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С????е

В???е

1. П?я?я, ?? и м??и ?а????? ???????я

2. Ф???, ?ияю?е ? ?????? ??с???х ?н. М??ы ??????о ц??????ия

3. Ц?? ???????и ??? ???? п? ?????? ???????и

4. К???ь ? ?????? ???р????м в ?лях ???о???ия

5. М?????? ??? ??????о ???????я

6. П???ы ??????о ц??????ия в Р??и

З?лю??е

С??к ?????

В???е

С?? ??????? ???в, ?????? ?я ??????я ??е э??т??й ???ы ????ия ??????м,
??ая ?? ?????т ???????????, ???????м, ?к ????? ?????? ??м.

И??ия ???а о ???е??м ???????и ?я?? с 50-60-? ??? ????о ???ия, ??а в
??????? в ?я? с ????? ?????? ?????ва ??и ??????я ??н? ?????е ????????е
?????. К?????я ??з???а, ??????ая ????м ?о ?????ц?, ?????? ???? ????и,
??????й ? ??м ???ия?и ?????, ???у ???ия?ю ?й ? ?????. В????е э?? ?зн??
???? с ???? ??? ??й ????и и ????? ?????ия ?? ????, ????й ?????? ??й.

А?????ь ??? ?? ?????? ?т ??, ?о ???ию ??? ??ы ?я????и ??ы ????я ???
??????е ????, ?тя ? э?????? ?????ия ???ы ??????о ???????я ??т ???? и
э?е????ь ???????ия ?? ?????и. Е? ?? ??? ?? ?я?н с ?м, ?о ?? ? ?? ???а
??????о ???р???ия ?????ся ??? ? ???ия?ях с ???й ???ью ?????и ?????
??????? ????ы. О???о э? ?????о ?я ????? ???ия?й, ? ???х ????е ???ы
??????о ???????я ????? ???????о в ?? в???ия ??????? ???в ?д???. С??????,
???? ??????? ??к?? ???ают ???? ?????? ?ия?е ? ?? ??????е ???????й ???ы
?????? ?н, и ???????о ???ляют ?п ???????й ????ы ???ия?я.

Ц?ью ?ей ???? ?б?ы явля?ся ?????? ??????х ???? ??с???? ???????я.
П??????я ?я?? ???? ???ы и ???ь ?????? ??ли ??? ???ы, ???????? ??, ?к
э???? ???ы (???в ???????и), ?к и ?я?й ??у ?? (?????? ц?). Т?? ??????ся
???? и ????з???ь ???? ??????? ????ы, ???аю?е ?и ?????? ???ы ??????о
???????я, ???е ???? ??о ?я?яю?я в ????? ???? ??????о ???ра???я.

1. П?я?я, ?? и ??? ??????о ???????я

Т?????я ?? ???ля?ся ?к ??, ???я?ая ?и ??? ???? в ??? ????????х ?????,
??е??х ???ия?й, ??у ? ??????я? в ??? ???х. Т???р?ая ?? ?ы?о ? ????я ???й
???е. В ?????и ?я? ? ???о (?тя ???????я), ?о ?????ая ?? ????о ????ся ?
????. П????я, ?о ?? ? о??? ? ??, и ?е ??? ?????ь ? ? ???? ??м, ? ???д???
???ия ??? ?ня?я ?????? ?? ?? ? ?д ????.

Т?????е ???????е ????т, ??а ????я ??? ???ия?я, ??я?? в ???г, ???ля?ся
??? ???ия?? ??и?а, и в ??ую ???ь ????? ?я ?????о ???????х ?????х ????.

Т?????е ???????е ??? ?? ????? ? ???е ??ую?х ??ч:

1) ?????я? ????ию ?????лям ???ия?й ?я ?иня?я ?????? э?????? ???й;

2) о?????ь ???????ь ??й ???ия?й и ??? в ??м;

3) п????ля? ???ия?ям ?????? в ??я?и ???й;

4) п???? ?????ую ??? ?я????и ???ия?й;

5) ц??????? ??????ля? ??ь ???и ??у ???ия?я?;

6) с??? ?лям ????й ?????и [7,350].

На ???? ? ?? ? ?????? ?н, ??? ??о, ? ??? в ??? ???и ???о ????? ????? ??
????х ?? ??й. Поэ?? ??ь ??о ??т ??о ???? ??й, в ????? ???? ????ы ???????
?н?а ????ы ??? ??????е ???? ???я ??ч. Н???р, ??? ?????? ???ия?й ??т ????
в ?????? с ?????? ???????и ??й ???ия?й и ???. С?????я ??? ?я????и
???ия?й м?? ??????ь ц?и ???????ния ???и. З??и ????????я ???и и ????й
?????и ??т ???? ?????? ???ия?й.

