Організаційно-правові основи діяльності державної контрольно-ревізійної служби України: Автореф. дис… канд. юрид. наук / О.М. Дорогих, Одес. держ. ю

IAeANUeEA AeA?AEAAIA TH?EAeE*IA AEAAeAI?ss

AeI?IAEO IENAIA IEEIEA?AIA

OAeE 342.9

I?AAI?CAOe?EII-I?AAIA? INIIAE Ae?ssEUeIINO?

AeA?AEAAII? EIIO?IEUeII-?AA?C?EII? NEOAEAE A OE?A?I?

Niaoe?aeuei?noue 12.00.07 — oai??y oi?aae?iiy; aaei?i?no?aoeaia i?aai ?
i?ioean; o?iainiaa i?aai;aaie?anueea i?aai

AAOI?AOA?AO AeENA?OAOe??

ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa th?eaee/ieo iaoe

Iaeana — 1999

Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia ia eaoaae?? oai??? ? i?aaiaiai ?aaoethaaiiy aeiiii?ee
Iaoe?iiaeueii? aeaaeai?? aioo??oi?o ni?aa Oe?a?ie

Iaoeiaee ea??aiee: aeieoi? th?eaee/ieo iaoe, i?ioani?, caneoaeaiee ae?y/
iaoee ? oaoi?ee Oe?a?ie AeIAe?I ?AAAI AANEEUeIAE*, Iaeanueea aea?aeaaia
th?eaee/ia aeaaeai?y, caa?aeoaa/ eaoaae?e ii?nueeiai oa ieoiiai i?aaa

Io?oe?ei? iiiiaioe :

aeieoi? th?eaee/ieo iaoe, i?ioani? OEA?OIA A?eoi? Einoyioeiiae/,
Aei?i?iiao?ianueea aeaaeai?y ieoii? neoaeae Oe?a?ie, caa?aeoaa/ eaoaae?e
ieoiiai oa aaei?i?no?aoeaiiai i?aaa.

eaiaeeaeao th?eaee/ieo iaoe, aeioeaio OeA?UeIAA Ethaeieea Eocuei?i?/ia,
Iaeanueea aea?aeaaia th?eaee/ia aeaaeai?y.

I?ia?aeia onoaiiaa:

Oi?aa?neoao aioo??oi?o ni?aa
(i. Oa?e?a)

Caoeno a?aeaoaeaoueny “ 28 ” o?aaiy 1999 ?. i 14 aiaeei? ia
can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee Ae.41.086.01 Iaeanueei?
aea?aeaaii? th?eaee/ii? aeaaeai?? ca aae?anith: 270009, i.Iaeana, aoe.
I?iia?nueea, 2

C aeena?oaoe??th iiaeia iciaeiieoenue o a?ae?ioaoe? Iaeanueei?
aea?aeaaii? th?eaee/ii? aeaaeai?? ca aae?anith: 270009, i.Iaeana, aoe.
I?iia?nueea, 2

Aaoi?aoa?ao ?ic?neaiee “27” ea?oiy 1999 ?ieo.

A/aiee nae?aoa?

niaoe?ae?ciaaii? a/aii? ?aaee *AIEOAAA A.?.

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie. O i?ioean? ia?aoiaeo aei ?eieiaeo a?aeiinei a
aeiiii?oe? Oe?a?ie niinoa??aathoueny ia o?eueee iiceoeai? aeinyaiaiiy,
ca’ycai? c ?icaeoeii i?aei?e?iieoeoaa, eiieo?aioe??, e?aa?ae?caoe??
ciai?oiueiaeiiii?/ii? ae?yeueiino?, ooai?aiiyi aaaaoi/enaeueiiai oa?o
aeaniee?a, ui noaei iiaeeeaei caaaeyee i?eaaoecaoe??, aea i iaai?
iaaaoeai? i?iyae. sse iieaco? i?aeoeea, a oeae ia?ao?aeiee ia??iae ??cei
c?inoa? e?euee?noue ii?ooaiue o?iainiai? aeenoeeie?ie.

Ca oaeeo oiia iniaeeao oaaao ia? aooe caa?iooi ia iaiao?aei?noue
iineeaiiy eiio?ieth c aieo aea?aeaae ca aeo?a/aiiyi athaeaeaoieo eioo?a.
Naia ia oea ni?yiiaaiee Oeac I?aceaeaioa Oe?a?ie «I?i cai?iaaaeaeaiiy
?aaeeio aei?noeiai iaiaaeaiiy athaeaeaoieo aeaeaoe?a oa ?ioeo
aea?aeaaieo aeo?ao, caoiaee uiaei caaacia/aiiy iaaeoiaeaeaiiy aeioiae?a
aei athaeaeaoo i caiia?aaiiy o?iainia?e e?ec?» a?ae 21 n?/iy 1998
?ieo O?yaeiaee eo?’??. -1998. -27 n?/iy . — ?17. — N.5..

Iniaeeao ?ieue o aeeiiaii? oeueiai Oeaco I?aceaeaioa Oe?a?ie a?ae?a?a?
Aea?aeaaia eiio?ieueii-?aa?c?eia neoaeaa a Oe?a?i?, ui aoea noai?aia 26
n?/iy 1993 ?ieo A?aeiiino? Aa?oiaii? ?aaee Oe?a?ie. — 1993. -?13.
-No.110. Oiio a nenoai? o?iainiaiai eiio?ieth aeieeea oe?eeii iiaa
i?aeaaeocue — eiio?ieueii-?aa?c?eia neoaeaa, ae?yeuei?noue yei?
a?ae?a?aea cia/io ?ieue o caaacia/aii? oe?eino? aea?aeaaieo
iaoa??aeueieo oe?iiinoae, o i?aaeeueiiio i iaa?oioiaaiiio aeo?a/aii?
athaeaeaoieo eioo?a, o ci?oeiaii? o?iainiai? aeenoeeie?ie,
aooaaeoa?nueeiai iae?eo. Aea /a?ac oneeaaeiaiiy o?iainiai? ianoaiiaee a
Oe?a?i?, ca?eueoaiiy aeao?oeeoo aea?aeaaiiai athaeaeaoo iinoathoue iia?
caaea/? a iaeano? i?aeaeuaiiy aoaeoeaiino? o?iainiaiai eiio?ieth acaaae?
oa eiio?ieth ca aeioe?eueiei aeo?a/aiiyi athaeaeaoieo eioo?a o ia?oo
/a?ao.

Iac??ea iaiao?aei?noue ia?aoiaeo eiio?ieueii-?aa?c?eii? neoaeae a iiaee
ye?niee noai — ia?aoai?aiiy ?? c i?aai?a /enoi o?iainiaiai eiio?ieth a
eaoaai??th i?aaiioi?iiieo i?aai?a c iaae?eaiiyi AeE?NO a?aeiia?aeieie
th?enaeeeoe?eieie iiaiiaaaeaiiyie. Iaeiae oaeee ia’?eoeaii coiiaeaiee
ia?ao?ae aeiaaa? na?eicieo oai?aoe/ieo aeine?aeaeaiue ye i?iaeai
o?ainoi?iaoe?? o?iainiaiai eiio?ieth a oe?eiio, oae i i?iaeai
i?aeaeuaiiy aoaeoeaiino? ae?yeueiino? Aea?aeaaii? eiio?ieueii-?aa?c?eii?
neoaeae cie?aia ye iaeaaaeeea?oiai aeaiaioo o?iainiaiai eiio?ieth.

Ne?ae cacia/eoe, ui i?iaeaie o?iainiaiai eiio?ieth i?ioyaii o?eaaeiai
/ano i?eaa?oaee oaaao a/aieo i i?aeoee?a, oaeeo ye Aaea?nueea Ae.A.,
Ai?iiiaa E.E., Eaoe?anueea O.A., Ia?oueyiia ?.A., Iaoeo?e?anueeee I.N.,
Ieoiee A.A., ?aiaoeueeee A.I., ?iaeinueeee TH.A., Onoeiiaa ?.I.,
Oea?ueiaa E.E., Oeeie?i N.Ae., oa ?ioeo. I?iaeaiai o?iainiaiai eiio?ieth
aaeeeo oaaao i?eae?eyee oaeiae aaei?i?no?aoea?noe: Aaa?’yiia A.A.,
Aao?ao Ae.I., Aeiae?i ?.A., E?aaeia N.A, Iaoiiia ?.I., Nooaeai?eei N.N.,
Nooaeai?eeia I.N., ssiiieuenueea Oe.A., a oaeiae ?io? aaoi?e.

sseui o oiiainiai-i?aaiaie e?oa?aoo?? i?iaeaiai i?aai?caoe?? i
ae?yeueiino? eiio?ieueii-?aa?c?eii? neoaeae i?eae?ey?oueny aeinoaoiuei
oaaae, oi a aaei?i?no?aoeaii-i?aaia?e iaooe? aiie cian?i ia
?ic?iaeythoueny, iacaaaeath/e ia oa, ui aeaia neoaeaa iaeaaeeoue aei
i?aai?a aea?aeaaii? aeeiiaa/i? aeaaee.

