Finansove_pravo_2 / Podatkove_Pravo_Bandurka2012

—ɦɿɠ ɞɟɪɠɚɜɨɸ ɬɚ ɨɪɝɚɧɚɦɢ, ɳɨ ɡɚɛɟɡɩɟɱɭɸɬɶ ɫɩɪɚɜɥɹɧɧɹ ɩɨɞɚɬɤɿɜ, — ɡ ɩɪɢɜɨɞɭ ɜɢɡɧɚɱɟɧɧɹ ɩɪɚɜɨɜɨɝɨ ɫɬɚɬɭɫɭ ɰɢɯ ɨɪɝɚɧɿɜ, ɩɨɪɹɞɤɭ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɩɨɞɚɬɤɿɜ, ɜɿɞɩɨɜɿɞɚɥɶɧɨɫɬɿ ɡɚ ɡɚɛɟɡɩɟɱɟɧɧɹ ɫɜɨɽɱɚɫɧɨɝɨ ɧɚɞɯɨɞɠɟɧɧɹ ɩɨɞɚɬɤɿɜ ɞɨ ɛɸɞɠɟɬɿɜ;

—ɦɿɠ ɨɪɝɚɧɚɦɢ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɿ ɩɥɚɬɧɢɤɚɦɢ — ɫɬɨɫɨɜɧɨ ɜɡɚɽɦɧɢɯ ɩɪɚɜ ɬɚ ɨɛɨɜ’ɹɡɤɿɜ ɿ ɦɟɯɚɧɿɡɦɭ ʀɯ ɪɟɚɥɿɡɚɰɿʀ.

ɉɨɞɚɬɤɨɜɿ ɨɪɝɚɧɢ ɪɨɡɝɥɹɞɚɸɬɶɫɹ ɜ ɲɢɪɨɤɨɦɭ ɬɚ ɜɭɡɶɤɨɦɭ ɪɨɡɭɦɿɧɧɿ. ɍ ɲɢɪɨɤɨɦɭ ɪɨɡɭɦɿɧɧɿ ɞɨ ʀɯ ɫɤɥɚɞɭ ɜɯɨɞɹɬɶ Ⱦɟɪɠɚɜɧɚ ɩɨɞɚɬɤɨɜɚ ɫɥɭɠɛɚ ɍɤɪɚʀɧɢ ɬɚ ɨɪɝɚɧɢ Ⱦɟɪɠɚɜɧɨʀ ɦɢɬɧɨʀ ɫɥɭɠɛɢ ɍɤɪɚʀɧɢ, ɹɤɿ ɡɚɛɟɡɩɟɱɭɸɬɶ ɮɿɧɚɧɫɨɜɢɣ ɤɨɧɬɪɨɥɶ ɡɚ ɫɩɪɚɜɥɹɧɧɹɦ ɩɨɞɚɬɤɿɜ ɹɤ ɛɟɡɩɨɫɟɪɟɞɧɶɨ, ɬɚɤ ɿ ɨɩɨɫɟɪɟɞɤɨɜɚɧɨ ɩɿɞ ɱɚɫ ɡɞɿɣɫɧɟɧɧɹ ɨɫɧɨɜɧɨʀ ɞɿɹɥɶɧɨɫɬɿ (ɧɚɩɪɢɤɥɚɞ, ɩɪɢ ɫɩɪɚɜɥɹɧɧɿ ɦɢɬɚ ɬɚ ɧɟɩɪɹɦɢɯ ɩɨɞɚɬɤɿɜ ɩɿɞ ɱɚɫ ɡɞɿɣɫɧɟɧɧɹ ɟɤɫɩɨɪɬɧɨ-ɿɦɩɨɪɬ- ɧɢɯ ɨɩɟɪɚɰɿɣ). ɍ ɜɭɡɶɤɨɦɭ ɪɨɡɭɦɿɧɧɿ ɩɨɞɚɬɤɨɜɿ ɨɪɝɚɧɢ ɨɛɦɟɠɭɸɬɶɫɹ ɜɢɤɥɸɱɧɨ ɩɨɞɚɬɤɨɜɢɦɢ ɚɞɦɿɧɿɫɬɪɚɰɿɹɦɢ ɣ ɿɧɫɩɟɤɰɿɹɦɢ, ɚ ɬɚɤɨɠɜɿɞɩɨɜɿɞɧɢɦɢɩɿɞɪɨɡɞɿɥɚɦɢ ɩɨɞɚɬɤɨɜɨʀɦɿɥɿɰɿʀ.

Ɉɫɧɨɜɧɢɦɢ ɨɫɨɛɥɢɜɨɫɬɹɦɢ ɩɨɞɚɬɤɨɜɨɝɨ ɩɪɚɜɚ ɍɤɪɚʀɧɢ ɧɚ ɫɭɱɚɫɧɨɦɭ ɟɬɚɩɿ ɟɤɨɧɨɦɿɱɧɨɝɨ ɪɨɡɜɢɬɤɭ ɽ:

ɚ) ɩɪɿɨɪɢɬɟɬɧɢɣ ɧɚɩɪɹɦɨɤ ɩɨɞɚɬɤɨɜɢɯ ɜɢɥɭɱɟɧɶ ɭ ɸɪɢɞɢɱɧɢɯ ɨɫɿɛ;

ɛ) ɿɫɧɭɜɚɧɧɹ ɲɢɪɨɤɨɝɨ ɩɟɪɟɥɿɤɭ ɪɿɡɧɨɦɚɧɿɬɧɢɯ ɩɿɥɶɝ, ɜɫɬɚɧɨɜɥɟɧɢɯ ɱɢɧɧɢɦ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ;

ɜ) ɜɢɫɨɤɚ ɩɢɬɨɦɚ ɜɚɝɚ ɱɚɫɬɤɢ ɧɟɩɪɹɦɢɯ ɩɨɞɚɬɤɿɜ; ɝ) ɪɨɡɝɚɥɭɠɟɧɚ ɫɢɫɬɟɦɚ ɨɪɝɚɧɿɜ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ

ɫɥɭɠɛɢ, ɛɟɡɩɨɫɟɪɟɞɧɽ ɩɿɞɩɨɪɹɞɤɭɜɚɧɧɹ ɧɢɠɱɟɫɬɨɹɳɢɯ ɫɬɪɭɤɬɭɪ, ɳɨ ɜɯɨɞɹɬɶ ɞɨ ɧɟʀ, ɜɢɳɟɫɬɨɹɳɢɦ, ɝɨɥɨɜɧɢɦ ɡɚɜɞɚɧɧɹɦ ɹɤɢɯ ɽ ɡɚɛɟɡɩɟɱɟɧɧɹ ɤɨɧɬɪɨɥɸ ɡɚ ɧɚɞɯɨɞɠɟɧɧɹɦ ɭɫɿɯ ɩɨɞɚɬɤɿɜ, ɜɤɥɸɱɚɸɱɢ ɦɿɫɰɟɜɿ;

ɞ) ɜɫɬɚɧɨɜɥɟɧɧɹ ɩɪɚɜɨɜɢɯ ɫɚɧɤɰɿɣ ɡɚ ɪɿɡɧɨɦɚɧɿɬɧɿ ɩɨɪɭɲɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ, ɜɤɥɸɱɚɸɱɢ ɡɚɯɨɞɢ ɮɿɧɚɧɫɨɜɨʀ, ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨʀ, ɤɪɢɦɿɧɚɥɶɧɨʀ ɜɿɞɩɨɜɿɞɚɥɶɧɨɫɬɿ.

