤɨɦɭ ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɨɜɨʀ ɜɢɦɨɝɢ.

ɍ ɪɚɡɿ, ɹɤɳɨ ɫɭɦɚ ɤɨɲɬɿɜ, ɨɬɪɢɦɚɧɚ ɭ ɪɟɡɭɥɶɬɚɬɿ ɩɪɨɞɚɠɭ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɩɟɪɟɜɢɳɭɽ ɫɭɦɭ ɣɨɝɨ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɬɚ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ, ɪɿɡɧɢɰɹ ɩɟɪɟɪɚɯɨɜɭɽɬɶɫɹ ɧɚ ɪɚɯɭɧɤɢ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɚɛɨ ɣɨɝɨ ɩɪɚɜɨɧɚɫɬɭɩɧɢɤɿɜ.

ɉɪɨɞɚɠ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɡɞɿɣɫɧɸɽɬɶɫɹ ɧɚ ɩɭɛɥɿɱɧɢɯ ɬɨɪɝɚɯ ɬɚ/ɚɛɨ ɱɟɪɟɡ ɬɨɪɝɨɜɟɥɶɧɿ ɨɪɝɚɧɿɡɚɰɿʀ. ȱɧɮɨɪɦɚɰɿɹ ɩɪɨ ɱɚɫ ɬɚ ɭɦɨɜɢ ɩɪɨɜɟɞɟɧɧɹ ɬɨɪɝɿɜ ɦɚɣɧɨɦ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɩɨɜɢɧɧɚ ɛɭɬɢ ɨɩɪɢɥɸɞɧɟɧɚ.

əɤɳɨ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɭ ɛɭɞɶ-ɹɤɢɣ ɦɨɦɟɧɬ ɞɨ ɭɤɥɚɞɟɧɧɹ ɞɨɝɨɜɨɪɭ ɤɭɩɿɜɥɿ-ɩɪɨɞɚɠɭ ɣɨɝɨ ɦɚɣɧɚ ɩɨɜɧɿɫɬɸ ɩɨɝɚɲɚɽ ɫɭɦɭ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ, ɨɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɫɤɚɫɨɜɭɽ ɪɿɲɟɧɧɹ ɩɪɨ ɩɪɨɜɟɞɟɧɧɹ ɣɨɝɨ ɩɪɨɞɚɠɭ ɬɚ ɜɠɢɜɚɽ ɡɚɯɨɞɿɜ ɳɨɞɨ ɡɭɩɢɧɟɧɧɹ ɬɨɪɝɿɜ.

?

Ʉɨɧɬɪɨɥɶɧɿ ɩɢɬɚɧɧɹɞɨ ɬɟɦɢ 11

11.1.ɇɚ ɹɤɿ ɨɪɝɚɧɢ ɩɨɤɥɚɞɟɧɨ ɮɭɧɤɰɿɸ ɡɞɿɣɫɧɟɧɧɹ ɤɨɧɬɪɨɥɸ ɞɨɬɪɢɦɚɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ?

11.2.əɤɢɦ ɲɥɹɯɨɦ ɡɞɿɣɫɧɸɽɬɶɫɹ ɩɨɞɚɬɤɨɜɢɣ ɤɨɧɬɪɨɥɶ?

148Ɉ. Ɇ. Ȼɚɧɞɭɪɤɚ, ȼ. Ⱦ. ɉɨɧɿɤɚɪɨɜ, ɋ. Ɇ. ɉɨɩɨɜɚ

11.3.əɤɿ ɜɢɞɢ ɩɟɪɟɜɿɪɨɤ ɦɚɸɬɶ ɩɪɚɜɨ ɩɪɨɜɨɞɢɬɢ ɨɪɝɚɧɢ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ?

11.4.Ɂɚ ɹɤɢɯ ɨɛɫɬɚɜɢɧ ɦɨɠɟ ɩɪɨɜɨɞɢɬɢɫɹ ɞɨɤɭɦɟɧɬɚɥɶɧɚ ɩɨɡɚɩɥɚɧɨɜɚ ɩɟɪɟɜɿɪɤɚ?

