Том 3

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' " 8 > "& # > " / " ?#&* C $& # $ - $# # "& # C !# " " / # " *. Y# " " / # " * — A " ?#&* " * !# " C $& # $ $# # , ? "$# 8 " / & / " ?" C $# & " " #" # !# "#- # [1]. ' " %# " 8, $# #$>, & =# " ""#/" # " ? C & " C ( D€) # 8 > " !# " / " # ( DY ), " = " % @ " , # C #- % ##, !# " " / # " * > 8 >" # *" $ " >8 " 8, & " C 8 C "" # > * * " / # " # $ 8 >8 " 8 [2]. #8 ? % 8, $? " * % ? > 8 # % # # !# " / " / # " #, # > @=# 8 >/ $> # ""#/" @ "$#- !# , $ &* " * 8> / " *#.

#% ""8 # 8 C $" " " # $ $> $#- * #8 @=# " # % ? * > 8 & C# " # $> # 8- # " # 8 ## $ " E " #@ !# " C 8- 8 , # # % !# " / " / # " # $ $# # "- "#/" / Y ## " ‘ 8 DY .

& " # # $" & > & / ? #8 $@ * - # * $# #$> # # "#" 8 #%# * $% , #"- $&*% 8> & # !# " / " / # " # $ $# #/ "- " ## " ? # 8# DY , "! 8 * " > 8 #- " # ? # >8 $% & 8 # ? " * ? #8 " * # "! 8 ## " DY .

< & > % &* > #""& #/ 8 C ?> * E# #"$&*%- > $# " = " & ## $C 88 " # # ? 8> / !#- " / " / # " # $ $# #/ # > & ## $?& 8 $# " $ - % & / $"" $ 8 >8 " 8 !# " / " #.

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1.( . . !# " / " / # " # $ $# # $ DY // >/ ? C & " #/ . 2011. ƒ 10.

2.. ., $ .. % !# " / " / # " # $ $#- # $ $# #$8 D€ # DY // 8# " #/ %: # # $# . 2011. ƒ 34.

61

. . " " , #. . * ' " , 3; . +. . * A" , . . (& ! " '. * )

#% " , ! 8# # %$" " " & Š 8& 8 @ " * - &* " # $ $# # . F$"> — A 8 # &* > " #, ? > " " # "> * , 8 # & , $ , $& ! ? # , C / $ - ##, #"$&*% 8> >/ 8 8 $#% " , #8> " & # C# 8 " # $% > & $"& @= C #"$&*- % # [1]. C#8# "& 8#, %$"> $" & @ "$" ? % # # " " & ? "$# ? "$? / " # $#% " # ? = # , " # # $" " # % # # $" [2]. " #% $& # , 8 " & * > , A!! # C $& # %$" 8# 8 C 8 % #"# !# " ?& C$& # $ $# # . < # A 8 ? &*E % # #8 ! 8# # $#8 &* C %8 %$" , # #%?> — A & > #% ? " " # " > " # ? &*E# " & " # $& = /, " — #" $# $ $& / # " # # > #. D& &* , % # ? #8 " * % ? 8$& "- C $ E #@ $?& 8> $& # $#8 &* C %8 %- $" , $& &* " * 8> / " *#.

#% ""8 # 8 C $" " " # > & ## $C ""# > 8 ! 8# # $#8 &* / # > %$" $ $# # , -$& ## A!! # " # $#8 # A # $ $# .

& " # # & / #""& # "& ""8 * % > 8 # #, #"$&*% 8> $# $& ## $#8 &* / # > %$" , > # * " # " # " #, % ? * $# #$# &* > $>, ? #8> & E # $?& 8> $& # # $#- 8#% ## # " # #/ %$"> " & .

% &* > $> #""& #/ & " ? % $#8 * $ $# # % > # &* " # & ? "$# # $ - # $#8 &* / # > %$" #, "& " # , & E # ?= C !# " C " " # C #% ##.

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1.( * . . <& # # ? > $#% " > # $ $#- # // Y# " >/ " # : !# ">, & C#, " # , ? C & " #/ . 2010. ƒ 8.