ɟ) ɨɛɨɜ’ɹɡɤɨɜɿɫɬɶ ɩɨɫɬɚɧɨɜɥɟɧɧɹ ɭɫɿɯ ɫɭɛ’ɽɤɬɿɜ ɩɿɞɩɪɢɽɦɧɢɰɶɤɨʀ ɿ ɝɨɫɩɨɞɚɪɫɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ ɧɚ ɨɛɥɿɤ ɭ ɩɨɞɚɬɤɨɜɢɯ ɨɪɝɚɧɚɯ ɿɡ ɩɪɚɜɨɦ ɜɿɞɤɪɢɬɬɹ ɩɨɬɨɱɧɢɯ ɪɚɯɭɧɤɿɜ ɭ ɛɚɧɤɚɯ ɬɿɥɶɤɢ ɩɿɫɥɹ ɪɟɽɫɬɪɚɰɿʀ ɜ ɩɨɞɚɬɤɨɜɢɯ ɨɪɝɚɧɚɯ.

3.ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ ȱ ɁȻɈɊȱȼ

ȼɿɞɨɦɨ, ɳɨ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɩɨɞɚɬɤɿɜ ɿ ɡɛɨɪɿɜ ɽ ɨɞɧɿɽɸ ɡ ɧɚɣɜɚɠɥɢɜɿɲɢɯ ɨɡɧɚɤ ɞɟɪɠɚɜɢ ɬɚ ɧɟɨɛɯɿɞɧɨɸ ɭɦɨɜɨɸ ʀʀ ɿɫɧɭ-

ɜɚɧɧɹ. Ⱥɞɦɿɧɿɫɬɪɭɜɚɧɧɹ (ɜɿɞ ɚɧɝɥ. «administration») ɨɡɧɚɱɚɽ ɭɩɪɚɜɥɿɧɧɹ, ɨɪɝɚɧɿɡɚɰɿɹ, ɜɢɤɨɧɚɧɧɹ, ɡɞɿɣɫɧɟɧɧɹ, ɧɚɝɥɹɞ (ɤɨɧɬɪɨɥɶ); ɭ ɲɢɪɨɤɨɦɭ ɪɨɡɭɦɿɧɧɿ, ɰɟ — ɨɪɝɚɧɿɡɚɰɿɣɧɨ-ɪɨɡɩɨ- ɪɹɞɱɚ ɞɿɹɥɶɧɿɫɬɶ ɤɟɪɿɜɧɢɤɿɜ ɿ ɨɪɝɚɧɿɜ ɭɩɪɚɜɥɿɧɧɹ, ɳɨ ɡɞɿɣɫɧɸɽɬɶɫɹ ɲɥɹɯɨɦ ɧɚɤɚɡɿɜ ɿ ɪɨɡɩɨɪɹɞɠɟɧɶ. Ⱥɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɩɪɨɰɟɫɿɜ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɨɛ’ɽɞɧɭɽ ɡɚ ɞɨɩɨɦɨɝɨɸ ɨɞɧɿɽʀ ɿɞɟʀ ɤɨɦɩɥɟɤɫ ɡɚɯɨɞɿɜ, ɫɩɪɹɦɨɜɚɧɢɯ ɧɚ ɡɚɛɟɡɩɟɱɟɧɧɹ ɜɢɤɨɧɚɧɧɹ ɡɚɤɨɧɨɞɚɜɱɢɯ ɬɚ ɧɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɢɯ ɚɤɬɿɜ. Ɉɛ’ɽɤɬɨɦ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɽ ɩɪɨɰɟɫ ɭɡɝɨɞɠɟɧɧɹ ɣ ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɩɥɚɬɧɢɤɿɜ ɩɨɞɚɬɤɿɜ. Ɇɟɬɨɸ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɽ ɡɚɛɟɡɩɟɱɟɧɧɹ ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɩɥɚɬɧɢɤɿɜ ɲɥɹɯɨɦ ɨɩɬɢɦɚɥɶɧɨɝɨ ɜɬɪɭɱɚɧɧɹ ɜ ʀɯɧɸ ɝɨɫɩɨɞɚɪɫɶɤɭ ɞɿɹɥɶɧɿɫɬɶ ɱɟɪɟɡ ɡɚɫɬɨɫɭɜɚɧɧɹ ɡɚɤɨɧɨɞɚɜɱɨ ɜɫɬɚɧɨɜɥɟɧɢɯ ɦɟɯɚɧɿɡɦɿɜ ɿ ɩɪɨɰɟɞɭɪ.

ȱɫɧɭɸɬɶ ɪɿɡɧɿ ɜɢɞɢ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɭ ɮɿɧɚɧɫɨɜɿɣ ɬɚ ɟɤɨɧɨɦɿɱɧɿɣ ɫɮɟɪɚɯ. ɇɚ ɜɿɞɦɿɧɭ ɜɿɞ ɧɢɯ ɩɨɞɚɬɤɨɜɟ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɹɜɥɹɽ ɫɨɛɨɸ ɤɨɦɩɥɟɤɫ ɩɪɚɜɨɜɢɯ, ɟɤɨɧɨɦɿɱɧɢɯ ɿ ɮɿɧɚɧɫɨɜɢɯ ɡɚɯɨɞɿɜ ɞɟɪɠɚɜɢ ɞɥɹ ɮɨɪɦɭɜɚɧɧɹ ɫɢɫɬɟɦɢ ɨɩɨɞɚɬɤɭɜɚɧɧɹ, ɡɚɛɟɡɩɟɱɟɧɧɹ ɫɜɨɽɱɚɫɧɨʀ ɿ ɩɨɜɧɨʀ ɫɩɥɚɬɢ ɩɨɞɚɬɤɿɜ ɿ ɡɛɨɪɿɜ ɡ ɦɟɬɨɸ ɡɚɞɨɜɨɥɟɧɧɹ ɮɿɧɚɧɫɨɜɢɯ ɩɨɬɪɟɛ ɫɭɫɩɿɥɶɫɬɜɚ ɜ ɰɿɥɨɦɭ, ɚ ɬɚɤɨɠ ɪɨɡɜɢɬɤɭ ɟɤɨɧɨɦɿɤɢ ɤɪɚʀɧɢ ɲɥɹɯɨɦ ɩɟɪɟɪɨɡɩɨɞɿɥɭ ɮɿɧɚɧɫɨɜɢɯ ɪɟɫɭɪɫɿɜ.

Ɉɬɠɟ, ɩɿɞ ɩɨɞɚɬɤɨɜɢɦ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹɦ ɫɥɿɞ ɪɨɡɭɦɿɬɢ ɫɭɤɭɩɧɿɫɬɶ ɧɨɪɦ (ɩɪɚɜɢɥ), ɦɟɬɨɞɿɜ, ɡɚɫɨɛɿɜ ɿ ɞɿɣ, ɡɚ ɞɨɩɨɦɨɝɨɸ ɹɤɢɯ ɫɩɟɰɿɚɥɶɧɨ ɭɩɨɜɧɨɜɚɠɟɧɿ ɨɪɝɚɧɢ ɞɟɪɠɚɜɢ ɡɞɿɣɫɧɸɸɬɶ ɭɩɪɚɜɥɿɧɫɶɤɭ ɞɿɹɥɶɧɿɫɬɶ ɭ ɩɨɞɚɬɤɨɜɿɣ ɫɮɟɪɿ, ɫɩɪɹɦɨɜɚɧɭ ɧɚ ɤɨɧɬɪɨɥɶ ɡɚ ɞɨɬɪɢɦɚɧɧɹɦ ɡɚɤɨɧɨɞɚɜɫɬɜɚ ɩɪɨ ɩɨɞɚɬɤɢ ɬɚ ɡɛɨɪɢ (ɨɛɨɜ’ɹɡɤɨɜɿ ɩɥɚɬɟɠɿ), ɡɚ ɩɪɚɜɢɥɶɧɿɫɬɸ ɧɚɪɚɯɭɜɚɧɧɹ,