11.5.ɓɨ ɬɚɤɟ ɮɚɤɬɢɱɧɚ ɩɟɪɟɜɿɪɤɚ?

11.6.ɍ ɱɨɦɭ ɩɨɥɹɝɚɽ ɫɭɬɧɿɫɬɶ ɡɭɫɬɪɿɱɧɢɯ ɩɟɪɟɜɿɪɨɤ?

11.7.əɤ ɨɮɨɪɦɥɹɸɬɶɫɹ ɪɟɡɭɥɶɬɚɬɢ ɩɟɪɟɜɿɪɨɤ?

11.8.Ɉɫɧɨɜɧɿ ɡɚɫɨɛɢ ɡɚɛɟɡɩɟɱɟɧɧɹ ɜɢɤɨɧɚɧɧɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɫɜɨʀɯ ɡɨɛɨɜ’ɹɡɚɧɶ.

11.9.ɓɨ ɬɚɤɟ ɩɨɞɚɬɤɨɜɚ ɡɚɫɬɚɜɚ?

11.10.ɍ ɱɨɦɭ ɩɨɥɹɝɚɽ ɫɭɬɧɿɫɬɶ ɩɨɞɚɬɤɨɜɨʀ ɩɨɪɭɤɢ?

11.11.Ⱥɪɟɲɬ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɩɨɜɧɢɣ ɬɚ ɭɦɨɜ-

ɧɢɣ.

11.12.ɉɨɪɹɞɨɤ ɩɪɨɞɚɠɭ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ.

12.ȼȱȾɉɈȼȱȾȺɅɖɇȱɋɌɖ ɁȺ ɉɈɊɍɒȿɇɇə ɉɈȾȺɌɄɈȼɈȽɈ ɁȺɄɈɇɈȾȺȼɋɌȼȺ

12.1. ɉɈȾȺɌɄɈȼȱ ɉɊȺȼɈɉɈɊɍɒȿɇɇə ɌȺ Ȳɏ ȼɂȾɂ

Ȼɭɞɶ ɹɤɟ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɩɨɞɚɬɤɨɜɟ, ɡ ɬɨɱɤɢ ɡɨɪɭ ɸɪɢɞɢɱɧɨʀ ɧɚɭɤɢ, ɦɚɽ ɩɟɜɧɿ ɨɡɧɚɤɢ, ɚɛɨ ɫɤɥɚɞɨɜɿ ɱɚɫɬɢɧɢ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ. ȼɿɞɫɭɬɧɿɫɬɶ ɯɨɱɚ ɛ ɨɞɧɨɝɨ ɡ ɰɢɯ ɟɥɟɦɟɧɬɿɜ ɧɟ ɞɚɽ ɦɨɠɥɢɜɨɫɬɿ ɜɢɡɧɚɱɢɬɢ ɬɚɤɟ ɩɨɪɭɲɟɧɧɹ ɱɢɧɧɢɯ ɧɨ- ɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɢɯ ɚɤɬɿɜ ɹɤ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ.

Ⱦɨ ɬɚɤɢɯ ɟɥɟɦɟɧɬɿɜ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ ɜɯɨɞɢɬɶ ɨɛ’ɽɤɬɢɜɧɚ ɫɬɨɪɨɧɚ, ɨɛ’ɽɤɬ, ɫɭɛ’ɽɤɬɢɜɧɚ ɫɬɨɪɨɧɚ ɬɚ ɫɭɛ’ɽɤɬ.

Ɉɛ’ɽɤɬɢɜɧɭ ɫɬɨɪɨɧɭ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ ɜɢɡɧɚɱɚɽ ɩɪɨɬɢɩɪɚɜɧɟ ɞɿɹɧɧɹ, ɳɨ ɜɢɪɚɠɚɽɬɶɫɹ ɭ ɮɨɪɦɿ ɮɚɤɬɢɱɧɨ ɩɪɨɬɢɩɪɚɜɧɢɯ ɞɿɣ ɚɛɨ ɭ ɩɪɨɬɢɩɪɚɜɧɿɣ ɡɚɩɪɨɩɨɧɨɜɚɧɨʀ ɡɚɤɨɧɨɦ ɩɨɜɟɞɿɧɰɿ.

