ࡱ> bdaq`XbjbjqPqP.b::FFFFFFFZL4Z'N< < < < < v $ 4'6'6'6'6'6'6'$e)h+bZ'-F"< < ""Z'FF< < 'B$B$B$"F< F< 4'B$"4'B$B$&FF'< B j>@#&4''0'&,/,#v/,'/,F'$ ZD!@B$!4! Z'Z'8$ '""""ZZZD $ ZZZZZZFFFFFF "5<0. CE30;B5@A:89 CG5B  >4=0 87 >A=>2=KE DC=:F89 C?@02;5=8O 3CC 27!. 1000 . >>@48=0BK: M;5:B@>==0O ?>GB0 acher@wiseowl.ru Icq 170552870, B5;5D>= 89168119086. www.wiseowl.ru !>45@60=85  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc154777173" 2545=85 3  HYPERLINK \l "_Toc154777174" "5>@5B8G5A:0O G0ABL 4  HYPERLINK \l "_Toc154777175" 1. >=OB85 1CE30;B5@A:>3> CG5B0 4  HYPERLINK \l "_Toc154777176" 2. $C=:F88 1CE30;B5@A:>3> CG5B0 2 A8AB5<5 C?@02;5=8O ?@54?@8OB85< 8  HYPERLINK \l "_Toc154777177" 3. CE30;B5@A:89 10;0=A 8 53> AB@>5=85  PAGEREF _Toc154777177 \h 11  HYPERLINK \l "_Toc154777178" @0:B8G5A:0O G0ABL 17  HYPERLINK \l "_Toc154777179" 0:;NG5=85  PAGEREF _Toc154777179 \h 25  HYPERLINK \l "_Toc154777180" !?8A>: 8A?>;L7>20==>9 ;8B5@0BC@K  PAGEREF _Toc154777180 \h 27  2545=85 CE30;B5@A:89 CG5B 2 >@30=870F88 ?@54AB02;O5B A>1>9 ACI5AB25==>5 725=> D>@<8@>20=8O M:>=><8G5A:>9 ?>;8B8:8, ?@8 MB>< O2;O5BAO >4=8< 87 206=KE <5E0=87<>2 C?@02;5=8O ?@>872>4AB2>< 8 A1KB>< ?@>4C:F88. =54@5=85 1CE30;B5@A:>3> CG5B0 A?>A>1AB2C5B A>25@H5=AB2>20=8N >@30=870F88 ?@>872>4AB20, >?5@0B82=>3> 8 4>;3>A@>G=>3> ?;0=8@>20=8O, ?@>3=>78@>20=8O 8 0=0;870 E>7O9AB25==>9 45OB5;L=>AB8. "0:8< >1@07><, 2K1>@ B5<K @01>BK 1CE30;B5@A:85 CG5B0 :0: >4=0 87 DC=:F89 C?@02;5=8O ?@54?@8OB85< 25AL<0 0:BC0;L=0, 8 =5>1E>48<0 4;O ;N1>3> ?@54?@8OB8O, ACI5AB2>20=85 :064>3> 87 :>B>@KE ?@>AB> =52>7<>6=> 157 2545=8O 1CE30;B5@A:>3> CG5B0. &5;L @01>BK A>AB>8B 2 >?@545;8 @>;8 1CE30;B5@A:>3> CG5B0 :0: >4=>9 87 DC=:F89 C?@02;5=8O. ;03>40@O 1CE30;B5@A:><C CG5BC <>6=> >?@545;8BL B5=45=F8N @0728B8O ?@54?@8OB8O. CE30;B5@A:89 CG5B 2 A8AB5<5 D>@<8@>20=8O @K=>G=>9 M:>=><8:8 AB@0=K, 0 B0:65 ?@54?@8OB8O 70=8<05B 206=>5 <5AB>, 1CE30;B5@A:89 CG5B AB0=>28BAO O7K:>< 187=5A0 8 ?@54?@8=8<0B5;LAB20, 206=59H59 DC=:F859 C?@02;5=8O =0@O4C A B0:8<8 DC=:F8O<8, :0: ?;0=8@>20=85, @53C;8@>20=85, >@30=870F8O 8 <>B820F8O. 040G0<8 @01>BK 2KABC?0NB: - >?@545;5=85 ?>=OB8O 8 ACI=>AB8 1CE3;0B5@A:>3> CG5B0 - @0A:@KB85 >A=>2=KE DC=:F89 1CE30;B5@A:>3> CG5B0 - 87CG5=85 ?