Aeooaeuei?noue aeine?aeaeaiiy coiiaeaia ia o?eueee iaiao?aei?noth a
ia??iae ?aoi?ioaaiiy aeiiii?ee a Oe?a?ii ciaeoe oeyoe i?aeaeuaiiy
aoaeoeaiino? ?iaioe eiio?ieueii-?aa?c?eii? neoaeae, aea e iio?aaaie
aaei?i?no?aoeaii-i?aaiai? ?aoi?ie, iaae eiioeaioe??th yei? ca?ac
i?aoeththoue i?ia?aei? a/ai? e?a?ie. O?aaa /?oei aecia/eoe i?noea oe???
neoaeae a nenoai? aea?aeaaieo eiio?iethth/eo i?aai?a, aeeeth/eaoe i?e
oeueiio aeoaethaaiiy eiio?ieueieo iiaiiaaaeaiue.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie i oaiaie. Aeaia
aeena?oaoe?y ca’ycaia c ieaiaie iaoeiaeo aeine?aeaeaiue I?i?noa?noaa
aioo??oi?o ni?aa Oe?a?ie (i.3.1. I??i?eoaoieo iai?yie?a
ooiaeaiaioaeueieo i i?eeeaaeieo aeine?aeaeaiue iaa/aeueieo caeeaae?a i
iaoeiai-aeine?aeieo onoaiia IAN Oe?a?ie ia ia??iae 1995-2000 ??.) i
Iaoe?iiaeueii? aeaaeai?? aioo??oi?o ni?aa Oe?a?ie (i. Iniiaieo iai?yie?a
iaoeiaeo aeine?aeaeaiue Iaoe?iiaeueii? aeaaeai?? aioo??oi?o ni?aa
Oe?a?ie ia 1995-2000 ??.). Oeae iai?yiie aeine?aeaeaiue ciaeoia nai?
i?aeoaa?aeaeaiiy i a Eiiieaeni?e oe?eueia?e i?ia?ai? ai?ioueae c?
cei/eii?noth ia 1995-2000 ??., caoaa?aeaeai?e Oeacii I?aceaeaioa Oe?a?ie
a?ae 17 aa?aniy 1996 ?. ?837/96.

Iaoa i caaea/? aeine?aeaeaiiy. Iaoa aeine?aeaeaiiy iieyaa? a oiio, uia
ia iniia? aiae?co i?aaiicaoeieii-i?aaiaeo aniaeo?a ?aaoethaaiiy
ae?yeueiino? eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?ii aecia/eoe eiai
?aaoeyoeaiee i caiia?aeiee iioaioe?ae, a?aeiia?aei?noue i i?eaeaoi?noue
aeey aeinyaiaiiy aoaeoeaii? ?iaioe oe??? neoaeae, caaacia/aiiy ??
?icaeoeo ? aaeineiiaeaiiy, ?ic?iaeoe ?aeiiaiaeaoe?? ii iioei?caoe?? ??
ae?yeueiino?, aaeineiiaeaiith ii?iaoeaiiai cae??ieaiiy ?? noaoono ?
iiaiiaaaeaiue.

Aeey aeinyaiaiiy iinoaaeaii? iaoe iaiao?aeiei aoei ?ica’ycaiiy oaeeo
caaea/:

— aeine?aeaeaiiy i?noey eiio?ieueii-?aa?c?eii? neoaeae a nenoai? i?aai?a
o?iainiaiai eiio?ieth Oe?a?ie;

— aecia/aiiy oi?i i cania?a ae?yeueiino? oe??? neoaeae oeyoii
c?noaaeaiiy iiceoe?e aaei?i?no?aoeaii-i?aaiai? i oiiainiai-i?aaiai? iaoe
c oeeo i?iaeai, caeeaeaiiy oeeo iiceoe?e;

— ?ic?iaea ?aeeiiai aeey aaei?i?no?aoeaii-i?aaiai? i oiiainiai-i?aaiai?
iaoee i?aeoiaeo aei iiiyooy th?enaeeeoe?eii? ae?yeueiino?
eiio?ieueii-?aa?c?eii? neoaeae.

O i?ioean? aeine?aeaeaiiy aaoi?ii aoee aeei?enoai? oae? iaoeia? caniae,
ye iaoiaee ii??aiyeueiiai i?aaiciaanoaa, eia?/iee, ?noi?eei-i?aaiaee,
nenoaiiiai aiae?co, noaoenoe/iee oa ii.

No?oeoo?a ?iaioe a?aeaeaa? iaoo i caaea/? iaoeiaiai aeine?aeaeaiiy, eiai
iniiai? iai?yiee.

Iaoeiaa iiaecia io?eiaieo ?acoeueoao?a. O aeena?oaoe?? ii?ooai? ia
?ic?iaeai? iaoeia? ? i?aeoe/i? caaea/?, ?ica’ycaiiy yeeo aeicaieeei
ae?eoe oaeeo aeniiae?a, iaea?aeaoe oae? ?acoeueoaoe e ae?iaeoe oae?
i?iiiceoe??:

— aeiaanoe, ui eiio?ieue yaey? niaith ooieoe?th iia?aoeaiiai oi?aae?iiy
nenoaiith, c aeiiiiiaith yei? noa’?eo, ui aieiae?? aeaaeieie
iiaiiaaaeaiiyie, aeoeaii ?aaao? ia cai? oa iaaei?iaee a ??
ooieoe?iioaaii? oeyoii aaeeooy a?aeiia?aeieo caoiae?a, ni?yiiaaieo ia ?o
onoiaiiy.

— ioa?aeoa?ecoaaoe aea?aeaaiee eiio?ieue ye caeiiii??iee oa iaa?ae’?iiee
ao?eaoo aea?aeaaii? aeaaee, ui ia?aaeeaa? iaaio o?ainoi?iaoe?th o
ca’yceo c i?eeiyooyi Eiinoeoooe?? Oe?a?ie oa Caeiio Oe?a?ie «I?i
i?noeaaa naiia?yaeoaaiiy a Oe?a?i?».

— aecia/eoe o?iainiaee eiio?ieue, ye ??ciiaeae aea?aeaaiiai eiio?ieth.
Aiaeii/an o?iainiaiio eiio?ieth i?eoaiaii? nai? niaoeeo?/i? ?ene oa
oaiaeaioe??, ye? ?icaeyioo? o aeena?oaoe??;

— noi?ioethaaoe iiaee i?aeo?ae aei iiiyooy o?iainiaiai eiio?ieth c
aeoeaiooaaiiyi oaaae ia eiai i?io?eaeoe/iee oa th?enaeeeoe?ei?e
oa?aeoa?. Iaaieioaii ia oiio, ui i?io?eaeoeea ? iaei??th c
iaeaaaeeea?oeo caaea/ o?iainiaiai eiio?ieth;

— c?iaeoe aeniiaie i?i oa, ui o?iainiaee eiio?ieue — oea ?aaoeueiaaia
i?aaiaeie ii?iaie, cae?enithaaia ca aeiiiiiaith niaoeeo?/ieo
i?aaiicaoeieii-i?aaiaeo oi?i oa iaoiae?a ae?yeuei?noue oiiaiiaaaeaieo
aea?aeaaieo oa iaaea?aeaaieo no?oeoo?, ni?yiiaaia ia caaacia/aiiy
o?iainiai?, e?aaeeoii? oa ?ic?aooieiai? aeenoeeie?ie, ia canoinoaaiiy
??ciia?/ieo i?eioniaeo caoiae?a aei ii?ooiee?a o?iainiai? aeenoeeie?ie,
ia aeyaeaiiy i?e/ei oa oiia, ui ni?eythoue i?aaiii?ooaiiyi, oa
i?ioeae?th ?i;

— aeiaanoe, ui ?icaeoie ?eieiaeo a?aeiinei, ooaa?aeaeaiiy aeaiie?ao??
aeiaaathoue aeiei??iii? ?ai?aai?caoe?? nenoaie o?iainiaiai eiio?ieth.