Ɉɛ’ɽɤɬɢɜɧɚ ɫɬɨɪɨɧɚ ɫɤɥɚɞɚɽɬɶɫɹ ɡ ɬɪɶɨɯ ɟɥɟɦɟɧɬɿɜ:

ɞɿɹɧɧɹ (ɞɿɣ ɱɢ ɛɟɡɞɿɹɥɶɧɨɫɬɿ);

ɧɚɫɥɿɞɤɿɜ;

ɩɪɢɱɢɧɧɨɝɨ ɡɜ’ɹɡɤɭ ɦɿɠ ɞɿɹɧɧɹɦɢ ɬɚ ɧɚɫɥɿɞɤɚɦɢ. ɉɪɢɱɢɧɧɢɣ ɡɜ’ɹɡɨɤ — ɰɟ ɬɚɤɢɣ ɨɛ’ɽɤɬɢɜɧɢɣ ɡɜ’ɹɡɨɤ ɦɿɠ

ɞɿɹɧɧɹɦ ɿ ɧɚɫɥɿɞɤɨɦ, ɩɪɢ ɹɤɨɦɭ ɩɪɨɬɢɩɪɚɜɧɟ ɞɿɹɧɧɹ ɩɟɪɟɞɭɽ ɭ ɱɚɫɿ ɧɚɫɥɿɞɤɚɦ ɿ ɽ ɝɨɥɨɜɧɨɸ ɬɚ ɛɟɡɩɨɫɟɪɟɞɧɶɨ ɩɪɢɱɢɧɨɸ, ɹɤɚ ɧɟɦɢɧɭɱɟ ɿɧɿɰɿɸɽ ɞɚɧɢɣ ɧɚɫɥɿɞɨɤ (ɲɤɨɞɭ).

ɒɤɨɞɚ, ɹɤ ɧɚɫɥɿɞɨɤ, ɡɚɡɿɯɚɽ ɧɚ ɫɭɫɩɿɥɶɧɿ, ɞɟɪɠɚɜɧɿ ɬɚ ɿɧɞɢɜɿɞɭɚɥɶɧɿ ɿɧɬɟɪɟɫɢ, ɿ ɦɨɠɟ ɧɨɫɢɬɢ ɦɚɬɟɪɿɚɥɶɧɢɣ, ɮɿɡɢɱɧɢɣ ɬɚ ɿɧɲɢɣ ɯɚɪɚɤɬɟɪ.

Ɉɛ’ɽɤɬɨɦ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ ɽ ɬɿ ɫɭɫɩɿɥɶɧɿ ɜɿɞɧɨɫɢɧɢ, ɳɨ ɨɯɨɪɨɧɹɸɬɶɫɹ ɧɨɪɦɚɦɢ ɩɪɚɜɚ ɿ ɧɚ ɹɤɿ ɩɨɫɹɝɚɽ ɩɪɨɬɢɩɪɚɜɧɟ ɞɿɹɧɧɹ.

ɋɭɛ’ɽɤɬɢɜɧɚ ɫɬɨɪɨɧɚ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ ɨɡɧɚɱɚɽ, ɳɨ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹɦ ɜɢɡɧɚɽɬɶɫɹ ɥɢɲɟ ɜɢɧɧɟ ɞɿɹɧɧɹ ɚɛɨ ɬɚɤɿ ɞɿʀ, ɳɨ ɧɚ ɦɨɦɟɧɬ ɡɞɿɣɫɧɟɧɧɹ ɡɧɚɯɨɞɢɥɢɫɶ ɩɿɞ ɤɨɧɬɪɨɥɟɦ ɜɨɥɿ ɿ ɫɜɿ-

150

Ɉ. Ɇ. Ȼɚɧɞɭɪɤɚ, ȼ. Ⱦ. ɉɨɧɿɤɚɪɨɜ, ɋ. Ɇ. ɉɨɩɨɜɚ

 

 

 

ɞɨɦɨɫɬɿ ɨɫɨɛɢ, ɬɨɛɬɨ ɩɪɢ ʀɯ ɫɤɨɽɧɧɿ ɩɟɪɟɞɛɚɱɚɥɚɫɹ ɦɨɠɥɢɜɿɫɬɶ ɜɢɛɨɪɭ ɿɧɲɨɝɨ ɜɚɪɿɚɧɬɭ ɩɨɜɨɞɠɟɧɧɹ.