Т?????е ?? ??я?ю ?ияют ? ????? ????? ???ия?й. С??? ?????? ?н в ????
???ля? ?? ?н?? ???????и: я?я?ся ? ???ия?е ???м ???, ???м ???в ?и ц???
???и. Т?????е ?? ?ияют ? ??я?е ???й “make-or-buy” – ?????ь ??????й ???т
???оя??? ?и ???? ?о ? ???е. П?????? ?зы?ют п???, ?????? ???????-???????
?д????ию-?????ю.

Р??? ???ую?е ?? в Р??и ? я?яю?я в ??? ??? э?? ??а ????и, т.е. ?и ? в
?л?й ?? ??сят ? ??? и ?????я, а ???уют ? ??? ???ы ???о ??, в ?м ??е ?
???е ?о???, ??дя??я ?д ?ия?? ??????о ???????я ?????? ????й.

П?????, ?к ???ия?я, ?к и ????е, ????ы ? ???о ??м ??? ???в, ???о ?я???ю в
???е о ?м, н???? э? ?????, ?о у?????? ??е ?? и ?? ??? ?п?????е ???. О??
? ???? ???и??? ???я ???? я?я?ся ?????е ????х ???? ?????? ????й, ???ляю?х
??д ?????а, и ?к ????? ?н?? ???в, ??ю??я в р??ря??и ?????й. И??о ? ???
?и?а ??????и э?? ?????я ?????я ???????й ??? к ??????ю ?н ?????? ????й.

П? э?м ?????ю?я ?а ?????я ??????я ?н ?????? ????й. П??е – ?????? ? ????,
и ??де ??о ??????? ??????? ????. В??е – ??? ????в ??????я, ?к ?????о
??????о ???????я, в ????? ????, ????, ?? ??и, ? ??? ????р?? ????? ?????,
?????я ???? ? ?к ???е?й ?????? ???? ?? ??и [6,291].

М???м ??????о ???????я ??ю??ся в ??ую?м: ???? ??я?е ???к? ???ют ??ь у
??х ???? ?????аю?х ???ия?й ? ?к ????? ?????? ??. Н???ую ?лю ??и в ????
30—40% ???уют ? э???, а ???уюся ??ь ??????ют ? ????? ????????аю?х ???х,
? ???ях ?????? ?????. П? э?м ???е ??????ы ???ую?я ?к ? ????? ??е, ?к и ?
э???.

С????т ??й ряд ??о?в, ?ияю?й ? ?????? ?????? ?н:

1. Н??ия ??????о ??а. Для ??????? ???? ???? ???п ?а????? ???????я ???,
?о ?????ая ц?а ??? ?? ?????о ??л??а к ??, ? ???й ???т ??т ?? ??? ???м
????лям ?и ????? у ???х ?????в, т.е. к ????;

2. Н??ия ????х ????й у ??????я-??????я. Е?и у ???ия?я ?? ????е п???????е
????, ? ?я ???? в ??м ??е ???????? я?я?ся ???а ????и ??? ???, в ????? ??
????ся ???ь х???а (??????? ?????? ???? ?к?? ??ь ??оя?? ????, ???е ?я?? с
?ос????м ????й);

3. К?????и ?????. С??? ??????о ???????я ???т ???й ?????? ????? ???????
???. П?ед ?? ??т ??? ??????? ????е ??????? ?? ??у ?? ?я ??и??я ?????? ?я
???? ????та;

4. П?????й ?? ???ия?й. Тр????? ?? ??у ??я ???ия?я? ?о???ют ??????е ????а
??у ??. П???я?е-??????ь ??????? в ?м, ??ы ?? ?? ?к ??о ??,
???ия?е-?????ь, ????, ??????? в ?????о ??? ??х. П?????я ?? ?е??я?й ??т
????ь ?????? ?ия?е ? ???ь ?????? ?н;

5. В???и ?я ???? ?????в ?????? ?????. В?????я ????ия ???я? ???ь э??????
??и в ????, в ????и ?? ?????и ? ?????в и п?????й, ????у ???ия ??т
?????в?ь ?? ???с ???ия ????и – ? д??и ??я ? ???и ????у ?????ю. Э? ????ся
???? ???, ?? ?н? ?????ую?я ???й ????н??ю, т. е. ????? ???м ????ям (????,
??ю???? и т. д.) [7,356].

2. Ф???, ?ияю?е ? ?????? ?????? ?н. М?о? ??????о ???????я

Т?????е ?? ?????аю?я ?????? ????? ? ??? ??? ???? и ???яют ??????е ???,
???е ? ????? ?я ???? ???????я.