ɩɨɜɧɨɬɨɸ ɿ ɫɜɨɽɱɚɫɧɿɫɬɸ ɜɧɟɫɟɧɧɹ ɭ ɜɿɞɩɨɜɿɞɧɿ ɛɸɞɠɟɬɢ ɩɨɞɚɬɤɿɜ ɿ ɡɛɨɪɿɜ, ɚ ɭ ɜɢɩɚɞɤɚɯ, ɩɟɪɟɞɛɚɱɟɧɢɯ ɡɚɤɨɧɚɦɢ ɍɤɪɚʀɧɢ,

— ɡɚ ɩɪɚɜɢɥɶɧɿɫɬɸ ɧɚɪɚɯɭɜɚɧɧɹ, ɩɨɜɧɨɬɨɸ ɬɚ ɫɜɨɽɱɚɫɧɿɫɬɸ ɧɚɞɯɨɞɠɟɧɶ ɭ ɜɿɞɩɨɜɿɞɧɢɣ ɛɸɞɠɟɬ ɿɧɲɢɯ ɨɛɨɜ’ɹɡɤɨɜɢɯ ɩɥɚɬɟɠɿɜ ɬɚ ɩɪɢɬɹɝɧɟɧɧɹ ɞɨ ɜɿɞɩɨɜɿɞɚɥɶɧɨɫɬɿ ɩɨɪɭɲɧɢɤɿɜ ɩɨɞɚɬɤɨɜɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ.

Ⱦɥɹ ɰɿɥɟɣ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɩɥɚɬɧɢɤɢ ɩɨɞɚɬɤɿɜ ɡɨɛɨɜ’ɹɡɚɧɿ ɜɟɫɬɢ ɨɛɥɿɤ ɞɨɯɨɞɿɜ, ɜɢɬɪɚɬ ɬɚ ɿɧɲɢɯ ɩɨɤɚɡɧɢɤɿɜ, ɩɨɜ’ɹɡɚɧɢɯ ɡ ɜɢɡɧɚɱɟɧɧɹɦ ɨɛ’ɽɤɬɿɜ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɬɚ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ, ɧɚ ɩɿɞɫɬɚɜɿ ɩɟɪɜɢɧɧɢɯ ɞɨɤɭɦɟɧɬɿɜ, ɪɟɝɿɫɬɪɿɜ ɛɭɯɝɚɥɬɟɪɫɶɤɨɝɨ ɨɛɥɿɤɭ, ɮɿɧɚɧɫɨɜɨʀ ɡɜɿɬɧɨɫɬɿ, ɿɧɲɢɯ ɞɨɤɭɦɟɧɬɿɜ, ɩɨɜ’ɹɡɚɧɢɯ ɡ ɨɛɱɢɫɥɟɧɧɹɦ ɿ ɫɩɥɚɬɨɸ ɩɨɞɚɬɤɿɜ ɿ ɡɛɨɪɿɜ, ɜɟɞɟɧɧɹ ɹɤɢɯ ɩɟɪɟɞɛɚɱɟɧɨ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ. Ɂɚɛɨɪɨɧɹɽɬɶɫɹ ɮɨɪɦɭɜɚɧɧɹ ɩɨɤɚɡɧɢɤɿɜ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ ɬɚ ɦɢɬɧɢɯ ɞɟɤɥɚɪɚɰɿɣ ɧɚ ɩɿɞɫɬɚɜɿ ɞɚɧɢɯ, ɧɟ ɩɿɞɬɜɟɪɞɠɟɧɢɯ ɜɿɞɩɨɜɿɞɧɢɦɢ ɞɨɤɭɦɟɧɬɚɦɢ. Ⱦɥɹ ɨɛɪɚɯɭɜɚɧɧɹ ɨɛ’ɽɤɬɚ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɭ ɧɚ ɩɪɢɛɭɬɨɤ ɩɨɜɢɧɟɧ ɜɢɤɨɪɢɫɬɨɜɭɜɚɬɢ ɞɚɧɿ ɛɭɯɝɚɥɬɟɪɫɶɤɨɝɨ ɨɛɥɿɤɭ ɳɨɞɨ ɞɨɯɨɞɿɜ ɿ ɜɢɬɪɚɬ ɿɡ ɜɪɚɯɭɜɚɧɧɹɦ ɩɨɥɨɠɟɧɶ ɉɨɞɚɬɤɨɜɨɝɨ ɤɨɞɟɤɫɭ ɍɤɪɚʀɧɢ.

ɉɥɚɬɧɢɤɢ ɩɨɞɚɬɤɿɜ ɡɨɛɨɜ’ɹɡɚɧɿ ɡɚɛɟɡɩɟɱɢɬɢ ɡɛɟɪɿɝɚɧɧɹ ɞɨɤɭɦɟɧɬɿɜ, ɩɨɜ’ɹɡɚɧɢɯ ɿɡ ɜɢɤɨɧɚɧɧɹɦ ɜɢɦɨɝ ɡɚɤɨɧɨɞɚɜɫɬɜɚ, ɤɨɧɬɪɨɥɶ ɡɚ ɞɨɬɪɢɦɚɧɧɹɦ ɹɤɨɝɨ ɩɨɤɥɚɞɟɧɨ ɧɚ ɤɨɧɬɪɨɥɸɸɱɿ ɨɪɝɚɧɢ, ɧɟ ɦɟɧɲ ɹɤ 1095 ɞɧɿɜ ɡ ɞɧɹ ɩɨɞɚɧɧɹ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ, ɞɥɹ ɫɤɥɚɞɟɧɧɹ ɹɤɨʀ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶɫɹ ɡɚɡɧɚɱɟɧɿ ɞɨɤɭɦɟɧɬɢ, ɚ ɭ ɪɚɡɿ ʀʀ ɧɟɩɨɞɚɧɧɹ — ɡ ɩɟɪɟɞɛɚɱɟɧɨɝɨ ɝɪɚɧɢɱɧɨɝɨ ɬɟɪɦɿɧɭ ɩɨɞɚɧɧɹ ɬɚɤɨʀ ɡɜɿɬɧɨɫɬɿ.

ɍ ɪɚɡɿ ɜɬɪɚɬɢ, ɩɨɲɤɨɞɠɟɧɧɹ ɚɛɨ ɞɨɫɬɪɨɤɨɜɨɝɨ ɡɧɢɳɟɧɧɹ ɞɨɤɭɦɟɧɬɿɜ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɭ ɩ’ɹɬɢɞɟɧɧɢɣ ɫɬɪɨɤ ɡ ɞɧɹ ɬɚɤɨʀ ɩɨɞɿʀ ɩɢɫɶɦɨɜɨ ɩɨɜɿɞɨɦɢɬɢ ɨɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɚ ɦɿɫɰɟɦ ɨɛɥɿɤɭ ɬɚ ɦɢɬɧɢɣ ɨɪɝɚɧ, ɹɤɢɦ ɛɭɥɨ ɡɞɿɣɫɧɟɧɨ ɦɢɬɧɟ ɨɮɨɪɦɥɟɧɧɹ ɜɿɞɩɨɜɿɞɧɨʀ ɦɢɬɧɨʀ ɞɟɤɥɚɪɚɰɿʀ.

ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɜɿɞɧɨɜɢɬɢ ɜɬɪɚɱɟɧɿ ɞɨɤɭɦɟɧɬɢ ɩɪɨɬɹɝɨɦ 90 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ ɡ ɞɧɹ, ɳɨ ɧɚɫɬɚɽ ɡɚ ɞɧɟɦ ɧɚɞɯɨɞɠɟɧɧɹ ɩɨɜɿɞɨɦɥɟɧɧɹ ɞɨ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɦɢɬɧɨɝɨ ɨɪɝɚɧɭ.