2.(+ . . $& # ? >8# " " 8# $# $" $8>E- & C $ $# # // 8# " #/ %. 2011. ƒ 3.

62

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' >8 "& # 8 A!! # C ! # # # $ $# # - & " $#&* C #% # " " $ $& 8# # % % # 8#, " 8 # " ! % /" / #% #. " C E #/ * " = # = % # @ "# ##, C $ $&* # % % # " 8 8 >$& # * " # ? % &*" , $# # % # #@ ?# " / % & " #, , " @ *, C # " %> " !# " 8 " " ## C #% ##.

< A 8 #8 #% &* > $" $ $# # " # " $#" %8 > $/ " # # # $= # #" $& >. #8 #% # "$" ? & " $#&* >/ >? ! 8> " . ' "- " ## " " . 862 Y $# " = " & ## ? % > " $"- @ " " > $& >8# $# 8#, $ # # , 8#, "- > $ # "" , " > # > ! 8 [1].

" > $& >8# $# 8# #"$&*% @ " & " E # E#- C "$ $& /: $ $& $" =# 8, & C > $& #, $& # C 8 $"# C # " C ! . C # "- > # # C # " > % $# > $ $# 8 " >8 8 8-8 # &* > " # # "& , C &* " * "- $# # $"& # $>E # " , ! 8& @ " $& >8# $# 8# # 8#.

# # ! 8 " , $ " #@ " $& >8# $#- 8# # 8#, " "& " *@ ! 8& # , $& " " ?>8# "& # 8# $" # # # " " # $ E #@ - 8 $ $&@ % "#" 8 # " @ % $& /. # # ? #"$&*% *, C # * ? &*E# $& , & > $> * @ C C . ' " $ # "" ? "- # " $" # 8 8 8 8#, ? "$# " # # #" $ >$& #@ $8# " # ? % &*" . ' " ## " - # # 8 ! 8 >C / # $ $# &* / & $ $& .

#8 ? % 8, #? & / # A!! # / $" & " ! 8 " $ # # . # # #%-% "& / " 8> > # $/ & " " & , $% & " C#?-# A!! # C * E # 8 " 8# " & #, " #-8 " 8>8 #" $& .

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1. V & " ""#/" / Y ##. “ " * 2. 26.01.1996 ƒ 14YF ( . 30.11.2011).

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" ? @ &* " * #""& # >%> &* " * C #% ##, #C @ ?Š # @= @ &* " # C "- " , ? @=# " " 8 >8# A 8# " #8# $?& 8 8#.

— # " &* 8 C #% # , " % & $# 8# # 8 / ? %$" " # # % # # A 8#- " C " # " 8 C " " 8#. % ? > A 8#- " # 8 ##, ##, 8$# # , > $& C " #8 & 8 $# * # % * $8 &@ # % &*" # $8 # 8 # > . 8# " #/ # " # &* >/ "

— D D, & " #8 #% C& > C [1]. D C& " "-, &*@ &* " # A 8# " / ?& " # & " "- = " & # 8 C " C " # " % E ## 8- > $?& 8 A 8# " C . #"& # $?& 8 "- " :

C& ? &* > A 8# " # $?& 8> " 8 " #;

% # $8 =# A 8# " C % # # ;

% # " /" # A 8# " 8 % # ## #? & "& ?>8 % # @=#8" " 8 # " 8 " $/ A 8# / [3].

&* " * A 8# " 8 $& ## > $C %- # " @ # # ! 8 # @ ? $ " " #@ # $ - "$# 8 % # # C& ? &* / A 8# #, C# &* > # 8- > "# #/; " /" # % ? A 8# " # 8 # " ; % #@ > $C 88 # $, $" & # $8 =# "& % > / > # #%#" > "# #/ [2]. & ? &* > A 8#- " # $?& 8> > @ "! >: 8 A 8# #, " & # , " #" # #, # # # #, C " " C $& # # !# " , ? % 8 E &*" > %8 $# * ? %$" " * # " ?#&* % # # 8# C % /" [1].