К ??????м ???м ??????о ?н?????ия ??ся?я:

· ??????е и ????????е ???и ??у ?????й и ????и ???ия?;

· ?????я ?м???х и ????х ????, ?????? в ????? ????;

· ?????я ?л????х, э?????? и ????х ???;

· ??????е ??? ??а и ?? ?ия?я ??у ????? ?????и ??????я? ТНК;

· ????? ???й ? ??х ???;

· ???д ???и, ????? ????и ???ия?, ? ??н, ?е ???ы ???ы ?и ?????я ? ???д
???и;

· ????? ???? ???и, ????? ????? ????и ???ия?, в ?я? с ???и? ??о??й ?????
о ????и ???? ?и ?????м ????а.

П? ??д??? ???? ??????о ???????я ???ают ??е ???ы, ?к:

· э?????ую и ?????ую ????ы ???аю?й ??? (???ь ????? ???, ?? ? ??? и
т.п.);

· ???????? ???аю?й ??? (????е, ????ю?е ?е?еэ?????ую, ?????????ю ?я????ь,
?лю?о-????ю ??у и т.п.);

· ???ь ??я?и ? ??е ???аю?й ???;

· ??????, э?????? и ????е р?? (????, ??я??? ????я ??????о ??а г?????,
????????, ?????и ?????? ?лю?, ??и ????? и т.п.);

· ???ь ?н ? ??е ???аю?й ???;

· ???ь ???л??? ?лю??о ??а;

· ?ря?к э?????и (????) ???и ? ???аю?й с??ы;

· ?ря?к ???ы ????? в ???аю?й ??? и ?.

П???я?я ??мя?я п??????я ??? ???? в ???и ??с???х ?н в ????? ????,
??????ая ? к:

· ???иям в ?????? ????????х, ????о-???? ????, ????? ??????ю ????х ??н;

· ???ям и ????ия? ??? ???аю?х ??н;

· ????и в ???и ????ия.

В? ??ч???? ?? ???ы ???аю?я ??? ?????? ???ия?я ?и ??я?и ???я, ??й ??? и
??й ???? ???? ???т??ь ?????ь ????я ??????, в к?? ??? ???т ????? ????е
???и ????и ???ия? ?я ?????? ?н???х ?????в ?зя????й ?я????и ?????и
[9,126].

С??? ?????ь, ?о ???и и ?д?и, ???е ???яю?я с ???ю ?????? ?н, ???ую?я ?
??? ??? ??т?и в ??? ?????и.

С????т ??е ???? ???ля?и ?а????? ???, ???й ??ю??ся в ?????? ???? ???х ??
???? ??? ?н ? ??? ?? ????ю ?????й ????, ???ля?ую ???? ???.

П?? ?????ия ????? ?н ? э??????ю ?????й ????й ????ю п??? ????ую?й ????
???? ????е?о ????я. Т?? ???м, ????? ? ????????е в ??? ?????й ????. В
?лях ????р???ия ???и в ??? ?????й ???ии ????ют ? ??? ????? ?? ? ????
???, ? и ? ?????я?? ?????й ????й ????????, ???????, ?????е, ???????е
???, а ??е ???ы, ????, “?у-?у”.

Для ????ия ???? ?????и ??ы? ТНК ??мя?я ??????? ??ю ??у ???в, ??????х в
????? ????. Э? ?????я ??м ????????я ???и ??у ???? с ???м и н??м ???м
???????я. Т?, в ??? ???х ????х ??? в ???аю?й ?р?е ? ????ю ? ???й ?????я
ТНК ?????? ?? ??т ???? и ?о???т ????????е ???и в с??у с ???? ????? ????.
Т?? ???м, ?????я ???? ???и, ????? ???????ю, в ???х с ???м ???????? и
????? ???и ??????я ТНК в ???х, ?е ????е ??? ??. В ??е ?????я ??а ?л???
???? в ????? ????. В ??? ??? ????х ??? в ?и??ю?й ??? ? ????ю ? ???й
б????ия ТНК ?????? ?? ?????й ???? ? ????ю, ???ля?ую ???? ????, ??т ????,
?о, ?к и в ????ем ???е, ???я? ???с????ь ???ь в ??? с ??е ???и ????? ????
и ??????? ????е ???и в ????? ???? [9,128].

Т?????е ?? ????ют и в ?лях ???ия ??й ??ы ??ч???х ????? ??? в ???аю?й
???. Э?? ??о ???ь, ???я ????ь ??????х ???в в ???, ?е ?????а ???яя ???ия.

Е? ??й ???й ??????о ????з??ия я?я?ся ?????я ??????, э?????? и ????х ???
?я ?????й ????. Ц?ы ? ??????е ??? в ??? с ????? ??? ???ю?я ?я ???ия
???в, ???е ??т ??и??ь в ??? ??????я ????х ??? (????, ??а ?????).