ɇɚ ɩɿɞɫɬɚɜɿ ɞɨɤɭɦɟɧɬɚɪɧɨɝɨ ɩɿɞɬɜɟɪɞɠɟɧɧɹ ɞɚɧɢɯ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɭ ɭ ɫɬɪɨɤɢ, ɜɫɬɚɧɨɜɥɟɧɿ ɡɚɤɨɧɨɦ, ɩɨɞɚɽ ɩɨɞɚɬɤɨɜɨɦɭ ɨɪɝɚɧɭ ɩɨɞɚɬɤɨɜɭ ɞɟɤɥɚɪɚɰɿɸ (ɪɨɡɪɚɯɭɧɨɤ) — ɞɨɤɭɦɟɧɬ, ɧɚ ɩɿɞɫɬɚɜɿ ɹɤɨɝɨ ɡɞɿɣɫɧɸɽɬɶɫɹ ɧɚɪɚɯɭɜɚɧɧɹ ɬɚ ɫɩɥɚɬɚ ɩɨɞɚɬɤɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ, ɱɢ ɞɨɤɭɦɟɧɬ, ɳɨ ɫɜɿɞɱɢɬɶ ɩɪɨ ɫɭɦɢ ɞɨɯɨɞɭ, ɧɚɪɚɯɨɜɚɧɨɝɨ (ɜɢɩɥɚɱɟɧɨɝɨ) ɧɚ ɤɨɪɢɫɬɶ ɩɥɚɬɧɢɤɿɜ ɩɨɞɚɬɤɿɜ — ɮɿɡɢɱɧɢɯ ɨɫɿɛ, ɫɭɦɢ ɭɬɪɢɦɚɧɨɝɨ ɚɛɨ ɫɩɥɚɱɟɧɨɝɨ ɩɨɞɚɬɤɭ.

ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɭ ɧɚ ɩɪɢɛɭɬɨɤ ɩɨɞɚɽ ɪɚɡɨɦ ɡ ɜɿɞɩɨɜɿɞɧɨɸ ɩɨɞɚɬɤɨɜɨɸ ɞɟɤɥɚɪɚɰɿɽɸ ɤɜɚɪɬɚɥɶɧɭ ɚɛɨ ɪɿɱɧɭ ɮɿɧɚɧɫɨɜɭ ɡɜɿɬɧɿɫɬɶ.

ȼɿɞɩɨɜɿɞɚɥɶɧɿɫɬɶ ɡɚ ɧɟɩɨɞɚɧɧɹ, ɩɨɪɭɲɟɧɧɹ ɩɨɪɹɞɤɭ ɡɚɩɨɜɧɟɧɧɹ ɞɨɤɭɦɟɧɬɿɜ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ, ɩɨɪɭɲɟɧɧɹ ɫɬɪɨɤɿɜ ʀɯ ɩɨɞɚɧɧɹ ɤɨɧɬɪɨɥɸɸɱɢɦ ɨɪɝɚɧɚɦ, ɧɟɞɨɫɬɨɜɿɪɧɿɫɬɶ ɿɧɮɨɪɦɚɰɿʀ, ɧɚɜɟɞɟɧɨʀ ɭ ɡɚɡɧɚɱɟɧɢɯ ɞɨɤɭɦɟɧɬɚɯ, ɧɟɫɭɬɶ:

—ɸɪɢɞɢɱɧɿ ɨɫɨɛɢ, ɩɨɫɬɿɣɧɿ ɩɪɟɞɫɬɚɜɧɢɰɬɜɚ ɧɟɪɟɡɢɞɟɧɬɿɜ, ɹɤɿɜɢɡɧɚɱɟɧɿ ɩɥɚɬɧɢɤɚɦɢ ɩɨɞɚɬɤɿɜ, ɚɬɚɤɨɠ ʀɯɩɨɫɚɞɨɜɿ ɨɫɨɛɢ.

ȼɿɞɩɨɜɿɞɚɥɶɧɿɫɬɶ ɡɚ ɩɨɪɭɲɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ ɜɿɞɨɤɪɟɦɥɟɧɢɦ ɩɿɞɪɨɡɞɿɥɨɦ ɸɪɢɞɢɱɧɨʀ ɨɫɨɛɢ ɧɟɫɟ ɸɪɢɞɢɱɧɚ ɨɫɨɛɚ, ɞɨ ɫɤɥɚɞɭ ɹɤɨʀ ɜɿɧ ɜɯɨɞɢɬɶ;

—ɮɿɡɢɱɧɿ ɨɫɨɛɢ — ɩɥɚɬɧɢɤɢ ɩɨɞɚɬɤɿɜ ɬɚ ʀɯ ɡɚɤɨɧɧɿ ɱɢ ɭɩɨɜɧɨɜɚɠɟɧɿɩɪɟɞɫɬɚɜɧɢɤɢɭ ɜɢɩɚɞɤɚɯ, ɩɟɪɟɞɛɚɱɟɧɢɯɡɚɤɨɧɨɦ;

—ɩɨɞɚɬɤɨɜɿ ɚɝɟɧɬɢ.

ɉɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ ɩɨɞɚɽɬɶɫɹ ɡɚ ɡɜɿɬɧɢɣ ɩɟɪɿɨɞ ɜ ɭɫɬɚɧɨɜɥɟɧɿ ɫɬɪɨɤɢ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɜ ɹɤɨɦɭ ɩɟɪɟɛɭɜɚɽ ɧɚ ɨɛɥɿɤɭ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ.

ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɡɚ ɤɨɠɧɢɣ ɜɫɬɚɧɨɜɥɟɧɢɣ ɡɜɿɬɧɢɣ ɩɟɪɿɨɞ ɩɨɞɚɜɚɬɢ ɩɨɞɚɬɤɨɜɿ ɞɟɤɥɚɪɚɰɿʀ ɳɨɞɨ ɤɨɠɧɨɝɨ ɨɤɪɟɦɨɝɨ ɩɨɞɚɬɤɭ, ɩɥɚɬɧɢɤɨɦ ɹɤɨɝɨ ɜɿɧ ɽ, ɧɟɡɚɥɟɠɧɨ ɜɿɞ ɬɨɝɨ, ɱɢ ɩɪɨɜɚɞɢɜ ɬɚɤɢɣ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɭ ɝɨɫɩɨɞɚɪɫɶɤɭ ɞɿɹɥɶɧɿɫɬɶ ɭ ɡɜɿɬɧɨɦɭ ɩɟɪɿɨɞɿ.

ɉɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ ɩɨɞɚɽɬɶɫɹ ɞɨ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɚ ɜɢɛɨɪɨɦ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɜ ɨɞɢɧ ɿɡ ɬɚɤɢɯ ɫɩɨɫɨɛɿɜ:

ɚ) ɨɫɨɛɢɫɬɨ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɚɛɨ ɭɩɨɜɧɨɜɚɠɟɧɨɸ ɧɚ ɰɟ ɨɫɨɛɨɸ;

ɛ) ɧɚɞɫɢɥɚɽɬɶɫɹ ɩɨɲɬɨɸ ɡ ɩɨɜɿɞɨɦɥɟɧɧɹɦ ɩɪɨ ɜɪɭɱɟɧɧɹ ɬɚ ɡ ɨɩɢɫɨɦ ɜɤɥɚɞɟɧɧɹ;

ɜ) ɡɚɫɨɛɚɦɢ ɟɥɟɤɬɪɨɧɧɨɝɨ ɡɜ’ɹɡɤɭ ɜ ɟɥɟɤɬɪɨɧɧɿɣ ɮɨɪɦɿ ɡ ɞɨɬɪɢɦɚɧɧɹɦ ɭɦɨɜɢ ɳɨɞɨ ɪɟɽɫɬɪɚɰɿʀ ɟɥɟɤɬɪɨɧɧɨɝɨ ɩɿɞɩɢɫɭ ɩɿɞɡɜɿɬɧɢɯ ɨɫɿɛ ɭ ɩɨɪɹɞɤɭ, ɜɢɡɧɚɱɟɧɨɦɭ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ.