>=OB8O 8 AB@C:BC@K 1CE30;B5@A:>3> 10;0=A0 ?@54?@8OB8O, :0: 206=59H53> M;5<5=B0 1CE30;B5@A:>3> CG5B0. >@<0B82=>9 >A=>2>9 @01>BK ?>A;C68;8 8AB>G=8:8: $  1CE30;B5@A:>< CG5B5, ?>;>65=8O ?> 2545=8N 1CE30;B5@A:>3> CG5B0, 0 B0:65 2 :0G5AB25 8=D>@<0F8>==>9 >A=>2K  @01>BK 02B>@>2: 0:052 ..., >=4@0:>2 .., 8 4@C385. @0:B8G5A:0O G0ABL 040=85 2 0 >A=>25 40==KE 4;O 2K?>;=5=8O 7040G8 >?@545;8BL, : :0:>9 AB0BL5 1CE30;B5@A:>3> 10;0=A0 (0:B82=>9 8;8 ?0AA82=>9) >B=>AOBAO :>=:@5B=K5 284K 8<CI5AB20, 8AB>G=8:8 53> D>@<8@>20=8O, 0 70B5< A>AB028BL 1CE30;B5@A:89 10;0=A. !>AB02 8<CI5AB20  !B0=:>AB@>8B5;L 8 8AB>G=8:8 53> D>@<8@>20=8O =0 1 O=20@O 2003 3. 0:;NG5=85 CE30;B5@A:89 CG5B ?@54AB02;O5B A>1>9 C?>@O4>G5==CN A8AB5<C A1>@0, @538AB@0F88 8 >1>1I5=8O 8=D>@<0F88 2 45=56=>< 2K@065=88 >1 8<CI5AB25, >1O70B5;LAB20E >@30=870F89 8 8E 42865=88 ?CB5< A?;>H=>3>, =5?@5@K2=>3> 8 4>:C<5=B0;L=>3> CG5B0 2A5E E>7O9AB25==KE >?5@0F89. A>15==>AB8 1CE30;B5@A:>3> CG5B0 O2;ONBAO:  4>:C<5=B0;L=>5 >D>@<;5=85 2A5E E>7O9AB25==KE >?5@0F89;  =5?@5@K2=>ABL CG5B0, B.5. 8=D>@<0F8O D8:A8@C5BAO ?>AB>O==>, 157 ?5@5@K2>2;  A?;>H=>9 E0@0:B5@ CG5B0 >15A?5G8205BAO >B@065=85< 2 4>:C<5=B0E 2A5E 157 8A:;NG5=8O D0:B>2 E>7O9AB25==>9 45OB5;L=>AB8 >@30=870F88;  2 1CE30;B5@A:>< CG5B5 ?@8<5=ONB >A>1K5, B>;L:> ?@8ACI85 5<C A?>A>1K >1@01>B:8 40==KE (1CE30;B5@A:85 AG5B0, 42>9=0O 70?8AL, 10;0=A 8 4@.). CEtv|d f h  ľp`pBp:jh$hV >*B*CJUaJmHnHphuh$hV CJaJmHnHu#h$hV 0JCJaJmHnHu,jh$hV 0JCJUaJmHnHuh$hV CJaJjh$hV CJUaJhV 5CJ\aJ hV CJhEhmeCJ\] h@ hmehV CJ\]aJhEhV CJNH\]aJhEhV CJ\]aJ~d f h ~ |   x|~gdV  % dhgdV $1$7$8$H$`a$gdV $1$7$8$H$`a$gdV $1$7$8$H$a$gdV $a$gdme $1$7$8$H$a$gdV X    H J L N t x z | ~     @ B D ׳׳׳g׳׳I:jwh$hV >*B*CJUaJmHnHphu:jh$hV >*B*CJUaJmHnHphu:j}h$hV >*B*CJUaJmHnHphuh$hV CJaJmHnHu#h$hV 0JCJaJmHnHu"h$hV CJ\aJmHnHu,jh$hV 0JCJUaJmHnHu"h$hV CJaJmHnHuD F    ^ ` b ףׅoWoHoףhV CJaJmHnHu.jqh$hV CJUaJmHnHu+jh$hV CJUaJmHnHu:jh$hV >*B*CJUaJmHnHphuh$hV CJaJmHnHu"h$hV CJ\aJmHnHu"h$hV CJaJmHnHu#h$hV 0JCJaJmHnHu,jh$hV 0JCJUaJmHnHu      P R T V j l n ˹˕˹g˹Q9QQ˕.jh$hV CJUaJmHnHu+jh$hV CJUaJmHnHu:jkh$hV >*B*CJUaJmHnHphuh$hV CJaJmHnHu"h$hV CJ\aJmHnHu"h$hV CJaJmHnHu#h$hV 0JCJaJmHnHu,jh$hV 0JCJUaJmHnHu:jh$hV >*B*CJUaJmHnHphu 246jlnrtvxz|שחiWH@8hgECJaJhV CJaJjh$hV CJUaJ"h$hV CJ\aJmHnHu.jh$hV