Т?????е ?? я?яю?я ??е ????? ????????о ???а ??? ??у ????и ???ия? в ?лях
?????я ???????й ?????и и з????я ???й ? ??х ?и “???х” ???. О?????й ???
ТНК ??т ???? ??? ?и д?е ?????е ??, ?о ???? ?????? ?????? э?й ???? ? ??е
???аю?й ???. Для ????ия э?й ц?и ?????я ???ия ?? ??ля? ????, ?? ??ня?
????у ???? ?????? (??м ????я ?? ??оя?? ???).

И????я о ?????и ?????я ?????? ?н я?яе?я ??? ????????.

П???а ????? ????о ???в ?????я ?????? ?н:

1) Ц??????? ? ??? ???? ?н. Е?и ?я ??????? ?о??а ????? ?????й ?????? ??к,
? ?я ??я?я ???й и ??? ?я????и ???ия?й ?????м я?я?ся ?????? ?????? ?н ?
??м ?н????? ??а. Ф????е ????? ???иятия ???ют ???? э?????? ??д ??????я в
???ь ????. Дея????ь ???ия?я ?????ся ???, и ?р????? ??р ? ????т ?ия?я ? ?
??н??е ?????.

2) Ц??????? ? ??? ?????? ???: ?????ся, ??а ??к ?я ??????? ???? ?? ?
?щ???т, ?? я?я?ся ??????м, а ???ия?е-??????ь ?????т ????? ????????и
???тя?. П? ??????и ?т??? ???ю?я, ?к ???о, ??????е ????? ???ы. Д??й ??д
???я?, ???? э?????? ???, ???????ь ???ь ???? в ??м. О??о ?и э?м ???ия?е,
???ляю?е ????ю ? ?????? ????, ???? с ??????м ????? ?????м, ??? ??оя??
????. Э? ????о ?????я ? ????и ?????в ???ия?я. Поэ?? ? ??т?е э?т ???
???я?ся ??? ??о.

3) Ц??????? ? ??? ??? ???: ?????ся в ?х же ??аях, ?о и ????? ??д, ? т?
?? ??ю???, ?о в ?? ?лю??ся ????, ?????ю?я ??оя?? ???ы. Н???а ? ????
??оя?? ??? ???т ? ??? ?????й пр???и.

4) Ц??????? ? ??? ???а “??? ?юс”: ?????ся в ?х ? ??аях, ?о и ???????е ?
??? ??? ??? с ?й ????, ?о в ?? ??????я ???? ? ???ь, т. е. ???ия?е ???? с
???е ?????? ???????ю. Б?? ?я н????я ???? ??т ???ь ????? з??? ?и ???
???ы. В ??? ??? ???? ????т ??оя?? ???ы и ???ь, ? ??? – ??? ???ь. Н????
???? ????ля?ся ?????? ????, ??? ??н?????й ???????, ?и ???и, ?о ???няя
?ж? ?? ?????о ?????.

5) Ц??????? ? ??? ?????? ??? ?юс ??оя?ая ??????я ????: ?????? ???? ????и
???ия?ю-?????ю ? ?????? ??а?м и ???у ????м ???ия?ю-??з???лю ??????й
????.

6) Ц??????? ? ??? ?????в. Т?????е ?? ? ??? ?????в ???? ????ы в ???иях,
к?? ????? ????о ???? ?н ?и ??????? ???ы для ?????о и ???? ??? ???. Д??й
??д ??т ?? ?????н ?и ???и ?? у???:

– ???ия?е-??????ь ??т ?????ь ??????ь п???ию ? ???у, а ???ия?е-?????ь ??т
???? ????ю ? ???е в ???н???м ?????;

– ???ия?я ???ют ????? ?????? ??й;

– ????? ???а ??у ???????и ????и ?и ???е ??? ? ???й ??к ?и ??? ???.

П??е ?а ???я ???яют ????? ????ы ?я ?????? ?н, а п???? ????? ?я ??, ??ы
???иятиям ???? ?? ? ?????? ?? с ???, ??? с ???? ??????и. Е?и ?тя ? ?? ?
???й ? ??лня?ся, ??т ????? ???ия, ?и ???й ????ы ? ???ря?я о ?????? ?не.
Т?? в ?????? ????н? ?????? ?н ???ся ?????ь ??????? ???, ?о ???т ??????
п???я?й, ???е в ????? ? ??? ??и ???????ь ? ??е ???я.

