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Первичное наблюдение – основа информационной системы бухгалтерского учета

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?AOA?AO

? ??o «A?????? ?? e ???

? ??: «I???? ??th??a – ??? ??????? ???u ??????? ??a»

1. Ae???? ?e ???? ????e ?????

I???? ??th??a — i??a, ????a ??i a ???a ??oe?????y ?cy????? ??a. Io ??,
?e ?i ??o ????i, ??nyo ???a e ??????ue ???e ?????, ???th ? ?????eyi
???i?o ?????y. Iiy?? ?ae???th e ????? ???/?? ??th??y ??y?ny ???a ????.

Ii ?????i ????? ??th??y ???ey?ny ????.

N?? ??????o ????a ??????? ??a ???? ?????? y?y?ny ?i ????????. O??i ?o
???a ni??? e ??????? ??i??a ?????o ?cy????o ????.

Ae???o y?y?ny ????? e ??????? ???o ???e. A? ?cy????a ???? ???yth?y
?????e. I? ??? ????? ???? ???i?? (IOAe). Ia ? ????e ???y ??????e ??. A?
????a ?o ??????e ???, a ??????i e ???? ?????e.

I???? ???e ???? ??? ???ey?ny a ??? ????ey y??????i ???y. A?e ? ?i?i y??
????y ????a ? ????ey?ny ????i, ? ??a ???a ??? ?? ????i ??o ? ??a ????y
??? ???y.

I???? ???a ????u y?yth?y ???e ?y ?????y ???o ???o ????ia.

Ae?????y — ????? y??????i ???y (?cy????e ????) ?????. A ???i ????e
??????y ?????ey ????ey? ??e ????? ?o????? ????u, ???a ???? e ?o????oth
?????.

Ae???o (?o. documentum— ?????? ???, ??????i, ???????) — ????? n?????? n
?????i ?????o ?????, ??ath?o ?o ??????th th????oth ??. E??i ???? — ???
??????? ???u ???ey?y. A? ???? ? ??? ? ????ue a ?y? n ???e ???????
???-??????? ??o a ????a ??y, ? ?a ??a ????. N????ay ???a??iay ???a — y?
???e ????i-????i? ????, o ???a ???? ????y ????e ???e ????, ???th?e
???-???? y????n?? ????. Ii ????i ????? ???i, ??c ?a ??? ???y ??????? ???
o 75% ?i??e ???y ???????ey ????ny ?????e ?e ???. O??y ?c ??? o 80% ????
???? e ? ?????o. Iiy?? ?? ????? ??a a ?i??a ?????? ????ey ?cy????e
?y????ueth, ??????y ?????-???e??? ???e. N ? ???th ????ny ??? ??iy ?????
???yth?o, ??e???a ????? ?????a ?????e.

N????y ????i ?? ???? ?????a ?e?a ?cye???? ??e. I? y?yth?y ??i ? ???o
???e?a, ?????? a ???? ???a ?cye???? ?y????e, ?i ???y? ?ya?ue ????ey ?
???-??a.

N ???th ????? ????ey?ny ??iy?? ??th??a ? ????i ?????uo, ???? e ??i??o
????. I????y ????, ??, ????? ????e?, ?????? ??i ??i ????? e ????????
????. Y? ?????? ??? y???e, ????o ? ???i ????a, ?????? ????, ????ue?th
???????ue ? ?????a ? ???ey. O?? ??i ????ey?ny ???? ? ?????ueth ????a,
???ey? ?????i ??????o ?oe, ?y?yth?y ??u ????????? ?e ?y?o ???????e.

I?????i ????i ????a ??o ?n??? ???e ??e ?e ????e ae?e: a ?????e ? ??, ?
???? ?e ???? ???? ??????a ???y ????ey.

E? ???i, ??????e ???? ??i????ony ? ??? ??????e ??u, ?????? ?????? ????,
a ??? ????ey ??a ?cye??i?e ??e.

A?e ???? ?????i ? ???? ????, ? ?????y ?y?? ????? ?i ??th ? ???? ???? ?y
?o?o ????? ?cy????o ????, ?eth?y ?????th?a ???.

A ????o ??ayo, ?? ??i ?y ?????i ?????y, ??????e ???? ???ey?ny a ????ue?e
o??.

O??? ??e ????ey? ??e ??????e ?? ??? a ?? ??e, ?? (e???, ???), ?? ??ny?y
???ey i ?cy????o ???eyo n ??i? ???o??? a ?o ?????e. ????o (?o.
requisition — ???, ????a) — ??ay, ????y, ??? ?????y ??ue ????a. Y? ? ??
??e ??????? y???, ???e ???iy???th ??????oth ????. Ia???, ???a ????ey,
?ae ????a e o. i.

????? ????eyth?y ? ????? e ???a???a.

I????a ????u ????tho ???u o?? (?????? ???? ???a e ?.).

N??????a ????u ????tho ??????? ???a ??a (??, ????? e ?.).

Aeey ???? ??ey ????a ????u ???athony a ?i ????i, a ??i ??a. I??? ?e
??aey?y ???e e?ey?.

?????, ???i ??? ??iy?? ???e (?????? ?????e, ???ue e o. i.), ???th?y
?????? ????.

E? ?? ??????y ?????e ?cy????e ????, ????e ???e ???? ??? ?? ????i e ??yo
e ??o ? ??a, ?????ny a ??i?o ???????o ?? ????e ???e ???i??e ???????
???ey, ?????i? A?????i ?????e O????.

I???ue ??o ?? ????o ???o ????? ???????y ??????i e ?ae??? ???? ???????
??a. I????, ? ??o ???? ???a ?????a ??oth?y ????y ???y ?????ey, ?eth?th?y
14 ??????:

?o i ???-???? ???a ???? ???a (??a ??? e ?????) (o. ? IN-1);

?o i ???-???? ??ey (????ey) (o. ? IN-1 a);

?o i ???-???? ??i ???? i???o ???a (??a ??? e ?????) (?. ? IN-1 a);

????y ? ????? ?????a ??e?a ???? ???a (o. ? IN-2);

?o i ???-???? ????????o, ?a???????? e ????????o ??e?a (o. ? IN-3);

?o i ???? ???a ???? ??n? (??a ???????? ???a) (o. ? IN-4);

?o i ???? ???????? ???a (o. Ei IN-4 a);

?o i ???? ??i ???? ???uo ???a (??a ???????? ???a) (o. ? IN-4 a);

?????y ???? ??a ???a ???? ???a (o. ? IN-6);

?????y ???? ?o???i ??a ???? ???? ???a (o. ? IN-6 a);

?????y ??a ??a ???? ???? ???a (o. ? IN-6 a);

?o i ??? (?????e) ?????ey (o. ?IN-14);

?o i ???-???? ?????ey a i??ae (o.E°IN-15);

?o i ?y???o ???? ????a?y (o. ?IN-16).

Ai ?? ??? ??ayo, ?e ????u, ??a ???o ? ?????? a y?o ????, ?e ????atho
?a??th th????e ??????th ?? ???a n ??e?????e ?????e ?e ???e ??oth?o
?y????o ?????:

?????? ????a (??????, ???? ??ae??i ??a ????? e o. i.);

?? ?????y (??, ?nyoe, ?ae);

4- ?????? ?????e, ? ??e ?o?? ????i ????;

????? ?cy????e ???? e ??a?? ?y ? ????ey (????, ???e ?? o. O-54 ??aiy?ny
?y ??? ?? ??a ????? e ????e ? ????? ??u ? ????e ????o ???i?a ? ??o ????e
e ?????o ??o, ??????i ???e, a ??a ????? ? ??? ?? ??o);

???a ????y (a ?????i, ??????? e ?????i ????e);

?????? ????? ?oe, ??????o ? ????? ?cy????e ???? e ?????? ? ????ey;

??? ???e ????o ?oe.