CJUaJmHnHu+jh$hV CJUaJmHnHu"h$hV CJaJmHnHu:jeh$hV >*B*CJUaJmHnHphuh$hV CJaJmHnHu#h$hV 0JCJaJmHnHu,jh$hV 0JCJUaJmHnHu~6:,b$dh1$7$8$H$`a$gdgE$dh7$8$H$`a$gdgEgdgE $dha$gdgEgdV Z\&(,npʺ鯤xlah-3*hgECJaJhgECJOJQJaJhBoZhgE6CJaJhcSzhgECJNHaJhcSzhgECJaJhgEPJaJhcSzhgE5\]hgE5CJ\aJ hgECJhgECJNHaJhgECJaJhIhgECJaJhgECJaJhgEhgEOJQJ^JhkJhgEOJQJ^J"2$np$7$8$H$`a$gdgEgdgEgdV $dha$gdgE$dh`a$gdgE [$\$gdgEgdgE$1$7$8$H$`a$gdgE$a$gdgE$dh1$7$8$H$`a$gdgE\ !# >??`BBCDEE>GGRJTJVJXJgdgE$dh7$8$H$`a$gdgE$dh7$8$H$`a$gdgE$7dh`7a$gdgE$dh`a$gdgE##<> >???@@^A`A`BzB8C:CGRJTJXJZJ\JJJKbLLLLMdMȾȾ೯{p`S`S`hgE5CJOJQJaJh mhgE5CJOJQJaJh mhgECJaJhMThgECJaJhgE5CJ\aJhkJhgEOJQJ^JhgEOJQJ^J h>:hgEhgEhzfhgECJaJhgECJPJaJh2hgECJPJaJhhgECJaJhgECJaJUhhgECJaJhb*hgECJaJ30;B5@A:89 CG5B @5H05B <=>3> 7040G, >A=>2=>9 87 :>B>@KE O2;O5BAO D>@<8@>20=85 8=D>@<0F88 > 45OB5;L=>AB8 >@30=870F88, 55 8<CI5AB25==>< 8 D8=0=A>2>< ?>;>65=88. AE>4O 87 MB>3>, 1CE30;B5@A:89 CG5B 2K?>;=O5B @07;8G=K5 DC=:F88, :>B>@K5 ?> 7=0G5=8N <>6=> @0745;8BL =0 2 3@C??K.  >A=>2=K< DC=:F8O< >B=>AOBAO 8=D>@<0F8>==0O, :>=B@>;L=0O, >15A?5G5=8O A>E@0==>AB8 8<CI5AB20, >1@0B=>9 A2O78, 0=0;8B8G5A:0O.  ?@>872>4=K<  ?@>3=>AB8G5A:0O, @53C;8@CNI0O, ?@02>2>9 CG5B=>9 @53;0<5=B0F88, >15A?5G820NI0O. ;O @C:>2>4AB20 E>7O9AB25==>9 45OB5;L=>ABLN >@30=870F88 =5>1E>48<> 8<5BL 8=D>@<0F8N > E>7O9AB25==KE A@54AB20E, :>B>@K<8 @0A?>@O605BAO >@30=870F8O, 0 B0:65 >1 8E A>AB025, @07<5I5=88, 8AB>G=8:0E A@54AB2 8 8E F5;52>< =07=0G5=88. 5>1E>48<0 M:>=><8G5A:0O 3@C??8@>2:0 A@54AB2. -B8 A2545=8O >B@060NBAO 2 1CE30;B5@A:>< 10;0=A5. K45;8< H5ABL >A=>2=KE ?@028;, :>B>@K5 =04> A>1;N40BL, A>AB02;OO 10;0=A: 1)?>:070B5;8 4>;6=K 1KBL 2 BKAOG0E @C1;59. @8 MB>< AC<<K =04> 27OBL 157 45AOB8G=KE 7=0:>2 ?>A;5 70?OB>9; 2)>A=>2=K5 A@54AB20, 4>E>4=K5 2;>65=8O 2 <0B5@80;L=K5 F5==>AB8 8 =5<0B5@80;L=K5 0:B82K ?>:07K20NB ?> >AB0B>G=>9 AB>8<>AB8; 3)8=>AB@0==CN 20;NBC A;54C5B ?5@5AG8B0BL 2 @C1;8 ?> :C@AC &5=B@0;L=>3> 10=:0 $ =0 30 8N=O 2005 3>40; 4)70G5B <564C AB0BLO<8 0:B82>2 8 ?0AA82>2 =54>?CAB8<; 5)=5ACI5AB25==K5 0:B82K 8 >1O70B5;LAB20 >1>A>1;5==> =5 ?@82>4OB. #@>25=L ACI5AB25==>AB8 CAB0=02;820NB 2 CG5B=>9 ?>;8B8:5 >@30=870F88 8 2 B5G5=85 3>40 =5 <5=ONB; 6)>B@8F0B5;L=K5 7=0G5=8O ?