— ca aeiiiiiaith ii??aiyeueiiai aiae?co iiaiiaaaeaiue, oi?i oa iaoiae?a
ae?yeueiino? noa’?eo?a o?iainiaiai eiio?ieth aecia/eoe aeania i?noea a
oe?e nenoai? Aea?aeaaii? eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?i? o
ca’yceo c oei, ui i?ae?icae?ee oe??? neoaeae cae?eniththoue ia o?eueee
o?iainiaee eiio?ieue a?ae ?iai? aea?aeaae, aea oaeiae eiio?ieththoue
caa?aaeaiiy iaoa??aeueieo oe?iiinoae, noai oa aeinoia??i?noue
aooaaeoa?nueeiai iae?eo i ca?oiino? a athaeaeaoieo no?oeoo?ao aea?aeaae;

— aeiaanoe, ui niaoeeo?/i?noue ia’?eo?a o?iainiaiai eiio?ieth coiiaeth?
niaoeeo?eo i?eeii?a, cania?a oa iaoiae?a ae?yeueiino?
eiio?ieueii-?aa?c?eii? neoaeae;

— c?iaeoe aeniiaie i?i iaaeinoaoi? ii?iaoeaia ?aaoethaaiiy
aioo??oiueii?aai?caoe?eii? ae?yeueiino? i?aai?a eiio?ieueii-?aa?c?eii?
neoaeae i aianoe i?iiiceoe?th i?i noai?aiiy ?aeeii? iinaaeiai?
?ino?oeoe?? aeey an?o i?aoe?aiee?a oe??? neoaeae;

— aianoe i?iiiceoe?th i?i aeeo/aiiy ?c eiiiaoaioe?? AieiaE?O
iiaiiaaaeaiue ia i?iaaaeaiiy ?aa?c?e i ia?aa??ie, ui aeanoue ciiao
oeaio?aeueiiio aia?aoo AeE?NO iineeeoe iaoiaee/io ?iaioo oa ea??aieoeoai
i?aeeaaeeie i?ae?icae?eaie;

— aianoe i?iiiceoe?th i?i ci?io ooieoe?e AeE?NO, i a ia?oo /a?ao ca
?aooiie ca?eueoaiiy eiea ia’?eo?a, i?aeeiio?ieueieo oe?e neoaea?;
c?iaeoe aeniiaie i?i aeioe?euei?noue aeciaiiy AeE?NO ia?o ca ana ye
i?aaicanoinia/iai i?aaio, a oiio /ene? iaae?eaiiai iiaiiaaaeaiiyie ia
canoinoaaiiy naieoe?e;

— c?iaeoe aeniiaie i?i iaiao?aei?noue aeiaea?aeaiiy i?e aeieacoaaii?
i?eioeeio iiaiiai, ia’?eoeaiiai ? anaa?/iiai aea/aiiy ianoaaei ni?aae,
yea aeiaaa? canoinoaaiiy naieoe?e;

— aeneiaeoe i?iiiceoe?th i?i ia?aaeyae iioe?aii? a caeiiiaeaanoa? oa
oiiainiai-i?aaiaie e?oa?aoo?? oi/ee ci?o uiaei oiai, ui ?aa?c?y oa
ia?aa??ea — oea iaoiaee ae?yeueiino? eiio?ieueii-?aa?c?eii? neoaeae, ?
aeiaanoe, ui aiie cae?eniththoueny c aeei?enoaiiyi ??cieo iaoiae?a i
iaoiaeee. C?iaeoe i?eiouaiiy i?i oioiaei?noue oaeeo iiiyoue, ye
“?aa?c?y» oa «ia?aa??ea»;

— c?iaeoe aeniiaie i?i aeaiyeee oa?aeoa? th?enaeeeoe?eii? ae?yeueiino?
AeE?NO. Aena?oeeoe niaoeeo?eo th?enaeeeoe?eieo iiaiiaaaeaiue AeE?NO a
i?ioean? ?? aca?iiae?? c i?aaiioi?iiieie i?aaiaie. Aeaoe aiae?c
oa?aeoa?ieo iciae i?ioeanoaeueii-i?ioeaaeo?ieo aeieoiaio?a, ui
caaacia/othoue oaeo aca?iiae?th;

— aianoe i?iiiceoe?th i?i aeciaiiy AeE?NO i?aaiioi?iiiei i?aaiii c on?ia
iane?aeeaie, ui c oeueiai aeieeaathoue, o oiio /ene? i uiaei iniaeeaiai
i?aaiaiai oa nioe?aeueiiai caoenoo i?aoe?aiee?a AeE?NO;

— cai?iiiioaaoe oi?io oa ci?no iiaeaiiy i?aai?a AeE?NO aei a?aeiia?aeieo
i?aai?a oa i?aai?caoe?e i?i ii?ooaiiy aeenoeeie?ia?iiai i?iaaaeaeaiiy;

— i?aeoaa?aeeoe, ui canoinoaaiiy o?iainiaeo naieoe?e ?aaeaiaioo?oueny
aaei?i?no?aoeaii-i?ioeanoaeueieie ii?iaie. Aeiaanoe iaaaeueio
iaiao?aei?noue a?eueo /?oei? ?aaeaiaioaoe?? i?iaaaeaeaiiy o ni?aaao i?i
canoinoaaiiy i?aaiaie AeE?NO aaei?i?no?aoeaii-i?aaiaeo naieoe?e, a
oaeiae iieacaoe iaaeie?ee /eiiiai Eiaeaeno Oe?a?ie i?i aaei?i?no?aoeai?
i?aaiii?ooaiiy.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a. Iieiaeaiiy, aeniiaee oa
i?iiiceoe??, aeeeaaeai? a aeena?oaoe?eiiio aeine?aeaeaii?, noaiiaeyoue
iaaiee aianie o ?icaeoie oiiainiai-i?aaiai? iaoee. ?acoeueoaoe
aeena?oaoe?eiiai aeine?aeaeaiiy iiaeooue aooe aeei?enoai?:

— i?e aaeineiiaeaii? aaeocaaiai caeiiiaeaanoaa c ieoaiue o?iainiaiai
eiio?ieth, i iniaeeai a i?ioean? ?ic?iaee ci?i oa aeiiiaiaiue aei Caeiio
Oe?a?ie «I?i Aea?aeaaio eiio?ieueii-?aa?c?eio neoaeao a Oe?a?i?»;

— i?e ?ic?iaoe? «Eiioeaioe?? ?aoi?ie aaei?i?no?aoeaiiai i?aaa Oe?a?ie»,
iniaeeai a /anoei? aea iiaa eaeaoueny i?i eiio?ieue aea?aeaae ca
ae?yeuei?noth i?aai?a aeeiiaa/i? aeaaee, a oaeiae o i?ioean?
?aoi?ioaaiiy nenoaie i?aai?a o?iainiaiai eiio?ieth;

— i?e ?ic?iaoe? aea?aeaaieo i?ia?ai ai?ioueae c aeiiii?/iith
cei/eii?noth;

— o iaa/aeueiiio i?ioean? th?eaee/ieo caeeaae?a ina?oe i?e aea/aii?
eo?n?a «O?iainiaa i?aai», «Aaei?i?no?aoeaia i?aai» oa ?i.;

— i?e ?ic?iaoe? iiaiai niaoeeo?no «TH?enaeeeoe?ei? iiaiiaaaeaiiy i?aai?a
o?iainiaiai eiio?ieth».