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1.http://www.un.org

2.http://www.unrussia.ru

3.1 $# / &* " # "#" 8> & % #- # . % &@ # /2000/19. — *@-” , 8# " #/ # D # &* >/ D , " " ""# , 2000.

64

#. . , .; . . . " " , . . ., . (& ! " '. * )

$& # " ? " #8 " # $#% " # # > $## &- " / #% " > % $& " C &@? 8 $ $# ##. 8 " ? " #8 " * # # > $## & # " $# # ? &*E# " $& " # E #/. ' !# " 8 & " " &- # " # #8 * # ! 8 #@ ? ?= / # " ? " #8- " # " / % / $## # ?= / " #8 " # " C / $## " & , C $& " 8 " / & " " ? " #8 " * $#% " # # > $##.

<$&* >/ 8 % $#8 " $#% " , C C >/ $ $& " % &* $"& &* / ? ? # #" C 8 # & &* > & C# " # $> > " # , ! % # $& . D = " # $ $&* C 8 : $& ! ? # >/ # ? "$& ! ? # >/. ' #% # ?>& > &- , # " C & % # # 8 $& ! ? # $#% " , # " " *@ # # &* >8 #"$&*% # 8 # $ - #&* C $& # % &* ? > &* > % " > $ - % & #/ $ $# # ? & & " ? % $#8 # $& ! ? #- C # % $#% " .

< # $ $&* 8 8 #"$&*% @ /E# A& 8 > 8- # C 8 — "#" 8 # " > & # & #/ ! # " # % =# 8 ($& / " ? " #8 " #) # #%8 #/ A # 8. < A 8 > #C @ " $& # $#8 * $ $&* >/ 8 $ $&*-8 # >/. & $#8 =- " $ $&* C 8 % &@ " % & ## $" > # $ - 8 > % , $% & E# * % , $#"& > ?- . 8 #8 " #, > % > ? .

% &* > #% # $%> @ , % #"#8 " # "& > " ? " / & C## # C #% ## $#% " $8>E& > $ $# # #"$&*% @ " # C# "$" ?> "$& # %$#% " 8 &* >8# # 8# $## #, "& &* , "$" ?> &* # " ? " #8 " # $##. $ $& &* " * % , $" & > # E > ? .

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1.! .J. $& " #/ . > &* # " ? " #- 8 " #. .: «D "- 97», 2007.

2.$ .F. % , &* # # ?@ # # &* > "& $#% " / "! >. .: « E # », 2010.

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#8 #% #? & "$" > # " $ $# ## & @ " " > " $" =# 8# # $ $& 8# % "> * , 8 # &>, > # $# 8 # &* > " #. D 8 "$" ! 8 ? % > " ""#/" / Y ## — " > $& >8# $# 8#. < #8 = " 8# / ! 8> " & @ " # #- " &* " *, %8 " * $& # * # >, # "& C#. " 8 - & " " " # & $" =# C ## $& # $& $ $#- # " " # " " " $& &*=#

# # ! 8 " $% & $" =# ?> * > 8, *C# % $" & >/ $"$ " >/ " $ - $# # $"& >$& # " "& #/ . " 8 & " "& >/ 8 ? # % # 8 , " % > " & 8 8 ? .

€" # ($& " # > ) > ? "$# @ 8 ?#&* " *, ?>" $ > " " , >" @ "$* " #. " C E- #/ * " = " >/ " A& > C % &@ " 8,E 8 ?= " " #8 " %8 " * #8# "$& # *" .

' " &* ! 8 " $# & > E # 8 $8#, " # #" #, " % > " & / $# /, 8 *E $? " * > , ? > " " , & " # " &* >8 " >8 " " 8, " $# " & . ' " &* # C$$ !# " > # " 8 $>E C #" .

" > $ # "" " # @ " " ? >8#, ?>" >8# # #8 @ $ " ? / ? &*E C 8 ? . " 8 & " - " " # " # $& 8 .

" # " 8 " > & $" =# & " "# &*-?>" " , & $ $& / — >" "$* C ## $& # . " 8# & " #% C # $" =# $& / #%-% # " " & [1].