Y? ????ey ????? a i. 2 ?. 9 C??a «I ?o????? ???.

I???? ????? ????a a ??????? ?e???e, a ??? n ?????? ???e ?????o ?oe,
?eth?y ??? ???ey ????? n ?????i ???a ??????? ???e ???? th????oth
???????ue ?i???o ??? ?cy????e ??e, ???????o a ?????oth?i ????a.

A?e ???ey?a ???? ??? ????ey ???????? ? ????eth ???i? ?????, ?i ?????i
??o ?? ????? e ???????? ???????e. Naia ????ey, ????ayny a ??o ?????,
????ny ??????e.

A ???yo ??? ????e ??? ??o ??ue ?n? ??u ????a ??e??a. A ?y? ???a e ?e
????????? ????? ????o ????? ?-ca ??????? ???i? ???? ??o??? ?????ue ???ue
a ? ??o ??? a ??? ??? ??? ?????oth?o ?????. Iiy?? ???o ???ea?ue
?????oth?a ????u. A ????o ? ?o ?e ?????? ?y????o ????? ?y ??? ??e? ???i?
??????o ? y?i e ? ????o i?a??y ??? ????a a ?? ???. O? ??i ??th??ny ?y???
??? e ?????e ?e ????? ?????.

I????i ? ??, ??i ???? ?ae???? ???? — ???th ?e ???? ????, a ?eyo ?i??y ?
??????th e ?????th ?????e ye?????o ???e a ????a ??? ?? ???u ? ??? ???
???e ???n?? ?oe, ?e ?? ??o? C?? «I ??????i ???, ? e ? ?????e. I???? ???a
??i ???a? a i. 13 I???ey ? ???th ??????? o?? e ??????e ????? a ?????e
O???? (?a. I???i IO ?O ? 29.07.98 a. ? 34i). O?y y? ????u ???i ??iy,
??th??a ????? ???y y?y?ny ?y????i. Ae?i a ?i, ?i ?? ????ny e ????eth i.
3 ?. 9 OC ?O «I ?o????? ???, ? a i? ?y? ?????y ? ?, ?i «???? ?oe, ?ath?o
??i ???e ????o ???o ?????, ????? ?????? i????? ? ?????eth n ???i ??????.
N??????, a ????a ??y? n ??? ???ueth ??, ?????i ???io, ??? ?? ???a ?
?????a.

I??? ?oe, ?????? ? ???o ca ?????a ??????? ????o ????ia, ??o ?? ???? ???i
?e ??? ???? ????oe?, ?th?i ??i ????? ???????? ???ue ?????oth?? ??.

I????y ?????? ?? ? ???ue a ????i ???i ????a ?????th?y ???? ?????ey
y??????i ???? ? ?????eth n ???i ?????i e ? ae??u ?????y n ???? ?oe,
????? ? ? ??i ??????y ??????? ??????y ?i????th?o ?cy????o ????.

E??y ? ????e ????o ????? ?????a ?? ????u ??o ?oue ????u. I????, a ??????
n I????i i ?????o ???? a ?????e O???? ????a ????u ?e?u ???o???? ????eyi
??????o ????? e ?????:

?????? ????? ????a e ?ae ??u ? IEOAeIE 011-93;

??? ????? ????a, ??i, ?nyoe, ?ae ?i ???e. *?? ?a???ny ???e, ?nyoe —
??e?th, a? — ???e. Ia ????o ?????, ??eiy?? ????? ??????? ???e, ???a?ny
?????a ?ny? ???e;

?ae ???a;

?????? ?????a, ??? ?i ??a, ????????e ??? ?????a??? (EII);

?????? e ???????a ??a ?????a, ?i ????? ????????e ?ae (AEE), ???
????????? ??a ?e ??/?a;

?????? ????ey ???a, ??? ?i ??a, ????????e i?? ????????a (EII);

?????? e ???????a ??a ????ey, ?i ????? ????????e ?ae (AEE), ???
?????????i ??a ?e ????;

????? ???a. I??, ????? ???, ??ey?ny a ????i ????a i???? ???e (a ????i
??? ae??i ?? ???? ? ?, ?i ?e? ? ?????ny;

??o ???a, ?????oth ???e e ???ueth;

?????ue ???a;

?ae ???? a ?????? n «I??i? ???? ?i???? (???) ????ia, ????? ? ?a?i a
???»;

???e (???ue) ??????? ?oe (??) e ??? ??? (a ??????o ??ayo);

? ??? y???y? ????? ????a (??a ??) — ???e ?????ey e ???? ????? ???ey?y,
????? ? ???a ?????ey ?n/??? ????a, ? ??? y???y? ????y ?i??ey?ny ??a ???
???? ???.

Ec ?????i ???o ??ae, ?i ?????y a ?????e ? ????a ????, ????? ?????o ???a,
a ??a ?????? ???? ? ??????i? ??o e ????? ????e ???e ????? ??? ?eth?? a
???? ??????? ????u.

E?eth??? ? ???i ???a y?y?ny ?, ?i ?a??ay ?? ??a ? ?????iy?ny ? ????
????u.

A? ????u, ??ny??y e ?y????i ? ??/ith, ?????? A?????i ???e, ? ????
??th??th ?e ????th.

A ?i ???, ??a ? ???-?? ??o ?cy????e ?y????e ? ??o???? ???????a ??? ????e
???e ??????, ? ?????y ?aao ?a? ?? ?????ue ??e ????. Y? ????a ??? ??
????a a ?????oth?i ???????-???y????i ????a, ????, a ???a ? ???e ????.

A ?????e ? ??a ?????ey o? ?e ?? ????? a ?????, ??a i???? ??o ??:

????e;

????;

????e;

???????e.

C???ay ??a ????? ???? ????????y. Ae???o ?e ????? ? ??? ??a ???o?i ?
????a ??. E??e ???? ?????y a ??e ??, ???y y?y?ny i??y?? ?y ???i ??
?????, ?i ????o ??? n ?? ??????i?? ?????y.

A???y ??a ???????o ????? ??a?y ????? a ??e ???a ????a, a ????? ? — ??
?ae ???, o. a. ??? ??.

Ae???o a ????e ??a ?? ?????a ????e ??u. A ?i (????, ????-????y ????ue)
???e? ?????u ? ????e e ????a? n ????? ?y ??? ??? ????? ??e, ???th?o
???iy???th ???o (???o).

Ae???o, ?a?????e a ???????e ??a, ???? a ?? ???? ????ey ??a ??????o ?? —
????e e ????, ???? e ????e.

Aeey- ??th??y ????? ??????y ???i?a ?yae ????? ???? ???th ???i «I?o??» ?e
«Ii??i? n ????i ?? (??a, ?ny?, ??). Y? ????y a ??oth ???ue e ??ae?i
?????, ?????i e ????i e ????i ??i?i ???i.

Ae??a ?????? ????a ????u ae??u ??ue ???o, ??th?th?th ?????ue ? ????ai
??????y: ?e ??? ????a — ?? ??? a ???e ?a??, a a ???yo ?????????i ?a? —
???a ??? (???? ??) ????a, ??????? ? ????o ?????oth?? ????a.