Iniaenoee aianie caeiaoaa/a. Aeena?oaoe?eia ?iaioa ? naiino?eiei
iaoeiaei aeine?aeaeaiiyi. Oai?aoe/i? ?ic?iaee aoee cae?eniai? ia aac?
i?aeoe/ieo oa noaoenoe/ieo iaoa??ae?a, iaea?aeaieo caeiaoaa/ai i?e
i?aeaioiaoe? aeena?oaoe?eiiai aeine?aeaeaiiy. Ii?iaiyeueii-i?aaiaee
aiae?c aeeiiaii caeiaoaa/ai c aeei?enoaiiyi eiinoeoooe?eieo,
oiiainiai-i?aaiaeo, aaei?i?no?aoeaii-i?aaiaeo oa ?ioeo
ii?iaoeaii-i?aaiaeo aeo?a.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. ?acoeueoaoe aeena?oaoe??
a?aeia?aaeai? o oanoe iaoeiaeo ioae?eaoe?yo. Iniiai? iieiaeaiiy
aeena?oaoe?? iaaiai?thaaeeny ia ni?eueiiio can?aeaii? eaoaae? oai??? i
i?aaiaiai ?aaoethaaiiy aeiiii?ee oa aaei?i?no?aoeaiiai i?aaa
Iaoe?iiaeueii? aeaaeai?? aioo??oi?o ni?aa Oe?a?ie, ia ui??/ieo
iaoeiai-i?aeoe/ieo eiioa?aioe?yo ca ?acoeueoaoaie iaoeiai-aeine?aeii?
?iaioe IAANO (1996, 1997, 1998 ??.); ia iaoeiai-i?aeoe/i?e eiioa?aioe??
«?aeaieia?y aea?aeaaioai?aiiy a Oe?a?i?: ?noi??y i no/ani?noue» (Ee?a,
1996 ??e); Anaoe?a?inuee?e iaoeia?e eiioa?aioe?? nooaeaio?a, ani??aio?a
i iieiaeeo a/aieo «Eiinoeoooe?th a aeeooy» (Ee?a, 20-22 o?aaiy 1997 ?.);
Ia?o?e iaoe?iiaeuei?e iaoeiai-oai?aoe/i?e eiioa?aioe?? «Aaei?i?no?aoeaia
i?aai: no/aniee noai i iai?yie ?aoi?ioaaiiy» (ss?ai/a, 18-21 /a?aiy 1998
?.). Iaoa??aee aeine?aeaeaiiy aeei?enoai? i?e i?aeaioiaoe? «Aeia?aeieea
i?e?oe?iia?a», “Aeia?aeieea i?aoe?aieea AeA?”, ia?aa?aoo iaa/aeueiiai
iin?aieea c eo?no «O?iainiaa i?aai».

No?oeoo?a oa ianya aeena?oaoe??. Aeena?oaoe?y neeaaea?oueny ?c anooio,
aeaio ?icae?e?a, ye? ia’?aeiothoue o nia? o?noue i?ae?icae?e?a,
aeniiae?a oa nieneo aeei?enoaieo aeaea?ae. Caaaeueiee ianya aeena?oaoe??
neeaaea? 169 noi??iie. Nienie aeei?enoaieo aeaea?ae 11 noi??iie (123
iaeiaioaaiiy).

INIIAIEE CI?NO ?IAIOE

A ia?oiio ?icae?e? “I?noea ? ?ieue Aea?aeaaii? eiio?ieueii-?aa?c?eii?
neoaeae a Oe?a?i? a nenoai? noa’?eo?a o?iainiaiai eiio?ieth”-
?icaeyaeathoueny caaaeueiioai?aoe/i? ieoaiiy oaie, ui aeine?aeaeo?oueny.
A?i neeaaea?oueny c o?ueio i?ae?icae?e?a.

A i?ae?icae?e? 1.1 — “Iiiyooy o?iainiaiai eiio?ieth” — ia i?aenoaa?
aiae?co iaoeiaeo ?ia?o c o?iainiai-i?aaiai? oa aaei?i?no?aoeaii-i?aaiai?
oaiaoeee aaoi? ?iaeoue aeniiaie, ui o?iainiaee eiio?ieue — oea
?aaoeueiaaia i?aaiaeie ii?iaie ae?yeuei?noue, cae?enithaaia c
aeei?enoaiiyi niaoeeo?/ieo i?aaiicaoeieii-i?aaiaeo oi?i i iaoiae?a
aea?aeaaieo i?aai?a, a a aeayeeo aeiaaeeao i iaaea?aeaaieo i?aai?caoe?e,
ni?yiiaaia ia caaacia/aiiy o?iainiai?, e?aaeeoii? i ?ic?aooieiai?
aeenoeeie?ie, aeyaeaiiy ii?ooaiue o oe?e noa?? oa canoinoaaiiy aei
ii?ooiee?a caoiae?a aieeao, aeyaeaiiy i?e/ei i oiia, ui ni?eythoue oeei
ii?ooaiiyi, oa aaeeooy caoiae?a uiaei ?o onoiaiiy.

Aaoi? oaeiae coieiy?oueny ia aecia/aii? i?aaeiaoa ? ia’?eoa o?iainiaiai
eiio?ieth, uiaei yeeo oaeiae iaia? ?aeeiiai i?aeoiaeo, a aeaye? aaoi?e
cian?i ia oi?eathoueny oeueiai aniaeoo o?iainiaiai eiio?ieth.

A i?ae?icae?e? 1.2 — “Nenoaia i?aai?a o?iainiaiai eiio?ieth ? i?noea
Aea?aeaaii? eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?i? a oe?e nenoai?” —
aaoi? aeioiaeeoue aeniiaeo, ui iaeiei c iaea?eueo ?noioieo iaaeie?e?a
no/aniiai iaoai?cio o?iainiaiai eiio?ieth ? neaaeee ??aaiue
ii?iaoeaii-i?aaiaiai ?aaoethaaiiy eiio?ieueii? ae?yeueiino?. ?icaeoie
?eieiaeo a?aeiinei a Oe?a?i?, iiyaa aeoe?iia?ieo, i?aiaeieo
i?aei?e?inoa, eiia?oe?eieo aaie?a, ?ioeo iiaeo ainiiaea?nueeeo no?oeoo?
aeiaaathoue aeiei??iii? ?ai?aai?caoe?? o?iainiaiai eiio?ieth. A oie aea
/an ae?yeuei?noue aeayeeo eiio?iethth/eo i?aai?a aein? ?aaeaiaioo?oueny
ii?iaie, i?eeiyoeie ua a ia??iae “nioe?ae?noe/iiai ainiiaea?thaaiiy”.
?yae noai?aieo ?inoeooo?a o?iainiaiai eiio?ieth ooieoe?iiothoue aac
a?aeiia?aeii? ii?iaoeaii? aace.

I?aaie Aea?aeaaii? eiio?ieueii-?aa?c?eii? neoaeae iin?aeathoue a nenoai?
o?iainiaiai eiio?ieth nai? iniaeeaa i?noea. Oea iaoiiaeth?oueny:
iniaeeainoyie ?o ooieoe?e; iniaeeainoyie noa?e eiio?ieueii? ae?yeueiino?
— athaeaeaoii? noa?e, ainiiaea?nueei? ae?yeueiino? eiio?ieueiaaiiai
ia’?eoa, aeei?enoaiiy cania?a ? iaoa??aeueieo oe?iiinoae, ?oiueiai
caa?aaeaiiy; iniaeeainoyie iiaiiaaaeaiue — i?iaaaeaiiy ?aa?c?e ?
ia?aa??ie, canoinoaaiiy ??ciiiai?oieo cania?a i?eioniaiai oa?aeoa?o
oiui; iniaeeainoyie aca?iiae?? c i?aaiioi?iiieie i?aaiaie oiui.

A i?ae?icae?e? 1.3 — “Aeieeiaiiy, ?noi??y oi?ioaaiiy oa no/aniee noai
i?aai?a Aea?aeaaii? eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?i?” — aaoi?
aeioiaeeoue aeniiaeo, ui o?eueee c iiceoe?e nueiaiaei?oiueiai aeiy noa?
c?icoi?eei, /iio eiio?ieueii-?aa?c?ei? i?aaie aoee iicaaaeai? oaeeo
aeaaeieo ooieoe?e, ye iaeeaaeaiiy a?ioiaeo ia?aooaaiue ia neoaeaiaeo
in?a, ye? caaaeaee caeoe?a aea?aeaa?. Ia?iaeiee eiio?ieue aoa
ii?iaeaeaiee ??oaiiyi iie?oath?i OeE EI?N ?, iacaaaeath/e ia iayai?noue
o eiai iaca? neiaa “ia?iaeiee”, caeeoaany aeaiaioii ia?o?eiiai
iaoai?cio, a a?aeaeaaaoe iiaiiaaaeaiiy ii iaeeaaeaiith a?ioiaeo
ia?aooaaiue oao?aoeyi-o?iainenoai EI?N cae/aeii ia iiaea.
I?iaiae?coaaaoe i?aaiaee noaoon Aea?aeaaii? eiio?ieueii-?aa?c?eii?
neoaeae a Oe?a?i?, aaoi? ?iaeoue aeniiaie, ui aoiaeaeaiiy Oe?a?ie aei
na?oiaiai aeiiii?/iiai noni?euenoaa iio?aao? iaaeeaeaiiy ii?i, ye?
?aaeaiaioothoue noai?aiiy oa ae?yeuei?noue oe??? neoaeae, aei na?oiaeo
aeiia ? noaiaea?o?a.