D& 8 # *, % # ? % > " " - , # "$" ?" @ ## > " " ?- . ' 8 " ? > > " " $ $# #/, =# " ? , & @ " #8 #% #" # # # .

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66

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< # « > A 8# » % > " % " & # 8 - ##.

& C ?> &* > # *, " # # % # *" , &@? / - C #% ## ? #8 $" $>E * " @ "$" ? " * $8 " % # # $& # " # > $#8 = " .

#? & #% " >8# #""& & 8# C ## «# && &* >/ - $# &» & @ " . €# C, . # "" , . D @ , . /& # C# .

' $" # " # &* / " ## % # # , 8# / A 8# " / "#- " 8> $# # $# > , > # 8 # &* > " " "8 " #&- " " " " # && &* > # # ! 8 # > [1].

" 8 8 A$ % # # A 8# #, >/ " %> @ A 8# / % #/, =#8 " " 8, ? "$# @=#8 "$ - " ? " * # $& @=#8 " #8 " * &@? / C #% ##, 8 C# #""&- $#% @ # && &* >/ $# &. "8 , $ - & # A C $# "# " / $& # , "# $ " = " # C $ C 8# . ' ? &*E# " "& $& # # && &* C $# & ?> " % > &*- >8# 8$# 8# & #"$&*% # > "! &* " # # & @ " " "$#!# >8# [2]. "8 8 C ?- %# , # " # $ " 8 # , # && &* >/ $#- & $8 @ "$" ? " * % /" @=# " ?Š-# #C = @ &* " % ## C $#8 = " .

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1.!+C . ., .(., . . 8# % #/. D<?.: <#- , 2003.

2.0. ., " .J. && &* >/ $# &: # " #/ "$. – & >/ " ": http://www.lerc.ru/

67

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! #

' "& # % # # C& ? % ## # 8 / # C ## ? &*- E % # $# ? ‘ E C > $#/. < # " #@ # # " , = # @ C @ # $#% "- @ &* " *, " & # " " ? #8 " *@ #8$# * #- ? > #%-% C # >. 8$ — A % #%-% C # > , - & C#/ # $# & & % ## # $#8 # # 8 > " >-#8$, %8 % $& # # " > $ -"& C $#% " C # $?# &*" C % # .

#8$ & " #8 #% #" # ! 8# # ?@ ""#/" / Y ## % " ‘ $& > 8 > $E # " > & C [1]. < # A 8 ? &*E % # #8 ! 8# # $#8 &*- C %8 #8$, $>E # " #8 " # #8$# >A "$# >8# 8 C # * "$" ?- " # A "$> "& / A 8# #, % " @ $# # &*- ## ( ? " # #@) > " " # " " %# " 8, #8 C "$& # *" $ #8$>8 %$8. '"& " # C % #-? #8 " * % ? 8$& " C $ $ C #@

# " 8 8 ‘ #8$> $#/ [2].

#% ""8 # 8 C $" " " # % ? $C ""#- > 8 & C C C # #8$> $#/,$& ## "$" ? " 8 C ‘ > $#/.

& " # # & / #""& # "& ""8 * % > "$" ?> & C C # & C C C # , > # * " # " # " #, % ? * $# #$# &* > $>, ?- #8> & $>E # " # " 8 " # ‘ / # ! 8 ## $ #8$>8 $# 8.

% &* > #""& #/ & " ? % $#8 * $ $# # % > # &* " # & " # # # «" C » #8$ $& ‘ >/ ? & " " >.

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1.. . ?& # $#/ $ A "$ # #8$ // - C & : ? C & " #/ ‘ # & C ?& # . 2011. ƒ 8.

2.) ! . . Y 8# # # ! 8 # / ? %> % A!! # " # #8$> $#/ "#" 8 $& " C ‘ E C / &*- " # // >/ ? C & " #/ ‘ . 2012. ƒ 30.