ɉɥɚɬɧɢɤɢ ɩɨɞɚɬɤɿɜ, ɳɨ ɧɚɥɟɠɚɬɶ ɞɨ ɜɟɥɢɤɢɯ ɬɚ ɫɟɪɟɞɧɿɯ ɩɿɞɩɪɢɽɦɫɬɜ, ɩɨɞɚɸɬɶ ɩɨɞɚɬɤɨɜɿ ɞɟɤɥɚɪɚɰɿʀ ɞɨ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɜ ɟɥɟɤɬɪɨɧɧɿɣ ɮɨɪɦɿ ɡ ɞɨɬɪɢɦɚɧɧɹɦ ɭɦɨɜɢ ɳɨɞɨ ɪɟɽɫɬɪɚɰɿʀ ɟɥɟɤɬɪɨɧɧɨɝɨ ɩɿɞɩɢɫɭ ɩɿɞɡɜɿɬɧɢɯ ɨɫɿɛ ɭ ɩɨɪɹɞɤɭ, ɜɢɡɧɚɱɟɧɨɦɭ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ.

ɉɪɢɣɧɹɬɬɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɽ ɨɛɨɜ’ɹɡɤɨɦ ɨɪɝɚɧɿɜ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ. ɉɪɢɱɨɦɭ, ɩɿɞ ɱɚɫ ɩɪɢɣɧɹɬɬɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ ɭɩɨɜɧɨɜɚɠɟɧɚ ɨɫɨɛɚ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɨɛɨɜ’ɹɡɚɧɚ ɩɟɪɟɜɿɪɢɬɢ ɧɚɹɜɧɿɫɬɶ ɬɚ ɞɨɫɬɨɜɿɪɧɿɫɬɶ ɡɚɩɨɜɧɟɧɧɹ ɥɢɲɟ ɜɫɿɯ ɨɛɨɜ’ɹɡɤɨɜɢɯ ɪɟɤɜɿɡɢɬɿɜ. ȱɧɲɿ ɩɨɤɚɡɧɢɤɢ, ɡɚɡɧɚɱɟɧɿ ɜ ɩɨɞɚɬɤɨɜɿɣ ɞɟɤɥɚɪɚɰɿʀ, ɞɨ ʀʀ ɩɪɢɣɧɹɬɬɹ ɩɟɪɟɜɿɪɰɿ ɧɟ ɩɿɞɥɹɝɚɸɬɶ.

Ɂɚ ɭɦɨɜɢ ɞɨɬɪɢɦɚɧɧɹ ɰɢɯ ɜɢɦɨɝ ɩɨɫɚɞɨɜɚ ɨɫɨɛɚ ɡɨɛɨɜ’ɹ- ɡɚɧɚ ɡɚɪɟɽɫɬɪɭɜɚɬɢ ɞɟɤɥɚɪɚɰɿɸ ɞɚɬɨɸ ʀʀ ɮɚɤɬɢɱɧɨɝɨ ɨɬɪɢɦɚɧɧɹ ɨɪɝɚɧɨɦ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ. ɉɪɢ ɰɶɨɦɭ ɞɟɤɥɚɪɚɰɿɹ ɜɜɚɠɚɽɬɶɫɹ ɩɪɢɣɧɹɬɨɸ.

Ɂɚ ɡɜɟɪɧɟɧɧɹɦ ɩɥɚɬɧɢɤɿɜ ɩɨɞɚɬɤɿɜ ɤɨɧɬɪɨɥɸɸɱɿ ɨɪɝɚɧɢ ɛɟɡɨɩɥɚɬɧɨ ɧɚɞɚɸɬɶ ɤɨɧɫɭɥɶɬɚɰɿʀ ɡ ɩɢɬɚɧɶ ɩɪɚɤɬɢɱɧɨɝɨ ɡɚɫɬɨɫɭɜɚɧɧɹ ɨɤɪɟɦɢɯ ɧɨɪɦ ɩɨɞɚɬɤɨɜɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ. ɉɨɞɚɬɤɨɜɚ ɤɨɧɫɭɥɶɬɚɰɿɹ ɦɚɽ ɿɧɞɢɜɿɞɭɚɥɶɧɢɣ ɯɚɪɚɤɬɟɪ ɿ ɦɨɠɟ ɜɢɤɨɪɢɫɬɨɜɭɜɚɬɢɫɹ ɜɢɤɥɸɱɧɨ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ, ɹɤɨɦɭ ɧɚɞɚɧɨ ɬɚɤɭ ɤɨɧɫɭɥɶɬɚɰɿɸ. Ɂɚ ɜɢɛɨɪɨɦ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɤɨɧɫɭɥɶɬɚɰɿɹ ɧɚɞɚɽɬɶɫɹ ɜ ɭɫɧɿɣ ɚɛɨ ɩɢɫɶɦɨɜɿɣ ɮɨɪɦɿ.

ɉɪɢɱɨɦɭ, ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɹɤɢɣ ɞɿɹɜ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɩɨɞɚɬɤɨɜɨʀ ɤɨɧɫɭɥɶɬɚɰɿʀ, ɧɚɞɚɧɨʀ ɭ ɩɢɫɶɦɨɜɿɣ ɮɨɪɦɿ, ɧɟ ɦɨɠɟ ɛɭɬɢ ɩɪɢɬɹɝɧɭɬɨ ɞɨ ɜɿɞɩɨɜɿɞɚɥɶɧɨɫɬɿ.

ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɭ, ɹɤ ɩɪɚɜɢɥɨ, ɫɚɦɨɫɬɿɣɧɨ ɨɛɱɢɫɥɸɽ ɫɭɦɭ ɩɨɞɚɬɤɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɬɚ ɩɟɧɿ, ɹɤɭ ɡɚɡɧɚɱɚɽ ɭ ɩɨɞɚɬɤɨɜɿɣ

(ɦɢɬɧɿɣ) ɞɟɤɥɚɪɚɰɿʀ. Ⱥɥɟ ɤɨɧɬɪɨɥɸɸɱɢɣ ɨɪɝɚɧ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɫɚɦɨɫɬɿɣɧɨ ɜɢɡɧɚɱɢɬɢ ɫɭɦɭ ɝɪɨɲɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ, ɹɤɳɨ:

ɚ) ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɧɟ ɩɨɞɚɽ ɜ ɭɫɬɚɧɨɜɥɟɧɿ ɫɬɪɨɤɢ ɩɨɞɚɬɤɨɜɭ (ɦɢɬɧɭ) ɞɟɤɥɚɪɚɰɿɸ;

ɛ) ɞɚɧɿ ɩɟɪɟɜɿɪɨɤ ɪɟɡɭɥɶɬɚɬɿɜ ɞɿɹɥɶɧɨɫɬɿ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɫɜɿɞɱɚɬɶ ɩɪɨ ɡɚɧɢɠɟɧɧɹ ɚɛɨ ɡɚɜɢɳɟɧɧɹ ɫɭɦɢ ɣɨɝɨ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ, ɡɚɹɜɥɟɧɢɯ ɭ ɩɨɞɚɬɤɨɜɢɯ (ɦɢɬɧɢɯ) ɞɟɤɥɚɪɚɰɿɹɯ, ɭɬɨɱɧɸɸɱɢɯ ɪɨɡɪɚɯɭɧɤɚɯ;