C 1953 ?ieo ae?? i?aeia?iaeia iao?yaeiaa i?aai?caoe?y aeueo eiio?ieueieo
i?aai?a (?IOINA?), eoaee aoiaeyoue eiio?iethth/? i?aaie aaaaoueio
aea?aeaa na?oo. Oe?a?ia iiee ui ia ? /eaiii oeueiai ?ioa?iaoe?iiaeueiiai
ooai?aiiy, ui aei iaaii? i??e ia aea? ciiae o iiaiiio ianyc?
nei?enoaoeny na?oiaei aeina?aeii ioi?iie athaeaeaoieo eioo?a. Cia/iee
aeina?ae o oeueiio iaeiie/eee eiio?iethth/? i?aaie i?ia?aeieo
ca?oa?aeieo aea?aeaa, oiio a aeena?oaoe?? i?iiiio?oueny aeei?enoaiiy
eiai o ae?yeueiino? i?aai?a Aea?aeaaii? eiio?ieueii-?aa?c?eii? neoaeae a
Oe?a?i?.

A ae?oaiio ?icae?e? — “Ooieoe??, oi?ie, iaoiaee oa th?enaeeeoe?eia
ae?yeuei?noue Aea?aeaaii? eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?i?”,
?icaeyaeathoueny iniaeeaino? ooieoe?iiaeueieo iiaiiaaaeaiue Aea?aeaaii?
eiio?ieueii-?aa?c?eii? neoaeae, niaoeeo?ea iaoiae?a ? oi?i ??
ae?yeueiino? oa th?enaeeeoe?y.

A i?ae?icae?e? 2.1 — “Iiiyooy oi?i ? iaoiae?a o?iainiaiai eiio?ieth” —
c?iaeaii aeniiaie, ui o?iainiaa ? aeiiii?/ia e?eca, yea o?eaa? a
Oe?a?i?, c?inoaiiy aeiiii?/ii? cei/eiiino? aeiaaathoue i?aeaeuaiiy
aoaeoeaiino? ae?yeueiino? AeE?NO. Aaoi? aaaaea?, ui iaiao?aeii
i?iaiae?coaaoe oi?ie ? iaoiaee, ci?no ? i?aai?caoe?th eiio?ieueii?
ae?yeueiino? oe??? neoaeae, uia aecia/eoe, ye? noi?iie ?? ae?yeueiino?
iio?aaothoue ?, aieiaia, iiaeooue aooe iie?ioai? a no/anieo oiiaao, a
ye? i?aeeyaathoue ?aoi?ioaaiith a iiaeaeueoiio.

Aaoi? noaa?aeaeo?, ui a ia?ao?aeiee ia??iae ?icaeoeo oe?a?inueeiai
noni?euenoaa aaei?i?no?aoeaia nenoaia iiaeiia aacoaaoeny ia eiii?ii?nao
i?ae iaiao?aeieie aeaiaioaie noa?i? aaei?i?no?aoeaii-eiiaiaeii? nenoaie
? iiai?, iniiaaii? ia i?eioeeiao aeaiie?aoe/ii? aea?aeaae. Oaea
aaei?i?no?aoeaia nenoaia iiaeiia aoaeoaaoeny ia i?eioeeiao ?aeiino?
nenoaie i?aai?a aea?aeaaii? aeeiiaa/i? aeaaee, ?icoiii? oeaio?ae?caoe??
? aeaoeaio?ae?caoe?? a ?oi?o a?aeiineiao, noaa?eueiino? ? iie?oe/ii?
iacaeaaeiino? aaei?i?no?aoeaiiai aia?aoo.

AeE?NO ae?? i?e I?i?noa?noa? o?iain?a Oe?a?ie. I?io?i ? oeaio?aeueiei
i?aaiii aea?aeaaii? aeeiiaa/i? aeaaee, a cia/eoue AeE?NO ? i?aaiii
aeeiiaa/i? aeaaee, ui cao?eniaaii a “Iieiaeaii? i?i Aea?aeaaio
eiio?ieueii-?aa?c?eio neoaeao a Oe?a?i?”, yea caoaa?aeaeaii iinoaiiaith
Eaa?iaoo I?i?no??a Oe?a?ie a?ae 27.01.93 ?147. Oiio aeeneon?y i?i oeyoe
aaeineiiaeaiiy iaoiae?a oi?aae?inueei? ae?yeueiino? a oiiaao noai?aiiy a
Oe?a?i? aeaiie?aoe/ii? nioe?aeueii-i?aaiai? aea?aeaae c ?eieiaith
aeiiii?eith ia? aaciina?aaei? a?aeiioaiiy aei ae?yeueiino? AeE?NO, ioaea
?acoeueoaoe aaei?i?no?aoeaii? ?aoi?ie aoaeooue a?aeaeaaoeny ia?o ca ana
ia ae?yeueiino? eiio?iethth/eo i?aai?a, o oiio /ene? ? AeE?NO.

Eiio?ieue a AeE?NO ia? iiaea?eio i?e?iaeo — a?i aenooia? ye ooieoe?y
aioo??i?aai?caoe?eiiai oi?aae?iiy i ye iniiaiee iai?yiie ae?yeueiino?
a?aeiinii ia i?aeii?yaeeiaaieo ia’?eo?a.

Aaoi? noaa?aeaeo?, ui canoinoaaiiy eiio?ieueiiai iaoiaeo caeaaeeoue a?ae
?yaeo /eiiee?a: a?ae i?aaiaiai noaio ? iniaeeainoae oi?i ae?yeueiino?
i?aai?a, cae?enithth/eo eiio?ieue, a?ae ia’?eoa ? iaoe eiio?ieth,
i?aenoaa aeieeiaiiy eiio?ieueieo i?aaia?aeiinei.

Aea, ia iiaeyae aaoi?a, aieiaiith caaea/ath AeE?NO ? aieea — ia caeiiieo
i?aenoaaao — ia ii?ooiee?a o?iainiai? aeenoeeie?ie o athaeaeaoieo
onoaiiaao ? i?aei?e?inoaao. A oea ia iiaea aooe cae?eniaii oeyoii
?aa?c?e ? ia?aa??ie. C ?o aeiiiiiaith iiaeia o?eueee aeyaeoe
i?aaiii?ooaiiy, a aeey aieeao ia i?aaiii?ooiee?a iaiao?aei? ?io? i?eeiie
? iaoiaee. Aaoi? aaaaea?, ui ieie iiaeooue aooe i?eeiie ? iaoiaee, ui
neeaaeathoue o nai?e noeoiiino? iaoiae aaei?i?no?aoeaii-i?aaiaiai
i?eiono.

Aaei?i?no?aoeaii-i?aaiaee i?eion ia? anaa?/ii ?aaoethaaoeny
aaei?i?no?aoeaii-i?ioeanoaeueieie ii?iaie. Aaoi? noaa?aeaeo?, ui
iniaeeai ne?ae a?aecia/eoe i?io?eaeoe/ia cia/aiiy a ai?iouea? c
i?aaiii?ooaiiyie o o?iainia?e noa?? ae?yeueiino? AeE?NO.

I?ae?icae?e 2.2 — “Ooieoe??, oi?ie ? iaoiaee ae?yeueiino? i?aai?a
Aea?aeaaii? eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?i?” — ? iaeiei c
iaeaaaeeea?oeo o aeaiiio aeine?aeaeaii?. Aaoi? caa?oa? oaaao ia oa, ui o
i?aaia?e e?oa?aoo?? i?e aiae?c? i?aaiaiai noaoono, oi?i ? iaoiae?a
ae?yeueiino? ye i?aai?a o?iainiaiai eiio?ieth, oae ? AeE?NO,
?icaeyaea?oueny o?eueee /enoi eiio?ieueia ae?yeuei?noue, ui
ae?aaea?oueny a ?aa?c?yo ? ia?aa??eao. Iaeiae, ia aeoieo aaoi?a, i?aaie
AeE?NO, a?aeiia?aeii aei caeiiiaeaanoaa Oe?a?ie, ? i?aaiaie aea?aeaaii?
aeeiiaa/i? aeaaee c on?ia i?eoaiaiieie oeei i?aaiai aeanoeainoyie,
iciaeaie, caeiiii??iinoyie. A?aoiaoth/e eiioeaiooaeuei? iai?yie
aaei?i?no?aoeaii? ?aoi?ie, yea ia?aaeaa/a? aeaoeaio?ae?caoe?th
oi?aae?inueei? ae?yeueiino?, aaoi? aaaaea?, ui Aieiaia
eiio?ieueii-?aa?c?eia oi?aae?iiy ia? aooe aea?eueiaia a?ae iia?aoeaieo
ooieoe?e, oiaoi i?iaaaeaiiy ?aa?c?e oa ia?aa??ie, ? ia iueiai, ye ia
aeeiiaa/ee i?aai aeui? eaiee, iiaeiii aooe iieeaaeaii ii?iaoeaia
?aaoethaaiiy oa iaoiaee/ia ea??aieoeoai ieae/eie i?aaiaie.