ɋɭɛ’ɽɤɬɢɜɧɚ ɫɬɨɪɨɧɚ ɜɢɪɚɠɚɽɬɶɫɹ ɭ ɞɜɨɯ ɮɨɪɦɚɯ ɩɪɨɜɢɧɢ:

ɧɚɦɿɪ (ɩɪɹɦɢɣ ɚɛɨ ɧɟɩɪɹɦɢɣ);

ɧɟɨɛɟɪɟɠɧɿɫɬɶ.

ɉɪɹɦɢɣ ɧɚɦɿɪ ɩɨɥɹɝɚɽ ɜ ɬɨɦɭ, ɳɨ ɫɭɛ’ɽɤɬ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ ɩɨɜɧɿɫɬɸ ɭɫɜɿɞɨɦɥɸɽ ɩɪɨɬɢɩɪɚɜɧɿɫɬɶ ɫɜɨɝɨ ɞɿɹɧɧɹ ɿ ɛɚɠɚɽ ɧɚɫɬɚɧɧɹ ɧɟɝɚɬɢɜɧɢɯ ɧɚɫɥɿɞɤɿɜ.

ɇɟɩɪɹɦɢɣ ɧɚɦɿɪ ɩɨɥɹɝɚɽ ɜ ɬɨɦɭ, ɳɨ ɫɭɛ’ɽɤɬ ɭɫɜɿɞɨɦɥɸɽ ɩɪɨɬɢɩɪɚɜɧɿɫɬɶ ɫɜɨɝɨ ɞɿɹɧɧɹ, ɩɪɢɩɭɫɤɚɽ ɧɟɝɚɬɢɜɧɿ ɧɚɫɥɿɞɤɢ, ɚɥɟ ɥɟɝɤɨɜɚɠɧɨ ɜɿɞɧɨɫɢɬɶɫɹ ɞɨ ɦɨɠɥɢɜɨɫɬɿ ʀɯ ɧɚɫɬɚɧɧɹ.

ɇɟɨɛɟɪɟɠɧɿɫɬɶ ɩɨɞɿɥɹɽɬɶɫɹ ɧɚ: ɩɪɨɬɢɩɪɚɜɧɭ ɫɚɦɨɜɩɟɜɧɟɧɿɫɬɶ ɬɚ ɩɪɨɬɢɩɪɚɜɧɭ ɧɟɞɛɚɥɿɫɬɶ.

ɉɪɨɬɢɩɪɚɜɧɚ ɫɚɦɨɜɩɟɜɧɟɧɿɫɬɶ — ɫɭɛ’ɽɤɬ ɭɫɜɿɞɨɦɥɸɽ ɩɪɨɬɢɩɪɚɜɧɿɫɬɶ ɫɜɨɝɨ ɞɿɹɧɧɹ, ɩɟɪɟɞɛɚɱɚɽ ɦɨɠɥɢɜɿɫɬɶ ɧɚɫɬɚɧɧɹ ɧɟɝɚɬɢɜɧɢɯ ɧɚɫɥɿɞɤɿɜ, ɨɞɧɚɤ ɫɩɨɞɿɜɚɽɬɶɫɹ, ɳɨ ɜɨɧɢ ɧɟ ɧɚɫɬɚɧɭɬɶ.