@82>4OB 2 :@C3;KE A:>1:0E. "0:8< >1@07><, 2 E>45 @01>BK 1K;> @0AA<>B@5=>, GB> 1CE30;B5@A:89 CG5B 70=8<05B 206=>5 <5AB> 2 45OB5;L=>AB8 2A5E ?@54?@8OB89 8 >@30=870F89, @5H05B <=>65AB2> =5>1E>48<KE 7040G, 8 ?>72>;O5B ?@8 ?><>I8 G5B:>9 8 ?@028;L=>9 A8AB5<K >@30=870F88 1CE30;B5@A:>3> CG5B0 :>=B@>;8@>20BL 45OB5;L=>ABL :><?0=88 2> 2@5<O ?@8=8<0BL <5@K ?> 55 AB018;870F88. !?8A>: 8A?>;L7>20==>9 ;8B5@0BC@K $  1CE30;B5@A:>< CG5B5 >B 21.11.1996 !129-$ ;0= AG5B>2 1CE30;B5@A:>3> CG5B0 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 >@30=870F89. #B25@645=K ?@8:07>< 8=8AB5@AB20 D8=0=A>2 >AA89A:>9 $545@0F88 >B 31 >:BO1@O 2000 3. ! 94=. @8:07 8=D8=0 $ >B 22 8N;O 2003 3. N 67= " D>@<0E 1CE30;B5@A:>9 >BG5B=>AB8 >@30=870F89" (A 87<5=5=8O<8 >B 31 45:01@O 2004 3.) >;>65=85 ?> 2545=8N 1CE30;B5@A:>3> CG5B0 8 1CE30;B5@A:>9 >BG5B=>AB8 2 >AA89A:>9 $545@0F88 (CB2. ?@8:07>< 8=D8=0 $ >B 29 8N;O 1998 3. ! 34= (A 87<5=5=8O<8 >B 24 <0@B0 2000 3.) >;>65=85 ?> 1CE30;B5@A:><C CG5BC CE30;B5@A:0O >BG5B=>ABL >@30=870F88 4/99 , CB25@645==>5 ?@8:07>< 8=D8=0 $ >B 6.07.1999 3>40 !43= 01052 ..., ><8AA0@>20 .., >@>48= .. CE30;B5@A:89 CG5B: #G51=8: 4;O ABC45=B>2 2C7>2 / 2-5 874.,?5@5@01. 8 4>?.  .: ."-, 2005. - 527 A. 0:052 .!., 57@C:8E .!., @C1;52A:89 .. 8 4@. CE30;B5@A:89 CG5B: #G51=8:.  .: CE30;B5@A:89 CG5B, 2006.  576 A. 0:052. !. 53C;8@>20=85 1CE30;B5@A:>3> CG5B0: @>;L 3>AC40@AB20 8 ?@>D5AA8>=0;L=>3> >1I5AB20 //CE30;B5@A:89 CG5B.-2005.-N 1.-!. 5-10. >=F>20 .., 8:8D>@>20 ..=0;87 D8=0=A>2>9 >BG5B=>AB8. .: !. 2005.  368 A. >=4@0:>2 . . CE30;B5@A:89 CGQB: #G51=>5 ?>A>185  5-5 874. .: $ -, 2005  717A. >;O:>20 .!. !>AB02;O5< 1CE30;B5@A:89 10;0=A 70 2005 3>4 //" >AA89A:89 =0;>3>2K9 :C@L5@". 2006. - !5.  A.21 >H5@AB=8: .., 59:A8= .!. !0<>CG8B5;L ?> 1CE30;B5@A:><C CG5BC. !1.: 740B5;LA:89 4>< 5@40, 2006. -656 A.  HYPERLINK "http://www.bizbook.ru/index.php?rubrik_id=15010&book_id=23683" "5>@8O 1CE30;B5@A:>3> CG5B0. 3-5 874. , ?5@5@01. 8 4>?. CB5@ . . 2006 $5>:B8AB>2 .. CE30;B5@A:89 10;0=A (D>@<0 N 1) //";021CE. 2005. - !19.  