I??? a ?eyo ??th??y ????e ??? a ???i ??a ? ??i?? ???ny ???ue ?e ??? «E
??ne ? … ????? … ???, ?? … 2006 a.». A ??y?a, ??????i ????????i,
?????y ?yae ????? ???? e ???i ???e ?????. Ii???a ??? ?? ??????u e ????y
?????i (???a ??? e o. i.).

N???? ??? a ????o ????? ???? ?y????? ????.

O???a a ????a ?????o ????? ??y? ???? ?????? ????a.

TH????oth ?? ???? ?????o ?e ???e a ?i ? ??? ??a???th?o ?????, ? e ?????o
??????? ????, ??eth?e, ???e e ???a a ?????e ? ????ey ????a. E????a y?o
???e ?????ey? ?i ?????.

Aeey ?????, ?????i ??i?o, ? ??? y?? ???a ???o a ?????? ? ???i ???y a ?i
?y????o ?????, ???i a ??????e ????? ?????i a ?i ??a ?cy????e ??e e a ???
??iy ?ey?y ? ???? ????? ?y????e ?????e. I??aey?y ?????a ???o? ? ??????th
?????? ??????? ????? e ????a. I?? y?? ?????ny ???? (?????) ?????.

I???yy ????a ?e ????a ???i?a ?a?????? ?????? ?????a?? ??? ??aey ? ????ey
y??????i ???y.

N?????e n ??? y?o ?????, ???? ?e?i ?? ???????i a ?????oth?i ???a n
???ueth ??, ?????? a ??????i ??y?a. I????, ????oth ?????? ???o ?????e???
a AE??? ??a ???? ???????, ?????a ???ueth ??, ? ?y ???? ?a ????.

A ????? «????? ?? ???i ????a ????a?ny ????i a ?????e n ???oth?e ?a?e a
??a ?????e.

C??e a ????o ???o ????? ?????y ?????ue ????e, ????ei ?????, ??? ????o
??e, ?e ??? ???o ??i, ???a ?????e. A???i ? ????? e ???e ????? ?e ???e,
?i ?e ?????tho ?????ue y?o ???e a ???a ???e, ??????? ?y ? ??a?y a ???.

A ???eth???e ???e ??? a ?e???o e ?e?o ?????ue ??? /???? ???i ??a.

A?????ey ???o ??o ??? ?? ???? ?e ?????? ????o ?????. Eo ????ue ???ey?:

?iy?a ????a;

??? ???ey ???ey th????? ?? ??i?i ?????;

??????y ???????y ?????;

??????y ????? ???? ????e;

??? ????? ??? ???e ??o ?????????e ????e, a ???e ???o ??? ?? e ????a
y?????? ?????;

???? ??? ???? ?????y ?????? ???????e ? ??????ue ???? ????? e ?????a ?
??a??;

?????? ???? ??? ? ????i???i?? ???a e ?? ???, ??y??y a ?iy? YAI;

???u ?????y ????o ???e;

?????ue ???? ??????e ??? ???? ?????i e ???? ???ey. I??????a ? ????
???eyo ????u ??? ???????ue AINOo 6.10.4-84 «I???? th????? ?? ????? ?
???? ???? e ??????, ??a??? ????? ??????? ????.

A ???yo ???? ????e ???? ?????i a ?? ?? ???: ????, ????? e ???????, a
????u, ???a??y a ?i, ??o ?? ??????u a ?? ??a.

A???y e ??????ay ??e ?nyo ??e ??e??. Eo ????u ?atho ??????a ????.

I????y ??ue ???? ??? «?, y?yth??y ?????? ??ueth ??????? y?? YAI. E??e
e??n «? ??????o ????? ????.

A ??????i y?? ?y ???ey ??????? ????? ?????ny ???y A??a, a ???e ?y ????y
???e ??e???? ????? e ???a???o ????? ????th?y ??e.

N?? ???? i???? ????? ???ythony ???a, ???? e ??e?????? ??e. I??i?a ?????
?atho ?a ???u, ????th?a ??? ?? ????? ? ????e ??a (????u).

E??e ? ??????o ????e ???a?e ?e?i ????ue ??????e ??, ???yth?e ?????
????ue ??????th ??, ?????i ?i??? ?????e ?cy????e ????. I??? ?i?? ??a ??o
?? ?????? a ??:

??, ?????i ?????? ? ???o?a ??ueth??;

??? ????a??????i ?th? e? ???, ???yth?? ????? ???ey? ?????a ??, ?????th?a
?cy???ioth ???eth;

???a ????? a ?iy? YAI ??e?? ???e?ey, ??????a ???? ????ey?ny ? y?a? ???y
a ?????? ?n???????e.

A? ?? ????, ???? a ???, ????? ???otho ?????????e ??? a ?? ???.

I??i ???i ?????y, ???yth?? ????? ???????? ?oe, ??????o ? ????? e ?????
?cy????o ???? (???? ???o ????? ??????ue ?????e ? ?????eth n ???i
???o??), ????e ???e ???? ? ??????ii ?? ?a ??? ????ue ??oth?a ?y????a
???e?, ?th?a ????a ????? ?????:

???? (??????, ??? e ?.);

???y ?i ?????y (?? e o. i.);

????????? a ?i ?cy????a ???? (? ????? e ???? ???????).

I???? ???e ???? ??? ?? ????i a ??? ????ey ?cy????e ????. A?e ??y ?????ue
?????o, ? ?i ?????a ?y???? ??o ? ??a ????y ??? ????.

E?e, ??i ???ue ??ae i ?i, ?i ????a ??th??a ? ????e a??????i ??a
????ey?ny ?e ??? ??????. I? ????ey? ?a? ??? ????i e ?????? ????y ??
?cye???? ???? n ??th ????y i ?o ?????e ?????, ?a??? ?y ???y ????
??????ai ??a, ?????? e ???oth?? ???ey ? ??. N???y? ??????a ????u — ???
???i???? ?cy????a ????, a ?????ey — y? ?????? ?????? ?????. I? ????eyao
??e ???? ???????i ?????y ??? ?cy????e ?y????e y????n?? ????.

Y? ??u ??? ?? ?????a? a ????a ? ???i y??.

I? ??????e ????? ?y????e n ???? ?????? ????, ??a??i ? ?i ???a, ?i????
???? ??? ?????ue ????ey ????a ? ?????i y??. O?? ??? ? ????a/? ?????o
?????e??o ?e ???e ???/?? ???? ?????oth?o ?????.

I? ???e ???, ???th?o ????? ?cye???? ????, ?????y ???ath?y ????a?i, ?????
?????oth?e ????, ? ??a???th n ???e ?????e ?cy????e ???? e ???yth?y ???y?
y?o ? ?oe n ????i ?? ?a??y ?????e.

E ????i ????i ?????, ??aey ? ?a??? ?????o ???? (???y ???????ue, ?????ue
??????y ? a ??uo ?eyo), ??uyaeyth?y ??????? ????ey. O?, ???? ?????e,
???e, ????e, a ??a ??????a ?????th?e ???? a ?n??o e ????? ????? ?
?????y. O?? ???? ??? ?? ?????o n ????i ???e «????». I?? ?? ???o ???? ??e
????e ????.