ɉɪɨɬɢɩɪɚɜɧɚ ɧɟɞɛɚɥɿɫɬɶ ɯɚɪɚɤɬɟɪɢɡɭɽɬɶɫɹ ɬɢɦ, ɳɨ ɫɭɛ’ɽɤɬ ɭɫɜɿɞɨɦɥɸɽ ɩɪɨɬɢɩɪɚɜɧɿɫɬɶ ɫɜɨɝɨ ɞɿɹɧɧɹ, ɚɥɟ ɧɟ ɩɟɪɟɞɛɚɱɚɽ ɦɨɠɥɢɜɨɫɬɿ ɧɚɫɬɚɧɧɹ ɧɟɝɚɬɢɜɧɢɯ ɧɚɫɥɿɞɤɿɜ, ɯɨɱɚ ɜ ɫɢɥɭ ɫɜɨɝɨ ɩɨɫɚɞɨɜɨɝɨ ɫɬɚɧɨɜɢɳɚ ɦɿɝ ɿ ɩɨɜɢɧɟɧ ʀɯ ɩɟɪɟɞɛɚɱɚɬɢ.

ɋɭɛ’ɽɤɬɨɦ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ ɽ ɞɟɥɿɤɬɨɡɞɚɬɧɚ ɨɫɨɛɚ, ɹɤɚ ɜɱɢɧɢɥɚ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ ɉɿɞ ɞɟɥɿɤɬɨɡɞɚɬɧɿɫɬɸ ɪɨɡɭɦɿɸɬɶ ɡɞɚɬɧɿɫɬɶ ɨɫɨɛɢ ɩɟɪɟɬɟɪɩɥɸɜɚɬɢ ɩɨɤɚɪɚɧɧɹ.

Ɉɫɧɨɜɧɢɦ ɤɪɢɬɟɪɿɽɦ, ɳɨ ɜɿɞɪɿɡɧɹɽ ɩɨɞɚɬɤɨɜɟ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ ɜɿɞ ɿɧɲɢɯ, ɽ ɣɨɝɨ ɨɛ’ɽɤɬɢɜɧɚ ɫɬɨɪɨɧɚ, ɬɨɛɬɨ ɩɟɜɧɿ ɫɭɫɩɿɥɶɧɿ ɜɿɞɧɨɫɢɧɢ, ɧɚ ɹɤɿ ɡɚɡɿɯɚɽ ɰɟ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹ, ɚ ɫɚɦɟ ɜɿɞɧɨɫɢɧɢ, ɳɨ ɜɢɧɢɤɚɸɬɶ ɭ ɫɮɟɪɿ ɦɨɛɿɥɿɡɚɰɿʀ ɬɚ ɮɨɪɦɭɜɚɧɧɿ ɞɨɯɨɞɿɜ ɛɸɞɠɟɬɿɜ ɭɫɿɯ ɪɿɜɧɿɜ.

Ɍɚɤɢɦ ɱɢɧɨɦ, ɡ ɸɪɢɞɢɱɧɨʀ ɬɨɱɤɢ ɡɨɪɭ, ɩɿɞ ɩɨɞɚɬɤɨɜɢɦ ɩɪɚɜɨɩɨɪɭɲɟɧɧɹɦ ɪɨɡɭɦɿɸɬɶ ɩɪɨɬɢɩɪɚɜɧɟ (ɩɟɪɟɞɛɚɱɟɧɟ ɉɨɞɚɬɤɨɜɢɦ ɤɨɞɟɤɫɨɦ ɍɤɪɚʀɧɢ), ɜɢɧɧɟ ɞɿɹɧɧɹ (ɞɿɹ ɱɢ ɛɟɡɞɿɹɥɶɧɿɫɬɶ) ɞɟɥɿɤɬɨɡɞɚɬɧɨʀ ɨɫɨɛɢ, ɩɨɜ’ɹɡɚɧɟ ɡ ɧɟɜɢɤɨɧɚɧɧɹɦ ɩɨɞɚɬɤɨɜɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ ɚɛɨ ɧɟɧɚɥɟɠɧɢɦ ɜɢɤɨɧɚɧɧɹɦ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ, ɡɚ ɹɤɢɯ ɱɢɧɧɢɦ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɜɫɬɚɧɨɜɥɟɧɚ ɸɪɢɞɢɱɧɚ ɜɿɞɩɨɜɿɞɚɥɶɧɿɫɬɶ.

Соседние файлы в папке Finansove_pravo_2