Aaoi? caoaaaeo?, ui AieiaE?O aeey caaacia/aiiy nai?? ae?yeueiino? aeaea?
cia/io e?euee?noue ii?iaoeaieo aeo?a, ye? ca/?iathoue i?aaa th?eaee/ieo
in?a i iathoue i?aeaaeocaaee oa?aeoa?, aea aeaye? c ieo ia
?a?no?othoueny a I?i?noa?noa? thnoeoe?? Oe?a?ie.

C iiyaith ?eieiaeo a?aeiinei aeieeee oiiae aeey caiyooy ainiiaea?nueeith
ae?yeuei?noth iaaieo a?oi athaeaeaoieo i?aai?a, ? na?aae ieo onoaiia
ina?oe, ioi?iie caei?ia’y, eoeueoo?e oa ?i. O oeeo onoaiiaao ci?ieany
ia’?eo o?iainiaiai eiio?ieth. Iieiaeaiiy Caeiio Oe?a?ie i?i AeE?NO ia
nueiaiaei? a oe?e /anoei? canoa??ee i ia a?aeiia?aeathoue aeiiii?/iei
oiiaai a Oe?a?i?. Oiio aaoi? i?iiiio? aianoe aeaye? ci?ie a Caeii
Oe?a?ie i?i AeE?NO, i iniaeeai a ?icae?e, ui aecia/a? ooieoe?? oe???
neoaeae.

Ne?ae ?icoe?eoe eiei ia’?eo?a, i?aeeiio?ieueieo AeE?NO, a oaeiae
aeeth/eoe o noa?o ?o eiio?ieueii? ae?yeueiino? iia?aoe??, iia’ycai? c
i?eaaoecaoe??th.

I?ae?icae?e 2.3 — “TH?enaeeeoe?eia ae?yeuei?noue i?aai?a Aea?aeaaii?
eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?i?” — i?enay/aiee iaeiiio c
iai?yi?a ae?yeueiino? AeE?NO i i?aai?a o?iainiaiai eiio?ieth acaaae?,
yeee o iaoeia?e e?oa?aoo?? cian?i ia ?icaeyaeaany, iacaaaeath/e ia oa,
ui th?enaeeeoe?eia ae?yeuei?noue iinooiiai ii/eia? iin?aeaoe a
ae?yeueiino? AeE?NO i?ia?aeia i?noea.

Aeena?oaioea iiae?ey? th?enaeeeoe?ei? iiaiiaaaeaiiy AeE?NO ia aea?
a?oie: 1) iiaiiaaaeaiiy ii i?aaia?e ioe?ioe? aeyaeaieo o i?ioean?
?aa?c?e i ia?aa??ie oaeo?a i?aaiii?ooaiue i i?eeiyooth ??oaiue ca
?acoeueoaoaie oe??? ioe?iee; 2) iiaiiaaaeaiiy ii canoinoaaiith naieoe?e
naiino?eii ia i?aenoaa? c?iaeaii? i?aaiai? ioe?iee. Ia?oo a?oio
iiaiiaaaeaiue aaoi? iaceaa? ia?oi/a?aiaith th?enaeeeoe?eiith
ae?yeuei?noth AeE?NO, ae?oao — iiaiith th?enaeeeoe?eiith ae?yeuei?noth.

Iica oeeie a?oiaie ia?aaoaathoue ae?? i?aai?a AeE?NO a oaeeo neooaoe?yo,
ye? aeiaaathoue a?ae ieo canoinoaaiiy nai?o iiaiiaaaeaiue, aea aeieea?
iaiao?aei?noue aaeaoeny aei th?enaeeeoe?eieo iiaiiaaaeaiue ?ioeo i?aai?a
aea?aeaae. Aaoi? aeioiaeeoue aeniiaeo, ui ieoaiiy aca?iiae?? iio?aao?
iiaeaeueoi? ?ic?iaee, oai?aoe/iiai iaa?oiooaaiiy i i?aeoe/ieo
?aeiiaiaeaoe?e.

Ia aeoieo aaoi?a, ?aa?ci??a AeE?NO, eiee aiie cae?eniththoue ?aa?c?? i
ia?aa??ee ca caaaeaiiyie i?aaiioi?iiieo i?aai?a, ne?ae i?e??aiyoe aei
noaoono noaeiaeo aenia?o?a.

I?iaaaeaia aaoi?ii iieooaaiiy ni?a?ia?oiee?a E?O ?yaeo iaeanoae Oe?a?ie
cana?ae/eei, ui ia caieoaiiy uiaei ianoaaei, ye? ia ?o aeoieo, neoaeaoue
i?aenoaaith aeey iai?aaeaiiy iaoa??ae?a ia?aa??ee aei i?aaiioi?iiieo
i?aai?a, i?aeoe/ii an? (95%) a?aeiia?ee, ui oea iiaea aooe aoaeue-yeee
aeyaeaiee oaeo. Oea na?ae/eoue i?i oa, ui iinaaeia? iniae E?O ia
caaaeaee ia’?eoeaii ioe?iththoue aeai? ?aa?c?e (ia?aa??ie). Oiio, ia
aeoieo aaoi?a, iinaaeia? iniae AeE?NO iathoue cae?enithaaoe ioe?ieo
?acoeueoao?a ?aa?c?e c oi/ee ci?o aeiia no.803 i 804 EE Oe?a?ie, ye?
/?oei aecia/athoue i?aaeiao aeieacoaaiiy. O oeueiio ca’yceo aaoi?
i?iiiio? aianoe ci?ie aei no.1 Caeiio Oe?a?ie i?i AeE?NO oa ia?aaeyiooe
?ino?oeoe?th “I?i ii?yaeie i?iaaaeaiiy ?aa?c?e i ia?aa??ie Aea?aeaaiith
eiio?ieueii-?aa?c?eiith neoaeaith Oe?a?ie”.

Aaoi? oaeiae ?icaeyaea? i?ioeanoaeuei? ii?ie, ye? aecia/athoue ii?yaeie
canoinoaaiiy oaei? i??e, ye noyaiaiiy. Oe? ii?ie, cie?aia, ? a
“?ino?oeoe?? i?i ii?yaeie aeeo/aiiy i noyaiaiiy eioo?a, canoinoaaiiy
o?iainiaeo naieoe?e ca ?acoeueoaoaie ?aa?c?e oa ia?aa??ie”, yea
eiie?aoeco? ia?aaeaa/aia Caeiiii i?i AeE?NO i?aai ?? i?aai?a aeeo/aoe a
i?eaooie a?aeiia?aeiiai athaeaeaoo aeyaeai? ?aa?c?yie i?eoiaai? i
caieaeai? ieaoaae?, noyaoaaoe ia ei?enoue athaeaeaoo eiooe, iaea?aeai?
ca iacaeiiieie oaiaeaie, aac anoaiiaeaieo caeiiii i?aenoaa oa c
ii?ooaiiyi /eiiiai caeiiiaeaanoaa, canoiniaoaaoe aei i?aei?e?inoa,
onoaiia i i?aai?caoe?e o?iainia? naieoe??, ia?aaeaa/ai? i.7 no.11 Caeiio
“I?i aea?aeaaio iiaeaoeiao neoaeao a Oe?a?i?”. Ca?aeii c Caeiiii i?i
AeE?NO (i.7 no.10) oey neoaeaa aieiae?? i iiaiiaaaeaiiyie ii aeeo/aiith
aei athaeaeaoo aeyaeaieo ?aa?c?yie aai ia?aa??eaie i?eoiaaieo /e
caieaeaieo aaethoieo i ?ioeo ieaoaae?a.