A ?eyo ??th??y ????? ?????iey ?a ????u, ?????a e ????i e ????i ??i?i
???i, a ??a ????u, ?????a ????? ?y ????ey ????? ??u, ??? ?? ???? ??i
????y ? ?o ??? ?e ???e ? ?? «I??a?» ?e «I???? n ????i ?? (??a, ?ny?,
??).

A? ????? ?? ???ey? ????? ????? ??a, ?i ????.

I???? ?? y?y?ny ???e ??????? e ?a?????i ??a.

2. E?????ey ?????

N???ue ????? e ? ??i a ?cy????e ?y????e i????? ???? a ? ??????e.

Ii ???e ??????? ? ???o ??ey? ?o ?e ?? ??y?e a ??????? ??a ??????e, ?e ?e
??? ? y?o ????a ??o ?ith ??????oth ????.

Ii ????eth ????u ????eyth?y ?:

???y????a;

??????? (???????);

??????? ????ey;

???????a.

????y????a ????u ?tho ??i ? ???a?a ??? ?????? ???y??? ?????oth?? ??????
?? ?cy????o ????. I????, ?e, ???a?? ??????i ?????e, ???y? ???o ????
?????oth ??o a ??a n ? ????? n??. A ???? ???y????? ????a ? n. 164 ????a
?????? ? ????a ???i-?????? ????e.

I??????a (???????) ?????tho, /? ????a ???ey a ?????oth?i ??i?? ??e??
??i, ????eyth?i ??e ????. O?, ????e ??o ? ??e ???????e ?????e, ?e????e e
??, ???????y ?e ??????? (???????) ?e ??a ?i ?????i ??i ?o???o.

Ae???? ??????? ????ey ???iy???? ????ey ? ?atho. Eo ??: ? ??? ???????
???y????o e ??????? ???i?a ?????ue a ????? ?????oth?a ???a ??? ?y ????e
n ??th ?????i ??????y a ???i ????. Iiy?? ?e ???eyth?y e ????th?y ??? a
?????e. O?, ???n? ??????y ?????????? ???? n??o ?y ??????y ???? ? ????ea
?????o ??????e ???ey?y i?? ????? ??? ?????e ?e ?i???. ????? ???e-???u,
???e??a a ?o????, ??? ????? ?y ????y a ??a ??, ????i? a ????? ?y????a
??ae ath???, ??th???? ???e e o. i.

E??????? ????u ???tho a ?? ???? ????????o ?????. I????, ??a ?????y
??????i ???????o ?????o ?? ????e ??o ?????o ?y ????? ?? ?ni?y??y ??y? e
??o ????th ??o, ??????oth ???????e ????? ?????e (?e??? ? ?????, ??? ?
??? e ?.). O???a ? a ????i ??? ??????o ???? ? ??a?th y?e ??u ?? ????a
??????ue ?i ?e ???? ???o???i ????ey.

I????a ?????a ???????o ??i??a ??tho ? ??? ????????e a ???? ?o?????i ??a.

Ii ??y?o ?????ey ???atho ???i? e ???a ????u.

I???? ????u ??aey?y a ??? ????e??? ???e ???? ????. I???? ????u ???eyth?y
a ??? ????ey ?cy????e ??a?e ?e ??o ??a ? ????y. I? ???eytho ??? ?????
??a. E??i a ???i? ????a ??????ny ?? ?cy????e ??e ??i ???????? ?i ??th??y
e ????y. E ?i ??ny?y ??i??ay ???? ??a ???a ?i??o ???a (o. ? IN-6), ?o i
i??? ????? (o. ? I-7) e ?.

N??? ????u ???eyth?y ? ??? ????o ?????. Eo ????? ?y?? n ??????ueth
????ey ????o ?????. I???? ????o ??i i?? ?????y? ?????ue ? ??? ???
?a????? ????eth i ?????? ?cy????o ?a??yo. O?, a ??????? ?????i ???????
??? ???? ???o ? ?????? ???e a??? a ???? ????e ????ny ???? ???i-??????
????e ? ???o e ???o. I????i ?y ?????y ???? ???a y??? ????a ???a ????u
(?? ???e, ?? ? ???? e ?.).

E???a ??? ???eyth?y ? ??? ????o e ????o ???? ???a e ?????o e ?i ??a????o
??i??a (????-????o ?e ????o ????? ? ??? ????? ??u, cay??? ? ???? ??????
??? e o. i.).

I???? e ???a ???a ????u, ?e ?a ????? ??a, ??o ?n??y?ny ?e ? ????, ?e e
???? ???eyo ?o???e. A?e ???? n??a?i ? ???? ????, ? ?????? ?y ??? ?????
?cy????o ???? ??? ?? ?????? ?i ??y a ???? ??a. Ae??a ???a ???y?ny ??a ?e
???e ????ey ????????? ???a e ??i?, ????eyth?o ???? a ?????? n ???oth?i
????????i.

Ii ???o ??????y ???yth?y ???a e ??????a ????u. Eo ???? — a ???e ???
?cy????o ????.

???? ????u ???otho ??????i a aei???a ?? ?e ????i ?cy????o ????. I?
??th??e ??ae???o ?????, ??uy?y?? e ????o, ????ey, ????ayny a ?i, ???
????? ?y ?????y ??????e ??? a ??a. E ??i ????? ??ny?y ????a e ????a
?n??a ???, ????ey-????a ? ??? (???i?a ?????a) ????? e ?.

I?????? ????u ??e?tho ????eth ? ????? ?cy????o i???yo ? ?????? ???e ???e
(?iue, ???, ?nyoe).

Eo ?????? ?iy?y?ny a ?e???e ????o ???o ????? e ???? ???ey ? ????i ????a
e ?yc????. E?? ??, ?????i ????ny ???a ???y ??????? ??a.

I???i ??o ????? y?yth?y ??????a ??y? ? ???a?th ????? ??u ???i ??i?o
????e, ?i?iyth?i ????i ?? e ? ? ????. I?, ?e ???i, ???y ? ???o e
???ath?y ??-?a ?? a ?nyoe.

I? ????? ???a ????? ???a?a a ?i????i a ???? ???o??? ????? ???yth?y
???i-???? ??u.

Ii ???o a ???a ???????i ?????y ???atho ???a ????u e ?e??? (???) ???e
?????.

I??? ????u — ???? ?????i??a ????? ???a ????u. Ia ?o ?????iy?ny ????y?e
??y?e ???????? e ???a ??i??y e ?????th e ???eth.

Ae???? (???) ???e ????? ???otho ??? ???? ?? ?e???a, ?????? a ??????i
??y?a a ?????? n ????ey? ??a???ey I?????? ?O ? 30.07.1993 a. ?745. Y?i
??????? ??????i ??i ?????? ????yi ?????e, a ??a ???????yi ?????? a ????
n ????? ?y ??a ???? ???? ???a ?????? ???? ?? i???? ????? ???e ????oe:

???? ????e ? ????a ??a ? ??? e ???, ???y?? a ??o??? ????a;

???e, ??y?-???e, ????? ???e ?y ????ey y???? ???e ??? e o. i.

E ??i ????? ??uy?yth?y ??? ???y ???ey. I? ??? ????y a ???, ??????o ???.
A ??a ? ????a ??? ???y?ny ????ie ???? n ????i ?????? ???a, ? ???a e
?????.

Ae???? ???e ????? ?e ??????e ?n??a n ????? ?c ????ey ?????-???? ??i
(EEI) ???i?ath?y e ???? ??i.