7) Д??? ???????е ??ю??ся в ?????? ????х ?н ?я ???ия?я-??????я и
???ия?я-?????я. Н???р, ??? ??т ????ь ????ю ? ??м “??? ???ы ?юс ????”,
??? ???? ????ю “по ?????? ????”. П? э?м ???а ?????я ? ?????ный ??р. На
???? ???е ???????е ? ?л??о ???? ???????я, ???ая ???а в ?м, ?о ???ь ??? в
??м ? ??а ????м ???ям ???ия?й. Дл???? ????? ???? ???????я ?ж? ???? к
????ю ???е??????? ???ия?й. К?? э??, ??? ??д ???я? ?????ию ??????й ??т??и
в ????, ????у ????? ??оя?о ?????ь э??????е ????????х ???? [1,305].

3. Ц?? ???????и ??? ???? ?и ??с???м ???????и

Р????м ???? э??? ???ы ??????о ???????я, ??р ???????и. Э???? ??????о
???????я я?я?ся ???-???а ?????и – ??р ???????и, ?д ???м ????ся ??л
(???п??ь ???в) и/?и ??????е ??ы, ???е ???? ??ую?? ?????:

· О??????? ? ???ь и ??? ? ??й ?я????и. О???????, ??????я ?????ую??
????ия?, ?????? (? ? я?я?ся ?????й) д????? ???ию ??????й, ????ю ?о
????????? и ??я?ю ?????х ???й в ??? ????? ????, ? ?? в ??е ????? ?я ??а.
От??????ь ????, ?о ?е ??? и у??и ???о ??? ???????и ???ю?я в ?о бю??е.
С?я ????я (???) и, ????, ?? ??и. К??й ц?? ???????и ????? ?????ю ????ю
(????т ???), ???ю ????т ?бо ? ???й ??к, ?? ??? ???м ???????и ? ??????
??.

· Ч?? ?????? ???и. Ц?? ???????и ????ля? ??й ?????? ?????е ??? ??ы, ?
???м ????? ?????? ???и.

· О?н ????. К??й ??р ??????с? ??т ??? ?????ля, ???й ???л??т ?о ?я????ь,
????т ???я и ??т ???????ь в ???? ??ых ?у ?????.

· Свя? с ??????. П???? ??? ??р ???????и ?? ???????я ?и?? ??ы в ??м, ? ?о
?????? ??з ??????е ????? ???и ???ет о ????т? ?????х ??????ям ???о ?????а
??ы, а ??е ??р??? ?о (??? ???ия) ?и ??я?и ??? ???й (????, ???я ? ??
????, ???аю?м $1.5 ?н.). В ?ою ???ь ??? ????? ????? ????я о т?, ??ы
дея????ь и ???? ??? ???????и ? ????и ? ?з??я ?? ?????и (????, ???я?я
с????е ???? ????а). Ц?? ??????с? ????? ???????ю ???? ????ии, ? ?? и ??ию
[1,315].

На ???? ??ляют ??ую?е ?? ???в ???????и:

– ??? ???и (???-???) – п??????, ???е ?????? и ?? ?т?? и ?? ???. Дея????ь
э?х ???в ?????я ? ??? ????? ?и ???и. Т?? ??т ?? ????? ?? ???е?я ?? ??а
?и ????? ???в. Т?ая ???????ь ???т ?????ую?й ???и ???ы в ??я?и ???й.

– ??? ??? – ??????е, к??? ?????? ??? ?? ???ы. Э? ???? ??????я, ???е ?
?еют ?я?? ??? ? ???й ??к (???ер, ??л ??????) З??а ??? ??? ???т в ?????и
??? ?и ???? ???е. Их ?я????ь ?????я ???н? ????? ?????х ??? ? ????.

– ??? ???? – к ?м ??ся?я ??????я, ?я ???х ??? ????? ?????ь ??у ????и и
??????. Н???р, в ?????м ????? и? ??? ??????. У????е ???? р???в ????ля?ся
? ??? ?????я бю??а ????, ?и э?м ??? ?????в ???? ??ко в ??????й ?и ??????
?????е. З??? ???аю?я ?????м ???? ?и ????й.

– ??? ????? – ??????е, ???е ?????? ???ы, ??? и ?????. О? ???? ? ??????е
???е??о и ???? ????, ?????т п??й ????? в ????? ??и ?и ч??ю ???в ????.

– ??? ???в – ??????е, ???е ?????? ??? ?? ???. О? ??т ???????ь ??? ? ???у
и ? ???? ? ???ы. О?? ? ?л???й ????н ?ми ???я?, ???е ?ияют ? ??? ???и ?
??? в ??? ??????й ?????и “????-???а”. Р???????ь ?я????и ??? ???в ?????я
? ??? ?????? ???а ?и ??и ???и. С???е ??? ???в ??т ??й ??ю ????? ???а и
?????ю ??? ????.