68

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$>/ #%#" D‡ 2008 C., #&" $E " # 8 8#- C !# " C #%#" , $"& " # 8# C #& "* , %- & " D‡ , $# &" "@ 8# @ !# " @ "#" 8 . $# & ? " $> ? , ? &*E#8 !# " >8 # 8 " " > # &* > $# &*" & $= # !#- " / "#" 8> [1]. 8 " A #8 &" ? & ! > > .

& $#/ 8 C " #"* %8 " # $& # %- 8 C $# & . '" A "$& "* % #8 "$8 "$" ?- @ "#& # $& " # >. "$# & " ? % ? # >, " # # "$" #, "& " # , "> * # $#% " ?- # .

' / "# ## =# 8# > &* > ? # $ $!#- "* #% # $"& / # " ## #, $ " #, " % & / > . & "* # $# # A 8# #, "#&* /E " #8 & # !# " > > .

Y# " > > # $ $& C @ " > "$" ? % &@ # " & 8 $>8# #C 8#: " #"$&*% # 8 $" # (?# #)

# $8 @. #%#" 2008 C. $% & "$" ? " * "& # E /" "#" 8> C # $# * & # ? % >/ " #%#" > & #/, >% >/ $# # 8 # % #8 / % #"#8 " *@ " # >-# "$" ? " # $. % $% &, A " % " " 8 # ! 8 ## C & ?# > " & # #% #8 8 & % " # 8# > $8 %8 C ?- " # " # . ? #8> > "$" ?> C # & " # # #" $# #%#" > & #/ [2].

' %8 >8 E # 8 / $?& 8> " & $# # - Y . , " " #, $ $& C ? % &* >/ $ C & % $" # & $ # " % # $& # &* / ?% /&* 8 8 # "#" 8> C & C $# C & # # . ' % &* $>E " $% " * " & " # # 8#, " #- # > # C & > $& @ $& # &* @ % =# ! & $ "#& " # ?# #.

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1.! / . #%#" C& ? &* / A 8# #. .: D , 2009. – 448 ".

2.(-. " # ##. \ > ? 8 C#. < . -#" # : http://www.bibliotekar.ru/finance-2/index.htm

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? "$# >" / % " # " & # — #% $ @=# % 8 A 8# " / $ # # " >. & A C ? #8 "- % * # # * @ A 8# " @ "#" 8 , $% " % *8 ? &*E ? # 8 " " &*@ # " ?=- " C $, $% & 8 # C & * %- # &* / 8 $? " # " & # . " 8 8 A$ % # # %8 / # C " " , C / # # / ! 8> ? % ? # >.

#% C& > $?& 8, &* " # @= " $& > - , # %> @= $" " # > 8#-- # 8 . €% ? # — A " # &*-A 8# " &- # , $# 8 % # &* " * ? / "#&> % $#%- " # "& C [1]. #8 ? % 8, $# $& 8 #"$&*% ## #8 @=# " " " ? / "#&> "#" 8 ? , " #C 8 "#- 8 8 " # $#% " > %8 " /.

% # ? % ? # > ? #8 & > & # $# # , $%- " E " * 8 > C " " / $ # #, C @=# % " *. #8 8 8 " " C " " > $C 88>, $ - 8 @ # " @=# * ? % ? # >. $8 #$ $# & : $C 88> $ $! ""# &* / $ $C ? % ?- > , $ C #% ## $& # 8> ?= " > ? , $ C #% ## 8 # . .; 8 — $C 88> " # $ ? % ? #- , $ & E #@ 8 C !# " / "# ## " , # 8# #- 8 &* / % ? / $& >. $& # & &* > $? > A!!-/ # # / C " " / $C 88> "$" ?" @ #@ &* # > # E # % > $?& 8.

&* C " " C ## " # &* / "! > $# #$# &* C $#8 # &* C#8 "! 8 C % /" .

" % " >" / % #8 " *@ ?Š C # , $A 8 -" # # @ $ # "! % " # # > E #/,$& @= @ * #% # " & # . % >E " % C # , $?& 8 ? % ? # > & " / #% C& > A 8# .

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1. ! &*+ . ., ()* .'., > ! .'. 8# " # / $ . . . ? /. .: • / , 2012. — 516 ".

70