Ii ??o ?????y ????u ????eyth?y ? ????? e ???a.

A????a ????u ???yth?y a ?????e. I? ?atho ????? ?????. E ?i ??n?ny
???yth?y ??ue ae????a, ?ath?o ????a ? ?i?i ???ey?e. Y? ????a ??? ?????o
?e, ??? ??a ??????y ???? ???e, ?????a ???? ??a ??a?o ???a, ????a ???,
??o?-???? ??u e ?.

Ai??a ????u ???eyth?y ? ???a ???e ???ey?y? e ?????y?. Ia ??a a ??oth
?????th ?e ??? ?? ????????. Y? ??a-???u, ????a ????y e o. i.

O????y, ??uy?y?? e ????? e ???i ?????, a ???? ?? e ? ?. I??i ?a ???a
????u ??? ?? ????u ? ???o ??e????? ??. I? ? ????? ?i???ny ??????a ?????
?? ??u, ? ?e ??? ????? ?y????a ????u.

Ii ????? ???o ???e ?c??tho ???????a e ???????? ????u.

I??????? ????u ?nyo ??????????? ????, ?????y? ????? ???? ?e??y ???
?????ey ?????i ???a ??a (????, ???? ? ???o e ???o ???i-?????? ????e ?
??? ???????o ???).

A?e a ????a ?????? ???? ? ????th ???ey ????? ??a???e, ??ue ?? a ?a??o
??e ??? (????u), ? ??a ????u ???th?y ????????e (????i??e). I???i ??o
????? y?yth?y ????-????a ????e, ???i-???? ??u e ?.

A ????a ??y ???????? ????u ??aeyo ???a ????? a ?????? ???e ???. I?????i
?— a ????? ?????, ????o ????? ???ey ? ?????? ??e? ??ny?y a ??a ????u ??
?c. I? ??a ??? a ???yo ????y ?????????i ??a.

Ii ????eth ????? ???? ??eytho ???????a e ??? ????u.

O??????? ???i? — y? ???a ???i?, ?????? a ??????i ??y?a A?????i ?O ?
????? e ??????? ? a ?? ????i?o ?ue??a ???????o ?? ????e ???e ?????? e ?
y????? ???: I? y?i ?????a e ??? ?e??????o ?? ????e ???e ??????
?????ath?y ??? ????i n I?????? ???? ?O e I?????? y??????i ???ey e ????
?O.

O??????? ????u ??????u ?y ????ey ????? ???? a ?a???eyo n ????e ???
??????e e ????? ?????e ?????y?.

N?? ???????o ????? ???atho ????a ???, ????a ????y e o. i. I? ?y???? e
????eth ??e ?????y?, ????? ? ?? n??????, ??a??yth?? ?y????ue ? ????? ?O.

A?????ey ??????? ??a ???y? ?????e ????? e ????ey ???????o ????o ????? e
? y????? ???.

O????y ????? ??o e ??y???th ??????. I? ??? ????ey?ny ?????? ? ???????e
?????, o. a. ?????e ???i?o ???? ? a???. Y? ???y? ????ue ??? ??? ? ??????
?????, ???? ? i???? e ????.

Ia ???? a ????e ???? ????u i?ae??eytho ??e ??? ae????. E ??? ????? ??y?
???oue ????u ??????? ????a: ?ae??? ???a ??? (?????e ???? n???) ????ue
??????y ???? ???e ??o ????? e ? ???i?e ???? e ?.

I???, ? ???o ????ey ???atho ????u, ???y??:

???th;

? ???e ???a;

????th ???ey?? ????????? ??i.

E ?????, ???y?? ???th, ??nyony ????u ?????i ?????y. E ?i a ??oth ?a??
??ny?y ????? ?? ??????a ???u: ??n??a ?????e ? ???? ????i, a ??a ??????a
????e e ?.

Ae????, ???y?? ???? ??????i?i ??i, ?????? ?? ??i a ?? ??????? ??. I? y?i
?? ?? ia ???i i ????? ????? ????i ??i, ???i i ????, ??? ?????i, ???a
????y ?cy????o ????. N y?e ??th ???yth?y ?????i ?? ???u e ?????: ????,
??????? ??, ??ay ??, ???a y?????? e ?? ??? e o. i.

A?? ?????e ??? ????? ??i??a ?y?i n ?????i ?????? y????i-?????ue?o ??i
(IYAI). Ii ????i ???i, a ???a???i i??a ????????y ????ey a y????? ??
???ey? ??i 10%. I? ???ny a ?? ??? e ????a «? ????» (?eyi). Ae??i e ?e
????ey?ny n ???th ??a ??????o ???a, ????? a ???? ????ey ??? ???.

I???ay ??ue ???????i ??? ?????? ?e ?????????y ????ey a y????? ??. N????a
? ???eytho ??u ????o ??e??a e y????? ???, ????y, ???y?a ? y????ie ??a ?e
???e ????o ????o na?e, e o. i. Any y? ????ey ??????y ? ???i ?a??? ?n?
(?????) o ??????i ?????ey. Ae??i e ??e ????? ????ey?ny n ???th ???a ????
???u e ????a ??? ? «?th??? ???. E??ny a ??, ?i ?e ???, ????, n ????i
????? Winword, ?? a ???? ???a ??? ??a-? ??i, ? i???? ???o ?a ????a ??? a
o??, ?a ?????? ??? ??i. A ?e?eyo ????e ?cy????o ???? ???? ??? ?????i
????o ????? ?????oth?o ??????o ???? e ??? ??a ????? ??? ?????. No???ny
????i ????ny ?c ???? ?????e ?cy????o ????. A???? ???? a ???a «???e —
IYAI», o. a. a ????? ???. I?????a ????? ???oth?y ???????i a i??o, ?a
????eyth?y ?cy????a ?i??u (? ???o, ????). O?y????y ???ey ??i ??? ? ?????
??ueth?? ?????ny ? ???ue ????, o. a. ????e ???? a ????i?i ?? ? ????y.
A??????? ???? ??a??y?ny ? y??a ??ueth?? ??i ????ey ? ?? ??? a ?? ?y??
??? ? ?????. A????ay N???y ????o a ??????? ??? ?????e ???? n ???????
????o ???ath?o ?e??a e ????a, ?????o n IYAI.

B ??i ? ?? ? ????ey?? ????a ??th??a, ??????y ?????oeey ??????o ?????
????o ?u????a ?ey?a ? ?????? ???u ?????i ??a ? ???ey?e. I???? ????ey?
??e ??????oth ?a?th ???? ????, a ???i ????y?y ????a ??? ?cy????o ???? e
?????y ? a ?????.

Ae????y ??????y ???-??????? ??o a ???yo ????ey ????a ??????, ????? a ??o
?????? ?y?e??? ??o ??e?a ??? ?????ey? ??y? n ????e ???i?? ?????? ????? a
?????i ???, a ???e ?y ???y?y ????i ??a.

O?? ???i, ????a ??th??a ??eo ???e ??????? ???u ??????? o??. I? ????y o
???a ?????e ??????? ??a e yaey?ny ???eyth?e ??ueth ?i ????? ??a.