Ч? ??? ????в ?о???т ??а, ?м ??? ??т ???в ???????и, ?м ???е ????ся ?????
э????й ?? ?????и. О??о, ???е ??ы ? ??? ???и/??? и т.д. ??о ??? ???ь
????, ?о ? ???? ???ы ??у ?? ????? ???ы. Ч?е ??о в ???? ????ют ??? ??? и
??-?а ??? ???? [2,135].

В???? ???в ???????и ???я?:

• С???? ??я, ?????е ?я ??я?я ???й, а ??? ???? ???? ?????ия ? ?????и
????.

• В?? ??? ?? ??? ? ????м и ????м.

• У???? ???. (К??й ??р ??т, ???о ? ????л ??г).

• О??? ????? ?я????и ?????н?, т.е. ????о э????о ???ют ?е ???-???ы.

В???? ???в ???????и ???т:

1. С???я ???ы ?????о п?????я – ?????я ??ы ???????й ?????, с???????ия
??????? ??а.

2. П??????? и п???????й ????? ????а. Во-???, лю? ??? ????, ?о ?и ??ют и
к?? ???? ??т ? ??? ?я ?? ??ы. А, ?-???, ?и ??? ?? ???? “??и и ?????я”
??? с ??????.

3. У???? ??й ????и??й ???ы. Н????о ?????? ????е ?? ???ы ???????о ?????а
?????и: ??????о ??м ????ся ? ??? ??м ?????, ? ? ????? и ??????.

В?? ????, ?о ???а ??? ?в?????? ???ся ? ??? ????ю?й ???????й ????ы, ? ?
?я???но ????ю ????т с ?й [1,380].

4. К???ь ? ?????? ???????? в ?лях ???????я

С??я 40 Н????о ???а РФ ??????? ????у ??????я ????м ???м ???ля ?? ??? ?я
??й ???????я. С??ня ????? н?м э?й ??? ???? ??о ????, к? ? ???ы
?????????, ?к и ? ???ы ?????няю?х ???????х ???в. В ??? ???? ???? ??я??
?????ы ??рш?????я ???? к ???лю ? ?????? ????????.

В ?????? с ??????? ????, ?????? О???? ?????я? ????й ???? ? 2008–2010?.,
М?????о ???ов РФ ?????о и ?????о в П???л??о РФ ??н???т, ???й ???????т
???? в Н???? ??? ????й, ?????? ? ????????е ????о ??????я ?????? ????й в
??е ????? ???ля ? ??????ю ????ия и ???? ??? ???в.

Д??й ?????? ????н ? ??????? ?х ???? ?????и ???в, в ??? ???х ??т ??????е
в ??? ??, ???яю??я ? ??, ???я ?? ? ????а ?????? ???, ? ?я???и ????я?
???я в ????, ??? ???ля ?? ??и ??ш?ия?, ???яю?? ????ь ?ия?е ? э??????
????? и (?и) ???я и ????? ???.

О???й ??ю ??????а я?я?ся ?оря???е и ????е э?????? ????? ???ля ? ??????ю
????ия и ?л??й ??? ?л?? ?и ????? т?????? ???????я, ????е ???я в???????
?ц и ????????е ??в ?????я ?????ия ?н, ?????х в к??????х ???х, ?????? ?и
???? ??м ?я ??й ???????я [23].

П???я ? ???? ???оя????ь, ????? и ????? ???? ????о ??????я, ?????ся ????
?????и ?? ?. 20 и 40 Н????о ???а и ?н????о ????ь ч.1 ????, ????ю?м
?????ую?е ??????ия и ???ляю?м ?я ??й ???????я ??е ??ж?ия о ???????х ??х
и ??????? ???х, а ??е о ????и ?????ия ?н, ?????х в ??????? ???х, ??????
?и ???? ??м. В ??? ????? ???а ??????ся ?лю?? ше?ь ??, ???? ???ляю?я:

1) ????в??? ??, а ??е ?ря?к ?????я д?и ???я ??й ?????и в ??? ?????и ?и
?????о ?? в ?????и;

2) ??е ????я о ??х, а ??е ???? ??ч??в ?????, ?????? п? ?????и ?????ия ??
??????? ??? ?????? ?и ???? ??м;

3) м??ы, ???я?? ?и ?????и ?????ия ?? ??????? ??? ???? ??м;

4) п???ь ??????? ???, а ??е ?ря?к ?????я ?н и ??????ия в ????е ??? о
?????х ??????ь??м ??????? ???х;

5) п?я?к ???ия ???в ??дя ? ??? ?????в ??????? ??? ? ??? р?????х ?и ????
?н;

6) о?? ????я о ??ю??? ??у ????? ???? и ?????????и ????иях о ???????и.