Aaoi? caoaaaeo?, ui a Caeii? aeei?enoai? iiiyooy “aeeo/aiiy aei
athaeaeaoo” i “noyaiaiiy aei athaeaeaoo”, ye?, ia ?? aeoieo, iathoue
iaeiaeiao i?aaiao i?e?iaeo.

Aeena?oaioea caa?oa? oaaao ? ia oa, ui o no.10 Caeiio i?i AeE?NO
noi?ioeueiaaii i?aai oe??? neoaeae “noaaeoe ia?aae a?aeiia?aeieie
i?aaiaie ieoaiiy i?i i?eieiaiiy athaeaeaoiiai o?iainoaaiiy i
e?aaeeooaaiiy, yeui io?eiai? i?aei?e?inoaaie, onoaiiaaie oa
i?aai?caoe?yie eiooe i iiceee aeei?enoiaothoueny c ii?ooaiiyi /eiiiai
caeiiiaeaanoaa”, a a i.7 no.6 Iieiaeaiiy i?i AeE?NO aiai?eoueny, ui c
oeueiai i?eaiaeo ?? i?aaie iiaeooue “ii?oooaaoe ieoaiiy”. Oiaoi aaoi?
aeaco? ia iaa?aeiia?aei?noue oi?ioethaaiue Iieiaeaiiy i?i AeE?NO oa
Caeiio i?i AeE?NO ? i?iiiio? ci?ie aei oeeo aeo?a.

Aeena?oaioea cacia/a?, ui ii?yae c th?enaeeeoe?eieie iiaiiaaaeaiiyie
i?aai?a AeE?NO, ye? aiie ?aae?cothoue o iiaiiio ianyc? a?aeiia?aeii aei
no.10 Caeiio i?i AeE?NO, o oiio /ene? canoiniaoth/e o?iainia? naieoe??,
ia?aaeaa/ai? i.7 no.11 Caeiio “I?i aea?aeaaio iiaeaoeiao neoaeao a
Oe?a?i?”, ia ieo iieeaaeathoueny i aaeiiiino?aoeaii-th?enaeeeoeieii
iiaiiaaaeaiiy, i?aenoaaith yeeo ? no.1642 “Ii?ooaiiy caeiiiaeaanoaa c
o?iainiaeo ieoaiue” Eiaeaeno Oe?a?ie i?i aaei?i?no?aoeai?
i?aaiii?ooaiiy, yea ia?aaeaa/a? a?aeiia?aeaeuei?noue ca a?n?i
naiino?eieo i?aaiii?ooaiue o aaeoc? o?iain?a (aaei?i?no?aoeaia naieoe?y
ca oe? i?aaiii?ooaiiy — oo?ao). I?ioa i? a aaei?i?no?aoeaii-i?aaia?e,
ai? a oiiainiai-i?aaiaie e?oa?aoo?? aein? ia aoei c?iaeaii th?eaee/iiai
aiae?co i?aaiii?ooaiue, ia?aaeaa/aieo a no.1642. Oiio ia i?aeoeoe?
cono??/athoueny /eneaii? iiieeee a eaae?o?eaoe?? a/eie?a, ia?aaeaa/aieo
aeeniiceoe??th oe??? noaoo?. C iaeyaeo ia oea aaoi?ii cae?eniaii
aeaoaeueiee aiae?c oeueiai neeaaeo i?inooieo.

AENIIAEE

I?enei?aiiy ?eieiaeo ia?aoai?aiue i ca’ycaia c oeei iaiao?aei?noue
aaaaeaiiy ?aaeeio aei?noieiai iaiaaeaiiy athaeaeaoieo aeaeaoe?a c iaoith
a?aeaa?iaiiy o?iainiai? e?ece coiiaeththoue iaiao?aei?noue iineeaiiy
?ie? ? i?aeaeuaiiy ??aiy ae?yeueiino? AeE?NO. Oaeei /eiii, neeaeeny
ia’?eoeai? ia?aaeoiiae i?eeiyooy iiaiai caeiio i?i AeE?NO, yeee ae
a?aeiia?aeaa aeiiaai nueiaiaeaiiy.

Aaoi? i?iiiio? a?aeianoe oeth neoaeao aei eaoaai??? i?aaiioi?iiieo
i?aai?a c iaaeaiiyi ?e iiaiiaaaeaiue i?aai?a ae?ciaiiy, ui aeiaaa?
aianaiiy ci?i aei EIE Oe?a?ie. Aeeeaaeathoueny i?iiiceoe?? i?i aianaiiy
ci?i aei Caeiio Oe?a?ie “I?i noaeiao aenia?oeco” a ca’yceo c
ae?yeuei?noth AeE?NO. C?iaeaii aeniiaie uiaei ?noioieo a?aei?iiinoae o
caeiiiaeaa/eo oa ?ioeo ii?iaoeaieo aeoao, ui ?aaoeththoue ae?yeuei?noue
AeE?NO. Aeeeaaeaii iiceoe?th aaoi?a c i?eaiaeo th?enaeeeoe?eii?
ae?yeueiino? AeE?NO.

A aeena?oaoe?? iinoaaeai? ? ae??oai? aeaye? oai?aoe/i? ieoaiiy, aac
?ica’ycaiiy yeeo iaiiaeeeaa ?aae?caoe?y i?aeoe/ieo caaaeaiue. O ?iaio?
noaaeoueny ieoaiiy i?i iaiao?aei?noue noai?aiiy ? i?eeiyooy Caeiio
Oe?a?ie “I?i aea?aeaaiee eiio?ieue”.

NIENIE IIOAE?EIAAIEO I?AOeUe CA OAIITH AeENA?OAOe??:

1. Oaoa?iieiaa (Aei?iaeo) I.I. *e iio??aia nueiaiaei? aea?aeaa?
eiio?ieueii-?aa?c?eia ae?yeuei?noue // Aeiiii?/i? ?aoi?ie a Oe?a?i? oa
i?iaeaie nioe?aeueiiai caoenoo ethaeeie : A?niee Euea?anueeiai ?inoeoooo
aioo??oi?o ni?aa. ? 5. — Euea?a, 1997. — N.222-229.

2. Aei?iaeo I.I. Aeaye? oai?aoe/i? i i?aeoe/i? i?iaeaie th?enaeeeoe?eii?
ae?yeueiino? i?aai?a aea?aeaaii? eiio?ieueii-?aa?c?eii? neoaeae a
Oe?a?i? // I?iaeaie i?aaiciaanoaa oa i?aaiioi?iiii? ae?yeueiino? :
Ca??iee iaoeiaeo noaoae Aeiiaoeueeiai ?inoeoooo aioo??oi?o ni?aa i?e
Aeiiaoeueeiio aea?aeaaiiio oi?aa?neoao?. ? 2. — Aeiiaoeuee, 1998. —
N.73-89.

3. Aei?iaeo I.I. Oi?ie ae?yeueiino? Aea?aeaaii? eiio?ieueii-?aa?c?eii?
neoaeae a Oe?a?i? // A?niee Euea?anueeiai ?inoeoooo aioo??oi?o ni?aa. ?
7. — Euea?a, 1998. — N.166-181.

4. Aei?iaeo I.I. Aeaye? i?iaeaie aaeineiiaeaiiy ae?yeueiino? aea?aeaaii?
eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?i? // A?niee Oi?aa?neoaoo
aioo??oi?o ni?aa. ? 3. — Oa?e?a, 1998. — N.89-97.

5. Aei?iaeo I.I. Aea?aeaaia eiio?ieueii-?aa?c?eia neoaeaa a Oe?a?i? ye
noa’?eo aaei?i?no?aoeaii? th?enaeeeoe?? // Aaei?i?no?aoeaia i?aai:
no/aniee noai oa iai?yiee ?aoi?ioaaiiy: Ia?oa iaoe?iiaeueia
iaoeiai-oai?aoe/ia eiioa?aioe?y. — ss?ai/a, 1998. — N.40-42.

6. Aei?iaeo I.I. Oi?ie oa iaoiaee ae?yeueiino? aea?aeaaii?
eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?i? // A?niee Iaeanueeiai ?inoeoooo
aioo??oi?o ni?aa. ? 2. — Iaeana, 1998. — N.33-37.

7. O?iainiaa i?aai: Eo?n eaeoe?e / Aei?iaeo I.I., AEoe E.A.,
Cthiuee?i A.A., I?aaeai?nueeee A.A. oa ?i. — Ee?a: I?aaia? aeaea?aea,
1998. — N.21-62.