A.14 XJZJJJKbLdMNO QQk$ & Fdh7$8$H$^`a$gdgE$ & F 8dh^`a$gdgE & Fdh^`gdgE$ & Fdh^`a$gdgE & Fdh^`gdgE$1$7$8$H$`a$gdgE$a$gdgEgdgE dM(N8NNOOOO P P&P(P2PP QQQQQ RRRRRRS S\UU(V.V>V@VVVhWjWlW۷详蓅uihgEhgECJ\aJhgEhgE0J>*CJ\aJhgEhgECJ\^JaJ$jhgEhgECJU\^JaJhgECJ\aJhgECJaJhMThgECJPJaJhgECJPJaJhRhgECJPJaJh5~thgECJPJaJh mhgECJaJh mhgECJ\aJ%Q SST\U>VlWXXXXXzuugdV gdgE$//dh7$8$H$^/`/a$gdgE$ & Fdh7$8$H$^`a$gdgE$ & F dh^`a$gdgE$ & Fdh^`a$gdgE$ & Fdh1$7$8$H$^`a$gdgE lWXXXXXhgECJaJhgEhB@thgECJaJh!hhgECJaJ,1h. A!"R#n$n% }DyK _Toc154777173}DyK _Toc154777174}DyK _Toc154777175}DyK _Toc154777176}DyK _Toc154777177}DyK _Toc154777177}DyK _Toc154777178}DyK _Toc154777179}DyK _Toc154777179}DyK _Toc154777180}DyK _Toc154777180B`B V 1KG=K9CJ_HaJmHsHtH^`^ gE 03>;>2>: 1$<@&5CJ KH OJQJ\^JaJ BA@B A=>2=>9 H@8DB 0170F0XiX 1KG=0O B01;8F04 l4a .k. 5B A?8A:0NU`N V 8?5@AAK;:0 >*CJOJQJ^JaJo(phJ`J V 3;02;5=85 1 x5CJ\aJd/d me=0: =0: =0: =0:$dhCJaJmH sH tH fS`"f gEA=>2=>9 B5:AB A >BABC?>< 3x^CJaJ>o2> gExl19dd[$\$ CJPJaJN"`N gE0720=85 >1J5:B0 $a$CJaJ<`R< gE "5:AB A=>A:8CJaJ b?DIP>R<>?@ABCDEFGHIJKTUmd w x ^ _ . z |qS,b?zq;C000000000000000000000000000000000K0K0K0K0K0K0K0K0K0K0K0K00d 0d 0d 0d 0d 0d 0d 0d 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0  0  0  0  0 0000?DIP>R<>?@ABCDEFGHIJKTUmd w x ^ _ . z |qS,b?zq;C000000000000000000000000000000000K0K0K0K0K0K0K0K0K0K0K0K00d 0d 0d 0d 0d 0d 0d 0d 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0  0  0  0  0 @0@0 0 D dMlWX.0~XJQX-/X&<>^0LOPRr69:<A XXXXX%̕XX%̕X%̕̕X _Toc154777178 _Toc154777179 _Toc154777180 _Toc154777181d v >F&djs G&&tH&ys I&ys J& K&B 6 <C*urn:schemas-microsoft-com:office:smarttagsmetricconverter k1998 32000 32003 32004 3 ProductID?Cn~$;ELS!(16I S +:? ( ?OYq(;~1C - rh ^`hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH. - gEmeV @Cx|AA(  <UnknownGz Times New Roman5Symbol3& z Ariala Times-RomanArial Unicode MS5& zaTahomaI Arial Unicode MS"qh&&z2z2n24 `HP(?V 2Anna ChernenkoAnna Chernenko Oh+'0h  $ 0 <HPX`Anna Chernenko Normal.dotAnna Chernenko4Microsoft Office Word@F#@-N>@pw>z՜.+,D՜.+,4 hp  Home2G   | 8@ _PID_HLINKSA46[Y$>http://www.bizbook.ru/index.php?rubrik_id=15010&book_id=236833_Toc1547771803_Toc1547771793_Toc1547771783_Toc1547771773 _Toc1547771763_Toc1547771753_Toc1547771743_Toc154777173  !"#$%&'()*+,-./013456789;<=>?@ABCDEFGHIJKLMNOPRSTUVWXZ[\]^_`cRoot Entry FP}>eData 21Table:?,WordDocument.bSummaryInformation(QDocumentSummaryInformation8YCompObjq  F Microsoft Office Word MSWordDocWord.Document.89q