З??????м ??????о ???? в Н???ый ??? ????й в ??и ????? ?л??? ???в ?
??????ю ???ля ? ???? ????ия и ??? ???в с ??? ???а ???????я и ??р????? ?
????аю?й ???? ?????е?х ???:

1) ???, ???? ???х я?я?ся ????????, ??оя?й ? ????м ??е в ???? РФ, ?е
?????а ????ая ??? ??? ? ???ь ?????й;

2) н???? ??????? ???, ????м ???х я?яю?я ??? ???й ???? ?р??и, ??я?е в ???
??ую?х ???? ??п: ??ь и ??????ы, ??? ???ы, ???е ???ы, ?????е ???ы, ???е??
??и (? ???ю ??х ???в, ???да??у М?э??????я Р??и);

3) с??к с ?????и ю????й с ????? ???????? и ?????х ????? (т????й, ??дя??я
?д ю????? ?????х ?????), ? ?????яю?х Р????й Ф???? ????? о ?????????,
???е ???????? в э?х ?????? (? э?х ????иях), и/?и ? ??? ???в и ??? (?
???ю ?????х ????? и ?????, ??????у М???м Р??и) [21].

З?????т ??ня? ?????е ???? ?? ?и ????? ???ую?? ????, с???о ???? ?я ??й
???????я ?????я ??, ?????я ????и ???, ?? ?? ? ??????о Н???? ????. П?а ?
???? ????, ????я, ?о э? ?? ??????т ????.

Р???й ??й ?я ??й ???????я ?????ся ???? ??, ???я ????я в ???? ???????
Н???? ???? ????а ?н ? ???м с и????? (а п? ? ????? – ???д??) ???? (????,
????), ???е ?в??? в ?????? э?н????х (??????) ???ях ???, ? я?яю??ся
????????. П? ?я??? ????а ???? ?н ?????я ?????ь ??????о ??? ?????я
?????ия ?? ??? ??ч?м ??м. Ц?а, ?????я в ????? ??????? ???, ? ??? ??ы??ся
?и ?????? ?к?о ????а.

В?? и ??????е ?т?? ?????я ?????ия ?? ??? ?н??м ??м я?яю?я ??? ? ????
с??? ???в в ???? ????ия ????? ???????? и ??????вия ?а????? ???????ю,
????у ?????ю ???в. Т???ся ???? ???а, в ??в???и с ???? ? ????а ?н ??ок
???ю?я ???ия ???? ?н, ????е?х ????? ???? ?и ??я?и ???й о ?????? ???.
На???й ??н ??? ??я? ??е ???е в ???, ?? ?????я ?? ??? ? ??????т ?????
????у, ???ляю?? ?е ?????х ???? ????а ???? ?н. Т?? ???м, ?????ся ??ю??
????е э?????? ??и, ?то?е ? ??м-?? ???? ?? ??ны ?и ??? ???о ????а.

П?????я ?????я ???? ???? э?????? ????? ???ля, а ??е ??????? ???? ?к
????????? ? ????ию ????????, ?к и ????х ??н?.

В ??????е ???? ???в ?????я ?????ия ?? ??? ???? ??м ???я?ся ???м ??
??и??и ???? ?????и (????? ????), ???м ?????? ??????? и ???м ??????я
???и; ??е ??, ??ня?ся ????? ?????? в ??оя?е ??я ???в ?????я ???? ??.

Для ??й ???????я ??т ?? ?????н лю?й (? ????м ??ю???) ??д, ???й с ???
?????х ??оя???в и ???й ??????? ??? ???? н???е ?????о о????ь ?????? ??
??? ???? ц??. П? э?м ??д ?????? ???? ?н ????ся ??????. С??в, ???? и
???????й ??????? ?ря?к ??л???ия ???в ?????я ?????ия ?н ??? ры??? ??м в
??м ???ую?я с ??????? ????и.

К?? ??, ????????я ????? и ?????е М???м Р??и ?????? ???? о ?ря?е ?????я
?????ия ?? ??? ???? ??м ?я ??й ???????я [23].

З???р?? ???я? ???? ????? ?????, ?????? ?я ?????я ?????ия ?? ??? ????
??м, в ????и ? ?? ?лю??я:

1) ???? о ???? ??х и ????? ???х ??– ?я ???в, я?яю??я ????м ???й ????
т???и;

2) т????й ????? ???й ???? Р????й Ф????, ?????й ФТС Р??и;

3) д??х о ??х (???? ????й ?н) и ???? ?????, ?????ся в ?????х ????? ?????
??????? ???в ???????й ??ти и ???в ??н?о ??????ия в ?????? с ????т????
Р????й Ф????, ????в РФ и ??????? ????и ???;

4) и????и о ??х (???? ????й ?н), ???? ????? ? ?????м ???м, с?????я в
??????? и/?и ??????х ???ях и ??????? ????;

5) с???й о ???? ????и ???? ???, ???я ?????а в ?????? с ?к???????,
????ю?м ????ю ?я????ь в Р????й Ф???? [18].