ɜ) ɡɝɿɞɧɨ ɡ ɩɨɞɚɬɤɨɜɢɦ ɬɚ ɿɧɲɢɦ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɨɫɨɛɨɸ, ɜɿɞɩɨɜɿɞɚɥɶɧɨɸ ɡɚ ɧɚɪɚɯɭɜɚɧɧɹ ɫɭɦ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɡ ɨɤɪɟɦɨɝɨ ɩɨɞɚɬɤɭ ɚɛɨ ɡɛɨɪɭ, ɡɚɫɬɨɫɭɜɚɧɧɹ ɲɬɪɚɮɧɢɯ (ɮɿɧɚɧɫɨɜɢɯ) ɫɚɧɤɰɿɣ ɬɚ ɩɟɧɿ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɡɚ ɩɨɪɭɲɟɧɧɹ ɭ ɫɮɟɪɿ ɡɨɜɧɿɲɧɶɨɟɤɨɧɨɦɿɱɧɨʀ ɞɿɹɥɶɧɨɫɬɿ, ɽ ɤɨɧɬɪɨɥɸɸɱɢɣ ɨɪɝɚɧ;

ɝ) ɪɿɲɟɧɧɹɦ ɫɭɞɭ, ɳɨ ɧɚɛɪɚɥɨ ɡɚɤɨɧɧɨʀ ɫɢɥɢ, ɨɫɨɛɭ ɜɢɡɧɚɧɨ ɜɢɧɧɨɸ ɜ ɭɯɢɥɟɧɧɿ ɜɿɞ ɫɩɥɚɬɢ ɩɨɞɚɬɤɿɜ;

ɞ) ɞɚɧɿ ɩɟɪɟɜɿɪɨɤ ɳɨɞɨ ɭɬɪɢɦɚɧɧɹ ɩɨɞɚɬɤɿɜ ɭ ɞɠɟɪɟɥɚ ɜɢɩɥɚɬɢ, ɜ ɬɨɦɭ ɱɢɫɥɿ ɩɨɞɚɬɤɨɜɨɝɨ ɚɝɟɧɬɚ, ɫɜɿɞɱɚɬɶ ɩɪɨ ɩɨɪɭɲɟɧɧɹ ɩɪɚɜɢɥ ɧɚɪɚɯɭɜɚɧɧɹ, ɭɬɪɢɦɚɧɧɹ ɬɚ ɫɩɥɚɬɢ ɞɨ ɜɿɞɩɨɜɿɞɧɢɯ ɛɸɞɠɟɬɿɜ ɩɨɞɚɬɤɿɜ ɿ ɡɛɨɪɿɜ;

ɟ) ɪɟɡɭɥɶɬɚɬɢ ɦɢɬɧɨɝɨ ɤɨɧɬɪɨɥɸ, ɨɬɪɢɦɚɧɿ ɩɿɫɥɹ ɡɚɤɿɧɱɟɧɧɹ ɩɪɨɰɟɞɭɪɢ ɦɢɬɧɨɝɨ ɨɮɨɪɦɥɟɧɧɹ ɬɚ ɜɢɩɭɫɤɭ ɬɨɜɚɪɿɜ, ɫɜɿɞɱɚɬɶ ɩɪɨ ɡɚɧɢɠɟɧɧɹ ɚɛɨ ɡɚɜɢɳɟɧɧɹ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ, ɜɢɡɧɚɱɟɧɢɯ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɭ ɦɢɬɧɢɯ ɞɟɤɥɚɪɚɰɿɹɯ.

Ɋɿɲɟɧɧɹ, ɩɪɢɣɧɹɬɿ ɤɨɧɬɪɨɥɸɸɱɢɦ ɨɪɝɚɧɨɦ, ɦɨɠɭɬɶ ɛɭɬɢ ɨɫɤɚɪɠɟɧɿ ɜ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɦɭ ɚɛɨ ɫɭɞɨɜɨɦɭ ɩɨɪɹɞɤɭ. ɇɟ ɩɿɞɥɹɝɚɽ ɨɫɤɚɪɠɟɧɧɸ ɩɨɞɚɬɤɨɜɟ ɡɨɛɨɜ’ɹɡɚɧɧɹ, ɫɚɦɨɫɬɿɣɧɨ ɜɢɡɧɚɱɟɧɟ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ.

ɋɤɚɪɝɚ ɩɨɞɚɽɬɶɫɹ ɞɨ ɤɨɧɬɪɨɥɸɸɱɨɝɨ ɨɪɝɚɧɭ ɜɢɳɨɝɨ ɪɿɜɧɹ ɭ ɩɢɫɶɦɨɜɿɣ ɮɨɪɦɿ (ɬɚ ɭ ɪɚɡɿ ɩɨɬɪɟɛɢ — ɡ ɧɚɥɟɠɧɢɦ ɱɢɧɨɦ ɡɚɫɜɿɞɱɟɧɢɦɢ ɤɨɩɿɹɦɢ ɞɨɤɭɦɟɧɬɿɜ, ɪɨɡɪɚɯɭɧɤɚɦɢ ɬɚ ɞɨɤɚɡɚɦɢ, ɹɤɿ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɜɜɚɠɚɽ ɡɚ ɩɨɬɪɿɛɧɟ ɧɚɞɚɬɢ) ɩɪɨɬɹɝɨɦ 10 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ, ɳɨ ɧɚɫɬɚɸɬɶ ɡɚ ɞɧɟɦ ɨɬɪɢɦɚɧɧɹ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɩɨɞɚɬɤɨɜɨɝɨ ɩɨɜɿɞɨɦɥɟɧɧɹ-ɪɿɲɟɧɧɹ ɚɛɨ ɿɧɲɨɝɨ ɪɿɲɟɧɧɹ ɤɨɧɬɪɨɥɸɸɱɨɝɨ ɨɪɝɚɧɭ, ɳɨ ɨɫɤɚɪɠɭɽɬɶɫɹ.

ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɫɚɦɨɫɬɿɣɧɨ ɫɩɥɚɬɢɬɢ ɫɭɦɭ ɩɨɞɚɬɤɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ, ɡɚɡɧɚɱɟɧɭ ɭ ɩɨɞɚɧɿɣ ɧɢɦ ɩɨɞɚɬɤɨɜɿɣ ɞɟɤɥɚɪɚɰɿʀ, ɩɪɨɬɹɝɨɦ 10 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ, ɳɨ ɧɚɫɬɚɸɬɶ ɡɚ ɨɫɬɚɧɧɿɦ ɞɧɟɦ ɜɿɞɩɨɜɿɞɧɨɝɨ ɝɪɚɧɢɱɧɨɝɨ ɫɬɪɨɤɭ, ɩɟɪɟɞɛɚɱɟɧɨɝɨ ɞɥɹ ɩɨɞɚɧɧɹ ɩɨɞɚɬɤɨɜɨʀ ɞɟɤɥɚɪɚɰɿʀ.

38Ɉ. Ɇ. Ȼɚɧɞɭɪɤɚ, ȼ. Ⱦ. ɉɨɧɿɤɚɪɨɜ, ɋ. Ɇ. ɉɨɩɨɜɚ

ɍɪɚɡɿ, ɤɨɥɢ ɫɭɦɚ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɪɨɡɪɚɯɨɜɭɽɬɶɫɹ ɫɚɦɨɫɬɿɣɧɨ ɤɨɧɬɪɨɥɸɸɱɢɦ ɨɪɝɚɧɨɦ,

ɬɚɤɢɣ ɤɨɧɬɪɨɥɸɸɱɢɣ ɨɪɝɚɧ ɧɚɞɫɢɥɚɽ (ɜɪɭɱɚɽ) ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɿɜ ɩɨɜɿɞɨɦɥɟɧɧɹ-ɪɿɲɟɧɧɹ. Ɍɚɤɟ ɩɨɜɿɞɨɦɥɟɧɧɹ-ɪɿɲɟɧɧɹ