I??? ? ???????e e ??? i??????i-???? ??? ??????e ???y? ??o ??a??y ?????
??a. A ? ? ?aiy ???? ??????e a ???? ?????e ?cy????o ???? ?????o ? ????e
o?o ?????? ?????y ? a ??a e???o ???? ?????e ?cy????o ??a?e e ?????
y?????? ?????. Yoe ?????y ??y?y e ??oth??:

????? ????? ??????ue a ?eeth??e ? ??? ??a ????, ????? ?????;

??iy?ay ????ey (????a ??? ????, ??????? ??? ????? e o. i.) ???ny a ??
??? ???a?i;

??i ????tho ????ey e ??i? e ?????n? ??a a ?iy? IYAI ????? ?????, ????o
io y?? ???o y?????? ???e, ?e???? ????i ????ey ? ??????th ?c??? ??a ????;

??th??a ? ????o ??????o ?e???a ????o ??????o ????o ?????e, a ??a ??iy??
?????;

??????? ?????? ?????y ???i ??????e;

????ey ????e ??? ????? ??a;

????? ???u ?????y ???? i?????.

3. I????ey ????????

Ia ?????i ???ey?e ?????y ????ue?e ??? ???e ?????. O????y ?i ??e???y
????ny n ???a ????ey, ????, i??a, ????e e ?????e ????o ????? a
?????oth?o ?e?o, ????yo, ???? e o.i. I??? ?e??y y?o ?????, ???y ? ?
??a?a?y, ???e e ????e ? ?? ??eyo e ????ay ?a?e ? ? ???? a ??a, ??y? ????
????????i. Ii ?????ny I????i i ????ao e ???????? a ??????i ??a.

E??y ? ????, ?eth??ay a ??a? ???i????a, ??? ????ue ?a? ?????? ??a?e,
??th??a ???o ?????? ??oth ?????th ??i?????a. I????, ? ??? ???e ??i??a a
?????e, ?e ???? ?y????e ?i??a ?e ? ??a (???a e ?????? ????ey ????ia,
????ey ?????), ?e e ????eth (?????? ????? ???????o a ????a y?????? ???e,
????? ?y?a ????o ?????e). A ?eyo ??th??y ????? ??????y ?a i???? ????u,
????a ????o, ??? ??ue ???o, ??a ???e ???o ? ??i? ????e ?????: ?e ??ii
???a — ?? ??? a ???e ????, a a ???yo ????????i? ??a — ??? ??? ??,
i??????i ? ? ????o.

Ae????, ?????a ????? ?y ?/???y ????? ??u, ??i ?e e ????u, ?????a e ????i
e ????i ???? ???i, ??? ?? ???? ???i ?e ???ueth ? ?? «I???? ?e «I???? n
????i ??a, ?ny? e ??.

Ae??????e ??e ??o ?? ??y?i (????u ???atho ? ???u ? ??? ?????e), ??aey?i
(?????? ????u ??????u ?y ?a?? ??????e) e ?????i ????ey (?ae??a??? ?????e
??? ?????e ?y ?????o ??).

I?????e ???????? ????ny ?a?? ????? ??u. A ?i ???e ??? ????? ?a?e
???????? e ????? ????e ???e ???a?e, ??????? a ?? ???a ????????. I????a
???a — ??????a ???????? ???ey ? ?????? e ???e ?????y ????o ???o ae????a
??o ????? ?????? ??????y?, ????e ? a ?????eth. C?? ?e ????th?y ?????
???? e ???? ???eth a ?? ?????n?e ????, ?????ath?y ????? e ????????
???????o a ?o ?cy???i? I???e, ????? ?????oth?y ????a? ? a ???? ????e a
???o ????o e ???eyth?y ?i???? ??u ?????.

N?eth??a y?o ???e ?????? ??a ??? ?????e ?????? e ???a ????e, a ??i?o??i,
e ????th ???e ???e.

I??? ????e a ?????e ??y?o ? ??eie ??e ????? ?eth?? ?e y??: ?????, ?????o
e ?????.

O????a, ?e ????, ???????o ???ae ? ?????o e ???? ?????e a ???th?e ??ae?e
?????. E? ???i, y? ????a ????eyaony a ??i ??e?? ????a ??i ????y
????o?th?? ????? a ??? (i, ? e ?.) ? ?? ? ???o. A?e a ????a ??? ????
?????, ????? a ???? ???e — ???o ?yo, ??o, ???o, ? ?i ???? ????ny ?
????ue ??e? ???i ?a??.

A????? ????ey? ??e ??oth?e y?i ???e ????e ?????. I??ae?a ???ath?y a ?/?,
????? ? y??????o ????eth ???e???? a ?o ?cy????o ????. O???? ?????e ?????
???? ?????i?o ???????? ?????. O?, ????u ? ???o ????? ????th?y a ???a
???a, ?????? ????? ?????y e o. ae.; ? ???o – a ???a ?e????e e ?????e a
??????e:

? ???????? ??u;

? ????????? ?? (??????? ?i????? e ?cy??? e ?.);

???e ? ???o e o. i.

Oe?ue ?????e — ?????ue ???a ??? ? ???eth ????o ??a ??a?? e ?y????a ?
???? ???. Oai ??i ????ny ???a ????? ??a.

E????a — ???? a ????i ????a ??????e ???, o. a. ???????e ??? ? ?????
?cy????e ????, ???th?e ? ????ey ????a. Y?o y?i ????ey? ??a ???e ???ue
??? n ?????e. Iiy?? ?i?y ????a ???y?ny, ?e ???i, ?????i, ?iy?i ?
???iy???i ????i ???a ???? ????. Aeey ??????y ??????e ??? a ????a ??????i
?????? ??i. A?e ??o i?? ???e ????, ? ?a??ay ??? ?????y a ??a ????a.

A?????ey ???? ???? ????? ?? ?a???y e ?????e ????????. Iiy??? ?i????
????, ?????th?a ??, ????, ??e e ???? ????? a y????? ??. A 80-o ?. ????
?? ?? ?????a ?ay ???? ???? ????? a y?e???e ?ae. I? ?????ue a ??a?o
????ey y?????e ?????e (Document Management Systems).

N???yth?? ?????e ??????e ???u ??????e ????i???a y?yth?y:

— ???u ????ey ??? ???. I???a ? ?????i — ?????a ???a e ????????e ?????.
Ia ????ii ??a y? ???u Oracle, Informix, Sybase – ???u ??? Document
Management, ?????th?a ???ae ??ae?o ????? a y???i?e ?ae e ?o???yth?a ???
e ?????e???? ?????.

Aeey ????? y?e ?? e ???a e ????eth ?????e, ???????e ???? ????e n ??th
?a???ey ???i i??a ????? ? ??o ???a?th, ?????a e ??????o ???a Excalibur
EFS.

O?? ???i, ????? ????????i a ?a????e ?? ?????y ??i ????y ??ueth???o ?????
n ???th ?????o ???a, a ??a ????o ??????? ??e. N ???th ????o ???ny ????
???? ?????. Y? ????? ??e ???ue ?????e ????????, ???e ??a ????? n???? ?
???? ???? y?????i ???????? (NYAe).

A ??? y????? ??? ????a ????u ????u ? a ??? e ????eyo, a ? ???? n ????
ae????? a y????? ???, ???, ??ao e ??eyo. A ?eyo ???? ????ey ??o ?????
NYAe ???? ?????e ???? ? ???. E?????e ???e ??? y?yth?y ?? ??a?y ????a,
???o, ?????? ?????e, ?th??a ??a e ??? ????u.