Aiioaoe?y

Aei?iaeo I.I. I?aaiicaoeieii-i?aaiai iniiae ae?yeueiino? aea?aeaaii?
eiio?ieueii-?aa?c?eii? neoaeae a Oe?a?i?. — ?oeiien.

Aeena?oaoe?y ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa th?eaee/ieo iaoe
c? niaoe?aeueiino? 12.00.07 — oai??y oi?aae?iiy; aaei?i?no?aoeaia i?aai
oa i?ioean; o?iainiaa i?aai; aaie?anueea i?aai. — Iaoe?iiaeueia
aeaaeai?y aioo??oi?o ni?aa Oe?a?ie, Ee?a. 1998.

A aeena?oaoe?? ?icaeyaeathoueny i?noea oa ?ieue Aea?aeaaii?
eiio?ieueii-?aa?c?eii? neoaeae o nenoai? eiio?ieueieo i?aai?a Oe?a?ie;
aiae?cothoueny oi?ie oa iaoiaee ?? ae?yeueiino?, i?iiiiothoueny oeyoe ?o
iioei?caoe??. Iniaeeaa oaaaa i?eae?ey?oueny th?enaeeeoe?eiei
iiaiiaaaeaiiyi oe??? neoaeae, a oaeiae i?eeiiai ?? i?io?eaeoe/ii?
ae?yeueiino?. Aeaii ?aeiiaiaeaoe?? uiaei oaeineiiaeaiiy i?aaiaiai
noaoono AeE?NO oa ?aoi?ioaaiiy aaei?i?no?aoeaiiai caeiiiaeaanoaa.

Eeth/ia? neiaa: o?iainiaee eiio?ieue, aea?aeaaia eiio?ieueii-?aa?c?eia
neoaeaa, ?aa?c?y, a?aeiia?aeaeuei?noue, i?io?eaeoeea o?iainiaeo
i?aaiii?ooaiue.

Summary

Dorogikh O.M. Legal and organizational fundamentals of the State Control
and Audit Service activity in Ukraine. — Manuscript.

Thesis for a Candidate of Law’s degree by specialized 12.00.07 — The
Theory of management; Administrative Law and procedure; Financial Law,
Banking Law. — National Inner Affairs Academy of Ukraine, Kyiv, 1998.

The dissertation analyses the place and the role of the State Control
and Audit Service in the system of tire control bodies of Ukraine and
the forms and methods of its activity. The courses of its perfecting are
proposed.

Special attention was given to jurisdictional power of this service and
to the methods of its preventing activity.

There are recommendations to the perfecting of the juristic status of
the State Control and Audit Service and to the reforming of the
Administrative Law.

The key words: financial control, State Control and Audit Service,
audit, responsibility, financial violation, preventing of financial
violations.

Aiiioaoeey

Aei?iaeo I.I. I?aaiecaoeeiiii-i?aaiaua iniiau aeayoaeueiinoe
Ainoaea?noaaiiie eiio?ieueii-?aaeceiiiie neoaeau a Oe?aeia. — ?oeiienue.

Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa th?eaee/aneeo iaoe
ii niaoeeaeueiinoe 12.00.07 — oai?ey oi?aaeaiey; aaeieieno?aoeaiia i?aai
e i?ioeann; oeiainiaia i?aai; aaieianeia i?aai. — Iaoeeiiaeueiay
aeaaeaiey aioo?aiieo aeae Oe?aeiu. Eeaa, 1998.

A aeenna?oaoeee iainiiauaaaony iiaue iiaeoiae e iiiyoeth oeiainiaiai
eiio?iey n o/aoii aic?anoaiey aai i?ioeeaeoe/aneiai e th?enaeeeoeeiiiiai
cia/aiey. Ia?auaaony aieiaiea ia oi, /oi i?ioeeaeoeea ia?ooaiee
oeiainiaie aeenoeeieeiu yaeyaony aaaeiaeoae caaea/ae oeiainiaiai
eiio?iey. A?aoiaioe?oaony iaiaoiaeeiinoue ?ai?aaiecaoeee nenoaiu
oeiainiaiai eiio?iey. Iooai n?aaieoaeueiiai aiaeeca i?aaiaiai noaoona
caaiueaa yoie nenoaiu auaeaeyaony iniaia ianoi a iae ainoaea?noaaiiie
eiio?ieueii-?aaeceiiiie neoaeau a Oe?aeia (AE?N Oe?aeiu),
?anniao?eaathony niiniau, n?aaenoaa e iaoiaeu aa eiio?ieueiie
aeayoaeueiinoe, iainiiauaaaony auaiae i i?iaaeueiinoe a aa ii?iaoeaiii
?aaoee?iaaiee e oi?ioee?othony i?aaeeiaeaiey e ?aeiiaiaeaoeee ii
niaa?oainoaiaieth i?aaiaiai noaoona AE?N Oe?aeiu. Iniaia aieiaiea a
aeenna?oaoeee oaeaeyaony i?eaiai e n?aaenoaai eco/aiey ianoiyoaeuenoa
ia?ooaiey oeiainiaie aeenoeeieeiu, nio?aiiinoe eiouanoaa, aeinoiaa?iinoe
aooaaeoa?neiai o/aoa e eiuo ia?ooaiee iiaeaaaeiinoaaiiuo AE?N Oe?aeiu.
Aiaeece?oaony niaoeeoeea th?eaee/aneeo iieiiii/ee yoie neoaeau a
i?ioeanna aa acaeiiaeaenoaey n i?aaiio?aieoaeueiuie i?aaiaie.
I?aeaaaaony e iainiiauaaaony i?aaeeiaeaiea i i?e aeaiee AE?N Oe?aeiu
noaoona i?aaiio?aieoaeueiuo i?aaiia e eciaiaiey a nayce n yoei noaoona
nio?oaeieeia yoie neoaeau. Iiae?iaii aiaeece?othony ninoaau i?inooieia,
i?aaeoniio?aiiuo a no.1642 Eiaeaena Oe?aeiu ia aaeieieno?aoeaiuo
i?aaiia?ooaieyo e i?aaeeaaathony ?aeiiaiaeaoeee ii aianaieth eciaiaiee a
aeeniiceoeeth yoie noaouee. Iainiiauaaaony i?aaeeiaeaiea i aianaiee
eciaiaiee a caeiiiaeaoaeueiua aeou: “I noaeaaiie yenia?oeca”, “I
ainoaea?noaaiiie iaeiaiaie neoaeaa”, “I ainoaea?noaaiiie
eiio?ieueii-?aaeceiiiie neoaeaa”, ia o/aoa ianoa AE?N Oe?aeiu a nenoaia
i?aaiia eniieieoaeueiie aeanoe i?e iiaeaioiaea eiioeaioeee
aaeieieno?aoeaiie ?aoi?iu e ?aoi?ie?iaaiee aaeieieno?aoeaiiai
caeiiiaeaoaeuenoaa.

Eeth/aaua neiaa: oeiainiaue ioaeae, ainoaea?noaaiiay
eiio?ieueii-?aaeceiiiay neoaeaa, ?aaecey, ioaaonoaaiiinoue, i?ioeeaeoeea
oeiainiauo i?aaiia?ooaiee.

A aeenna?oaoeee ?anniao?eaathony ianoi e ?ieue Ainoaea?noaaiiie
eiio?ieueii-?aaeceiiiie neoaeau a nenoaia eiio?ieueiuo i?aaiia Oe?aeiu;
aiaeece?othony oi?iu e iaoiaeu aa aeayoaeueiinoe, i?aaeeaaathony iooe eo
iioeiecaoeee. Iniaia aieiaiea oaeaeyaony th?enaeeeoeeiiiui iieiiii/eyi
yoie neoaeau, a oaeaea i?eaiai a? i?ioeeaeoe/aneie aeayoaeueiinoe. Aeai
?aeiiaiaeaoeee ii niaa?oainoaiaaieth i?aaiaiai noaoona AE?NO e
?aoi?ie?iaaieth aaeieieno?aoeaiiai caeiiiaeaoaeuenoaa.

Eeth/aaua neiaa: oeiainiaue ioaeae, ainoaea?noaaiiay
eiio?ieueii-?aaeceiiiay neoaeaa, ?aaecey, ioaaonoaaiiinoue, i?ioeeaeoeea
oeiainiauo i?aaiia?ooaiee.

Добавить комментарий

Ваш e-mail не будет опубликован. Обязательные поля помечены *