ɩɨɜɢɧɧɨ ɦɿɫɬɢɬɢ ɩɿɞɫɬɚɜɭ ɞɥɹ ɬɚɤɨɝɨ ɧɚɪɚɯɭɜɚɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ, ɩɨɫɢɥɚɧɧɹ ɧɚ ɧɨɪɦɭ ɉɨɞɚɬɤɨɜɨɝɨ ɤɨɞɟɤɫɭ ɍɤɪɚʀɧɢ ɚɛɨ ɿɧɲɨɝɨ ɡɚɤɨɧɭ, ɤɨɧɬɪɨɥɶ ɡɚ ɜɢɤɨɧɚɧɧɹɦ ɹɤɨɝɨ ɩɨɤɥɚɞɟɧɨ ɧɚ ɤɨɧɬɪɨɥɸɸɱɢɣ ɨɪɝɚɧ, ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɹɤɨʀ ɛɭɜ ɡɪɨɛɥɟɧɢɣ ɩɟɪɟɪɚɯɭɧɨɤ ɝɪɨɲɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ; ɝɪɚɧɢɱɧɿ ɫɬɪɨɤɢ ɫɩɥɚɬɢ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɬɚ ɫɬɪɨɤɢ ɜɢɩɪɚɜɥɟɧɧɹ ɩɨɤɚɡɧɢɤɿɜ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ; ɩɨɩɟɪɟɞɠɟɧɧɹ ɩɪɨ ɧɚɫɥɿɞɤɢ ɧɟɫɩɥɚɬɢ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɭ ɜɫɬɚɧɨɜɥɟɧɢɣ ɫɬɪɨɤ; ɝɪɚɧɢɱɧɿ ɫɬɪɨɤɢ, ɩɟɪɟɞɛɚɱɟɧɿ ɞɥɹ ɨɫɤɚɪɠɟɧɧɹ ɬɚɤɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ ɩɨɜɿɞɨɦɥɟɧ- ɧɹ-ɪɿɲɟɧɧɹ.

Ⱦɨ ɩɨɞɚɬɤɨɜɨɝɨ ɩɨɜɿɞɨɦɥɟɧɧɹ-ɪɿɲɟɧɧɹ ɞɨɞɚɽɬɶɫɹ ɪɨɡɪɚɯɭɧɨɤ ɩɨɞɚɬɤɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɬɚ ɲɬɪɚɮɧɢɯ (ɮɿɧɚɧɫɨɜɢɯ) ɫɚɧɤɰɿɣ.

ɉɨɞɚɬɤɨɜɟ ɩɨɜɿɞɨɦɥɟɧɧɹ-ɪɿɲɟɧɧɹ ɜɜɚɠɚɽɬɶɫɹ ɧɚɞɿɫɥɚɧɢɦ (ɜɪɭɱɟɧɢɦ) ɸɪɢɞɢɱɧɿɣ ɨɫɨɛɿ, ɹɤɳɨ ɣɨɝɨ ɩɟɪɟɞɚɧɨ ɩɨɫɚɞɨɜɿɣ ɨɫɨɛɿ ɬɚɤɨʀ ɸɪɢɞɢɱɧɨʀ ɨɫɨɛɢ ɩɿɞ ɪɨɡɩɢɫɤɭ ɚɛɨ ɧɚɞɿɫɥɚɧɨ ɥɢɫɬɨɦ ɡ ɩɨɜɿɞɨɦɥɟɧɧɹɦ ɩɪɨ ɜɪɭɱɟɧɧɹ.

ɍɪɚɡɿ, ɤɨɥɢ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɧɟ ɫɩɥɚɱɭɽ ɭɡɝɨɞɠɟɧɨʀ ɫɭɦɢ ɝɪɨɲɨɜɨɝɨ ɡɨɛɨɜ’ɹɡɚɧɧɹ ɜ ɭɫɬɚɧɨɜɥɟɧɿ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɫɬɪɨɤɢ, ɨɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɧɚɞɫɢɥɚɽ (ɜɪɭɱɚɽ) ɣɨɦɭ ɩɨɞɚɬɤɨɜɭ ɜɢɦɨɝɭ ɜ ɩɨɪɹɞɤɭ, ɜɢɡɧɚɱɟɧɨɦɭ ɞɥɹ ɧɚɞɫɢɥɚɧɧɹ (ɜɪɭɱɟɧɧɹ) ɩɨɞɚɬɤɨɜɨɝɨ ɩɨɜɿɞɨɦɥɟɧɧɹ-

ɪɿɲɟɧɧɹ.

Ⱦɠɟɪɟɥɚɦɢ ɫɚɦɨɫɬɿɣɧɨʀ ɫɩɥɚɬɢ ɝɪɨɲɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɚɛɨ ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɽ ɛɭɞɶ-ɹɤɿ ɜɥɚɫɧɿ ɤɨɲɬɢ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɬɿ, ɳɨ ɨɬɪɢɦɚɧɿ ɜɿɞ ɩɪɨɞɚɠɭ ɬɨɜɚɪɿɜ (ɪɨɛɿɬ, ɩɨɫɥɭɝ), ɦɚɣɧɚ, ɜɢɩɭɫɤɭ ɰɿɧɧɢɯ ɩɚɩɟɪɿɜ, ɡɨɤɪɟɦɚ ɤɨɪɩɨɪɚɬɢɜɧɢɯ ɩɪɚɜ, ɨɬɪɢɦɚɧɿ ɹɤ ɩɨɡɢɤɚ (ɤɪɟɞɢɬ), ɬɚ ɡ ɿɧɲɢɯ ɞɠɟɪɟɥ, ɡ ɭɪɚɯɭɜɚɧɧɹɦ ɨɫɨɛɥɢɜɨɫɬɟɣ, ɜɢɡɧɚɱɟɧɢɯ ɰɿɽɸ ɫɬɚɬɬɟɸ, ɚ ɬɚɤɨɠ ɫɭɦɢ ɧɚɞɦɿɪɭ ɫɩɥɚɱɟɧɢɯ ɩɥɚɬɟɠɿɜ ɞɨ ɜɿɞɩɨɜɿɞɧɢɯ ɛɸɞɠɟɬɿɜ.

3.1.əɤɢɣ ɡɦɿɫɬ ɦɿɫɬɢɬɶɫɹ ɜ ɩɨɧɹɬɬɿ ɚɞɦɿɧɿɫɬɪɭɜɚɧɧɹ ɩɨɞɚɬɤɿɜ ?

3.2.ɓɨ ɬɚɤɟ ɩɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ?

3.3.ɇɚ ɩɿɞɫɬɚɜɿ ɹɤɢɯ ɞɚɧɢɯ ɮɨɪɦɭɸɬɶɫɹ ɩɨɤɚɡɧɢɤɢ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ?

3.4.ɏɬɨ ɧɟɫɟ ɜɿɞɩɨɜɿɞɚɥɶɧɿɫɬɶ ɡɚ ɩɨɪɭɲɟɧɧɹ ɩɨɪɹɞɤɭ ɡɚɩɨɜɧɟɧɧɹ ɞɨɤɭɦɟɧɬɿɜ ɩɨɞɚɬɤɨɜɨʀ ɡɜɿɬɧɨɫɬɿ?

3.5.ɍ ɹɤɢɣ ɫɩɨɫɿɛ ɦɨɠɟ ɩɨɞɚɜɚɬɢɫɹ ɩɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ ɞɨ ɨɪɝɚɧɿɜ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ?

3.6.ɍ ɹɤɿɣ ɮɨɪɦɿ ɩɨɞɚɬɤɨɜɿ ɨɪɝɚɧɢ ɦɨɠɭɬɶ ɧɚɞɚɜɚɬɢ ɩɨɞɚɬɤɨɜɿ ɤɨɧɫɭɥɶɬɚɰɿʀ?