N??? y?????i ???????? ???y? ?i?y??? ?????? ???a ???e ?????, ???o ??? ?y
?eeth??y ??? ?????, ???? ???? ? a????? ????e, ?y??? n ???i?ie e ?????
?????, ? ????i. Ia ??? EC y??a ?????ey ????????a ??????ny ???????e, ???e
e ???oth?e ????.

Ae????a ???? ????????? ??a? ?a? ?n?y??? ???o ?c???e ???????e ?????? ??
?e ??????e ???u y?????i ????i???a. I?????a ???a ???? e y?e???e ???u
???????? ??o e ????eth ????? ???e ?????. Ne??o ???? a y?e ?y?, ?i a ???o
n ???? ???? ???? ??eue??ny ??????e ???? 150 15489 «O????a ???????.

N??? y?????i ???????? ??a ?a?y?ny e a ????? ?????yo.

Ii ????e ?? ?a ????u ? ?????e ???th?y a ??e ??a ?????e. A?iy ????ey ? a
??? ????? I???i ???o ?????, ???th??y a ?y????e ??????, ?????a, ???? e
??? ??ae??e, ?????e, ???ey?e, n ????i ??? ???ey (?????? A??? ???? ?????i
?e N??a I???? NNN? 15 ???a 1988 a. a ???? A?o?????e ????e ??? ?????e
O???? e O????? ???? ??? ???e ? 27 ethiy 1996 a.), a ??a ?. 17 C??a
?????e O?a??e «I ??a???? ???. A ?????? n y?i ?a???? ??? ????? ???? ????o
???o ?????, ????a ???o???i ??a e ??????e ????? a ???a ???, ???????o ????
???? ?????e ???????? ????i ??, ? ? ??a iy? ?o.

I???? ?????y, ????u ???? ????e ??? (n ????i ??? ? ??????y) ?????y ??a
?y?? ???ue ? ??a iy? ?o ??a ??, a ???i ?e ??????? a ???i? ?c ?y ?????y
??????e ?????.

I????e ?? ???ey ????? ??ae?? ?y ???? ? ??? ??a ?e ?????, ?e e ??????
???a (???a ??a, ????a ????e). Ii ????? a 75 – A ?o.

A — ???o ?oe ? ?? ?????y ???y ???? ??a ????a.

N?? a ??a ????? ?????tho ?????? ???????? ????u. Ae???? ???o ????ue a ??e
? ?????? ???a?? ?cy????o ??a?e a ?????a?? ??y?a. Ae???? ??iy??i e ?????
???ey ???th?y a ??? ??e. I??i ??i ?y ?o y?y?ny ?, ?i ?e ????th?y ? ??i?
????o ???o (?nyoe, ???e, ????a, 9 ?ny?a, ?ae). A ??? ????u ??? ??
?????u. I? ???? ????? a ??a ???ey?ny ???a.

E?y?a ????? a ?????e ??o ??ue ??i ??? ? ????e ??????e a ?????? n
???oth?i ????????i ???a ???ey, ???????? ????y e ?????u, ??? e ?????
????y?.

E?y?a ????? ?????ny a i????? ?????o ?oe ?????e.

I?????? ???, ? ???y??th ?o??i ?u?th?y ????u, ?y?i ? i???? ?uy?y ????ue
??ue ?uy?o ?????. E?y?a ???y?ny ??i??i. Ei?y ?i ?ae ???? ????ny ???e?
?????e, o ???e ??????ue ?uy?a ?????oth?o ?????.

A??? ????? ?e ??? ?????a ?? a ?i?e ???? ??o ?a? n ????ey ??????? ?a???
???a ?y? ??e n ????o ????? n ????i ????y e ?? ?uy?y.

Ia ?????y ?uy?a ?????, ???eyth?o ???????th ??o.

I?????y ???????ue ? ??th??a ???e e ??y?a ???ey ??????o ae????a, ????a
??????? ??a e a?????? ?/???e ??o ? ?????? ?????e.

4. E??????y e ? ??i a ????i ??a

Ae?????? ???e ???a?e ??????ny ?i???? ??????ee. O????e ?a ????ey? ??e
i?????oth ??ue ????a e ?y???n? ?????e ? ?????oth ?? n ????? ? ?????a a
????a ????????? ????e (??e).

E??????e ???? e ? ?? ?o??, ???a ? ?????o ?????e e ???ath?y a ?y? n y?i ?
???? (002 «O???-???a??a ????, ?eiy?a ? ??????a ????», 004 «O??u, ?eiy?a
? ???eth», e ?.).

I?y? n y?i a ???? ????ey ??????? ??th?y e ??? ???:

?????? ????o ?????? ???i-i?a???? ????e, ? ????o?th?o ??i ??a????? ????i
???? AINO? e OO;

?y??? ????o, ?????ny e ??i????o ??a ????a;

??????a ????? ??? ????o ??? ???a;

???? ??????? ???a ?????i ??o???? ?oe e ??th??y n ?? ???? i ??? ??????
???????e;

???? ???e ???ey ???????? ???a a ?????? n ? ?????e ????????;

?????? ??iy?y ????? e ??e????ue?? ?cy??a.

E????i, ??y?e e ??e ????ey ?????a?e ???ey? ?????? ?????e, ??a ?o ?o??,
??a ? ????? ?y????. A ?y? n y?i ?c??tho ???? e ?????a (????a) ????e??e.

A ?????e ? ??? ???? ??????? ?ae??aeyth?y ? ???, ????a e ?????.

Ii ??????e ????ey ?e ??tho ???a e ?????? (??iy??, ?????a).

I???, ? ???th ???? ???? ???atho ?????a e ?????? ?????a?e.

Iay????a ????? ??????? ????y, ??a ??o ??i:

??a ?????i ??????o ?oe — ? ?? ???? ?e, ? ? ?c?? ?y ????ey ????a;

???? ????a a ???, ??i, ???a, a ??a ??????? ???????? ?e ??????? ?????
??i?y?y – ? ?? ????ey ??? ?cy????o ????;

?????a ???e ??????e ?????, ??a ????a, ??????ey ???? ?i???? ? ??a 1 ?oy?y
????i ??. Ii ???? ????i ?a ??o ?????y ?? ?c a ?e ??, a ?????? ??? – ??
?c a iy? ?o;

?????? ??? ???e ?e ????a???, a ??a ??e ????e — ??o ? ?e ? ?????e;

????a ????, ???, ??ey ?e ??? ?????? ????, ????a o?n-????e ??iy?????, —
?a? ??a ? ????y;

????ey (??????y) ???ey?y — ??ae ?????? ???????i (????a???) ???????i
???a;

??? ???, ???????a ????????i ?????e O???? ?e ?????? ??? Iei????a ????
?????e O??a?e. ??????ue ???ey?y ??o ????? ??ie??? ???????? ???a (????,
???aa ?????), ??????ey ???o ??o ?????y ??????i.

E??????e ???? ?a ?? ????a e ????? ?y????a. Ae??e ????a ???? ?e ????i,
??????a ?????e e ?????? ? ???, ?e e ? ??????a ? e ?????a ? ????. E ?????
??ny?y ???a??a ???? ????, ???i-?????? ???oe, ??y?a ? ??????a ????,
????u, ??y?a a ?????o (?????? ??a e ?.). E???????ny ??a ?o???, ? ??i-??
???? ? ????? a ??a.

E??????y ????a ????ey?ny ? ??i? ?i ?????eth e a ???a ?????i ??????o ?oe.

Any ??? ? ????eth ??????? ?????y ? ?????th ???eth, ???a ?e ??iy?i
???oth?a ????.