3.7.ȼ ɹɤɢɯ ɜɢɩɚɞɤɚɯ ɤɨɧɬɪɨɥɸɸɱɢɣ ɨɪɝɚɧ ɡɨɛɨɜ’ɹɡɚɧɢɣ ɫɚɦɨɫɬɿɣɧɨ ɜɢɡɧɚɱɢɬɢ ɫɭɦɭ ɝɪɨɲɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɭ?

3.8.əɤɢɦ ɱɢɧɨɦ ɨɫɤɚɪɠɭɸɬɶɫɹ ɪɿɲɟɧɧɹ, ɩɪɢɣɧɹɬɿ ɤɨɧɬɪɨɥɸɸɱɢɦ ɨɪɝɚɧɨɦ?

3.9.əɤɭ ɿɧɮɨɪɦɚɰɿɸ ɩɨɜɢɧɧɨ ɦɿɫɬɢɬɢ ɩɨɜɿɞɨɦɥɟɧɧɹ ɪɿɲɟɧɧɹ ɤɨɧɬɪɨɥɸɸɱɨɝɨ ɨɪɝɚɧɭ?

3.10.Ⱦɠɟɪɟɥɚ ɫɚɦɨɫɬɿɣɧɨʀ ɫɩɥɚɬɢ ɝɪɨɲɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ.

4.ɉɊȺȼɈȼȿ ɊȿȽɍɅɘȼȺɇɇə ɇȿɉɊəɆɂɏ ɉɈȾȺɌɄȱȼ

4.1. ɉɈȾȺɌɈɄ ɇȺ ȾɈȾȺɇɍ ȼȺɊɌȱɋɌɖ

ɉɨɞɚɬɨɤ ɧɚ ɞɨɞɚɧɭ ɜɚɪɬɿɫɬɶ (ɞɚɥɿ ɉȾȼ) ɽ ɧɟɩɪɹɦɢɦ ɩɨɞɚɬɤɨɦ, ɳɨ ɜɤɥɸɱɚɽɬɶɫɹ ɡ ɰɿɧɭ ɬɨɜɚɪɭ ɬɚ ɩɪɟɞɫɬɚɜɥɹɽ ɫɨɛɨɸ ɱɚɫɬɢɧɭ ɩɪɢɪɨɫɬɭ ɜɚɪɬɨɫɬɿ, ɳɨ ɭɬɜɨɪɸɽɬɶɫɹ ɧɚ ɜɫɿɯ ɫɬɚɞɿɹɯ ʀɯ ɩɪɨɫɭɜɚɧɧɹ — ɜɿɞ ɜɢɪɨɛɧɢɰɬɜɚ ɞɨ ɩɪɨɞɚɠɭ ɚɛɨ ɩɟɪɟɩɪɨɞɚɠɭ. ɉɨɪɹɞɨɤ ɪɨɡɪɚɯɭɧɤɭ ɫɭɦ. ɳɨ ɩɿɞɥɹɝɚɸɬɶ ɫɩɥɚɬɿ, ɬɚ ɩɪɚɜɢɥɚ ɫɬɹɝɭɜɚɧɧɹ ɰɶɨɝɨ ɩɨɞɚɬɤɭ ɜɫɬɚɧɨɜɥɟɧɿ ɪɨɡɞɿɥɨɦ V ɉɨɞɚɬɤɨɜɨɝɨ ɤɨɞɟɤɫɭ ɍɤɪɚʀɧɢ.

ȼɿɞɩɨɜɿɞɧɨ ɞɨ ɉɨɞɚɬɤɨɜɨɝɨ ɤɨɞɟɤɫɭ ɍɤɪɚʀɧɢ ɩɥɚɬɧɢɤɚɦɢ ɉȾȼ ɽ

—ɛɭɞɶ-ɹɤɚ ɨɫɨɛɚ, ɳɨ ɩɪɨɜɚɞɢɬɶ ɝɨɫɩɨɞɚɪɫɶɤɭ ɞɿɹɥɶɧɿɫɬɶ ɿ ɪɟɽɫɬɪɭɽɬɶɫɹ ɡɚ ɫɜɨʀɦ ɞɨɛɪɨɜɿɥɶɧɢɦ ɪɿɲɟɧɧɹɦ ɹɤ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɭ;

—ɛɭɞɶ-ɹɤɚ ɨɫɨɛɚ, ɳɨ ɡɚɪɟɽɫɬɪɨɜɚɧɚ ɚɛɨ ɩɿɞɥɹɝɚɽ ɪɟɽɫɬɪɚɰɿʀ ɹɤ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɭ;

—ɛɭɞɶ-ɹɤɚ ɨɫɨɛɚ, ɳɨ ɜɜɨɡɢɬɶ ɬɨɜɚɪɢ ɧɚ ɦɢɬɧɭ ɬɟɪɢɬɨɪɿɸ ɍɤɪɚʀɧɢ ɜ ɨɛɫɹɝɚɯ, ɹɤɿ ɩɿɞɥɹɝɚɸɬɶ ɨɩɨɞɚɬɤɭɜɚɧɧɸ, ɬɚ ɧɚ ɹɤɭ ɩɨɤɥɚɞɚɽɬɶɫɹ ɜɿɞɩɨɜɿɞɚɥɶɧɿɫɬɶ ɡɚ ɫɩɥɚɬɭ ɩɨɞɚɬɤɿɜ;

—ɨɫɨɛɚ, ɳɨ ɜɟɞɟ ɨɛɥɿɤ ɪɟɡɭɥɶɬɚɬɿɜ ɞɿɹɥɶɧɨɫɬɿ ɡɚ ɞɨɝɨɜɨɪɨɦ ɩɪɨ ɫɩɿɥɶɧɭ ɞɿɹɥɶɧɿɫɬɶ ɛɟɡ ɭɬɜɨɪɟɧɧɹ ɸɪɢɞɢɱɧɨʀ ɨɫɨɛɢ;

—ɨɫɨɛɚ — ɭɩɪɚɜɢɬɟɥɶ ɦɚɣɧɚ, ɹɤɚ ɜɟɞɟ ɨɤɪɟɦɢɣ ɩɨɞɚɬɤɨɜɢɣ ɨɛɥɿɤ ɿ ɩɨɞɚɬɤɭ ɧɚ ɞɨɞɚɧɭ ɜɚɪɬɿɫɬɶ ɳɨɞɨ ɝɨɫɩɨɞɚɪɫɶɤɢɯ ɨɩɟɪɚɰɿɣ, ɩɨɜ’ɹɡɚɧɢɯ ɡ ɜɢɤɨɪɢɫɬɚɧɧɹɦ ɦɚɣɧɚ, ɳɨ ɨɬɪɢɦɚɧɟ ɜ ɭɩɪɚɜɥɿɧɧɹ ɡɚ ɞɨɝɨɜɨɪɚɦɢ ɭɩɪɚɜɥɿɧɧɹ ɦɚɣɧɨɦ;

—ɨɫɨɛɚ, ɳɨ ɩɪɨɜɨɞɢɬɶ ɨɩɟɪɚɰɿʀ ɡ ɩɨɫɬɚɱɚɧɧɹ ɤɨɧɮɿɫɤɨɜɚɧɨɝɨ ɦɚɣɧɚ, ɡɧɚɯɿɞɨɤ, ɫɤɚɪɛɿɜ, ɦɚɣɧɚ, ɜɢɡɧɚɧɨɝɨ ɛɟɡɯɚɡɹɣɧɢɦ, ɦɚɣɧɚ, ɡɚ ɹɤɢɦ ɧɟ ɡɜɟɪɧɭɜɫɹ ɜɥɚɫɧɢɤ ɞɨ ɤɿɧɰɹ ɫɬɪɨɤɭ ɡɛɟɪɿɝɚɧɧɹ, ɬɚ ɦɚɣɧɚ, ɳɨ ɡɚ ɩɪɚɜɨɦ ɭɫɩɚɞɤɭɜɚɧɧɹ ɱɢ