I??a ? ?o ?atho ?????oth?a i????y, ?? a ?????e ??e ??i ??o ? ??a?a
?????e ?o??? e ??????e ????? ?y????a.

A ??? ??ayo ?y y? ?y????ue ?????y ? ???a ????????? ????, ???a ?????otho
?ae ???e? ??iy?i ???oth?e ???a?????e ????.

N??a e????????e ???? ? ????? e ?????i ????? ?????? ??u n ?eth??? a ??
??????? ??????e, ?????e, a a c????? ? ??e e ???a ???? — e ??? ?a????a
(?????, y????? e ?.). I? i???e??e ??? ???? ??o ?? ???? ?????e n??u
?????i ??? ??? ??u ?e ?????e ?????e ?????e.

I????a ??? ? ??? ???? ? ??? ?i???y ??????? ?? ????a ??????ue ? ???o?u ?e
????????.

I?? ?????i ??????? ?a ????a ????u ? ???o e ???o ??? ?? ????? e ??uy??u
?i??e ?e ??u a ?????th, a ? ?????i ??????o ?oe ???? ???? i ?i, ?i ? ??
???a?y ??????? ?o ???????? ?e ? ????o a ??? ????o ????a?e ????a.

I???? ????a e ????a ????u ??e?th?y ??????i ???? n ????i «? ???a???e ? «
» (??)». I?? y?? ?????y ??i??o ???a ???e ????o ??a ????a ? ?? ???????.

O????? ???e ? ???o ?????eth ?o??? ???ey ??? a ????????? ??e ?n? ?????i
?????y, ????, ??? e o. i., ? ?i????a e a ???? ????y, ??yo? a ???i
??????i ??a.

I????? a ??a ???i ??a ?a???????e ??e ???ueth ?????ny ??i ??y??? ???a
????o ?????? ???i-?????? ????e e ??e ?? ? ????? a ?????o i?a??eyo, ?????
? ??, a ??o ???? ????y (?????o, ???, ??? e o. i.) y? ???? ????.

I?????? ??? a ????????? ????yo ?????th?y.

A?u ???a, ?????a ???u e ????e ??n? ?e ????a ??????e ?y?o a ???? ?ia??
?????o ?o??a ????o ?????? ?o??? ???ath?y e ????????? ??e.

Ai ??y ????ey ??????? ?????a ?????i ??????? ?? ?y????,

A ???yo ????????? ???o? ??? ????????? ??e ???i-?????? ????e ??th?y ????
a ?? ??????. A ?e ??n?y ????y? ??? ?????a ???e, a ?i ??a e ? ?i ????????
???i, e??? ? ?? ???? a ??a.

Ia ???? e ?????a ????u e ???a ???y ???eyth?y ?????oth?a ?? e ????a
????????? ??e.

Ii ??? ????????? ???, ?????y ???ey? ?????? ????e. Eo ????? ?eth?? ?
?????ey ????a, ? ???i ?y??u ?????y ?????? ??? ??????? ??a. Ii y?i
?????eyi ????ey ???ny a ???n? a ?????o e ?????o ????eyo.

?????u ?????y ???o ??? n ?????i ???? ??o ?? ?????u:

???-?????e ????? ???i-????ue?o ????e e ???, ???a, ??u?, ????a?th, ?th,
????yi ????i? ??? ?ae ?????? ????y ?????u ???th?e ??u e o.i. Y? ???
????u e ???? ?e ?e ?a??????, ?e e ?e ????;

?????y? ????e ????????o ???? a ???? ??? ?e ???a ????o ????e;

???? ???????? ??? a ?? ??? a ????o ???o ?????, ??????? ?e?e a ????o e ?.

???????e ???? ?e ?????i ???????e e ??????a (???u, ???, ???y, ???, ?y?a
????? ????o ??a ?o??? e ?.).

O?? ??u ?cy????o ???? ??????i ? ???oth?y, ?y?? ??o ?? ?????u ??? a ????
????ey ???????.

Auy???a ?e ??????? ???? ??u ????th?y a ?????? n C??? ?O «I ??????i ??? e
I?????? ???ey? ? ??????? ????a e ????? ?y????a.

E???a ??n???i ???o ??? ???e ???i-?????? ????e i???oth?y n ????? ? ?????
????? ?????e.

I???th?a e ?????a ???i-?????ua ???? a ???? ???oth?o ?? ?????? ?u?
?????ath?y ?e ???a ???u e ???ath?y ? ???? ?????? ?e ????y.

A ?i ???, ??a ????e ????otho, ???a?a ?? ?????? ??e ? ??????a ???i??y
????e ? ?????y.

???? ??? a ???? ?? ???a??e ??e, ?a? ?y??a ?????y ????a, ???ey?ny ??a ???
????e ????e ? ????e ? ?????a.

C?? ? ?????i ?????u ?????y ?e ??th??a ?e ???e ??oth?o ???o ???e, ???o
??i ?i????i:

? ???i-??????i ???oyi ?i?i e ?? ? ?????ey;

o ??? e ?? ? ?????i ??????? ??;

? ?? e ?o ? ???? ???;

a ??????o ?????o, o. a. ?????a ??o? ???ath?o ????e ?a? ? ???? ? y?i ?
?????eyi, ? ????o ??????, ???a, ????a e o. i. Iiy?? ?????y ????a? a ??
???? ??? ?-? ????o ?i ? ???i-?????? ????, ?????y ?e ?????a.

I ?? ??? ????? ?????u ?????i ?????i? ?? ?tho ??i?? ????? ?uy?a?y
????????ie ????.

A?e ??a ??? ? ?????a ?a ? ???ny ????a ????a, ? ??u ?????? ??e ??n?y ?y??
???y? ??? ? ?? ?i ?????eth, ? ???? ????a? ????a??y ????a.

N?? ????ey ????e ???ath?o ????e ? ?????i ??? ?ae ????ueth ????e, ?????y
a ???a, ?ae??o ????th ? ???? ?oe.

I?????? ???a i ??? ????o ?????? ?????e.

Ia??ath?a e ?????a ???i-?o????a ???? ??o ?? ?????? ??e ??ny?y a ??o ????
?oe ?e ??????e ? ??. A?e ?? ? ? ?????a ?e ???? ??? ??c?e a ??a??e ??? n
????o ?oe, ? ??? ? ??n?? ???o?, ??i ?e e ?i ??e, ???ath?y ? ??i??a ?????
?????e.

?????u ??????? ???th?y a ???i ??a e ????? ?? ?ny?, a ???i ?? ????a
???a???y.

?????u ???e ??????? ???? ????th a ???i ??????i ???.

N??e ?????

1. A??? ?. A. I??u ??????? ??a: ???a ???a. — I.: Ae?i e ???, 2007.

2. A??a TH. A. O??y ??????? ??a: ???e. 2-a ?ae., ???a. e ?i. — I.: TH??,
2008.

3. A??a A. N, O???i E. 3. O??ay ???? ???ey?y. — I.: A?????? o?o, 2004.

4. A??? I. A. O??y ??????? ??a: ???a ???a. — I.: Y???, 2007.

5. A???a I. E., O??a E. O. A?a????e ??. — I.: Oe??u e ?????, 2006.

6. A??a A. A. I??u ??? ???o???i ??a: ???a ???a. — I., 2007.

7. A????? A. O. , A???a I. E. O??y ??????? ??a. — I.: E??n, 2005.

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