В ??????е ????? ???? ????? и ????, ???е ????????и ????ляют ????м ???м и
???е ?????ют ?????? ?н, ???я?? в ??????? ???х, ????. С???я, ????е в ??м
???е, ?????уют ?????, ????ем? в ??????й ????.

Е?и ???????? ???а? ????о ????? ???, ????ы ?л?ы ????я ???????и ?и ???и
?д???я ??? в ????и ?? ????? ???, а ? ??? ? ?х. П? э?м ???й ???й я?я?ся
?о???? ?? ??? в ?????? с ?????? ????? ?????я ???? ??, ? ??? ???????
Н???? ???? ???. Ук???м ????? ?????я ???? ?? ??? ????? ??т ?????ся ?к
????????и, ?к и ????е ???.

В ??аях ?????ия ?л?? ???????о ?????е к ??????н? Н???? ???? ???????и ?
????? ????х ??????? ?????????, ???е ?????и ????ы, ?????ю?е ???? ????
??и??? ?н ??? с ???????? ???.

З??????м ???ся ?я???? ????????а ????ля? в ????е ??? ???ия о ?????х в
???в? ???е ??????? ???х, ?? ??а ???в ?и ???? ? ?? ?????е?х ?е?к, ??ю???
в ???е ?????? ?? с ??м ??м (?????и л??и, я?яю??ся ????и ??????? ??ки),
????т 100 ?н. ?б. П??????я, ?о ??я ????ия ??? ?????я в ????иях к ????м
????иям ? ??? ? ???ь ?????й, ??? ? ??? ????? ?ц, а ??е к ????м ????иям,
????? ??????ю в ????е ??? ?и ????? ?????х ????х ???в.

О???? ?ря?к ??т ??????? ?????? ??? о ???ях и ???иях, ???е я?яю?я ????м
???ля ? ?????м ??????о ???????я в ?лях ?????и ???в, а ?к? ????ю ?????
?????.

В ??????е ??????а?ся ?????ь ??ю??я ??у ?????????и и ????? ???? ??????н?
????? о ???????и ?я ??й ???????я. И???т ????? о ???????и ??? ?????ся в
??????й п???е и ???я? ????я??? ??м ? ????ия ??????? ??? ????ь с ?????
?г??и ????ия, в ???х ???ую?я ??? ?????я ??в???я ?н ??? ???? ??м. В????е
???й ??? ????ия и ????? п??????? ? ?? в ??????? ??ке ? ??? ???ь ???????
??? ????? ???ми ?????в э?й ??? и ?????ия ???в ? ?й [23].

У???я ??????ю ???? ????? и ??ю??я ??х ????? ? ???й ???, ? ?????? ?я?е?я
????????а о ??ю??и ????ия о ???????и ???????я г???с???я ???а. В??е с ?м
????е ????? о ???????и ????? ?? ? ?? ????ия ?????????и, ????? и ????и
???? ??а ????ия ??х ????й Н????о ???а о ?????? ???????и, а ??е ?и ???и
????? ????? ????х ???в ?????ую?й ??????и.

З??????м ???????я ???????ь ? ??????е ???????е ???? ????????? в ??????й
?? ?и ??????е ??????х ???? о к??????х ???х, ?????х в ????м ???е с ??м
??м (?????и ???, я?яю??ся ????и ??????? ???). П?????я ??е ??? ???и ?
????е ????????? ???й ????ия о ???????и, ????е ??блю??е ??????? Н????
???? ?ря?а ????ия ?н ?я ??й ???????я [21].

5. М?????? ??? ??????о ???????я

Р????е ????е ???????? ? ???? ??, ?????ю?х, ?кую ?? ?????? ?я ??й
???????я в ??аях, ??а ?? ??? ?д??? ?д ????й ????. Н???????к в ???? ??т
?????ь ??р ? ???й ?я ?? ??. Н???? ??? ? ?я??? ?о ?????? ???ую ?и ??ю-??
??ую ??. П?????ть ? ?я ??й ???????я “?????ую” ?? ? ??? – э? ?????а ????х
???в.

В ???х – ????? О????? э??????о ??????? и ???ия (ОЭСР), а ??е в ????х ???
?????? ????т ?? ?ря?к. Т? ???д??ь ?я?л ????????? ???ля? ?????й ??? ?? ?
???м, ??р? ??т ???? ?д ????й ????. На ??? ??яд, ???я, ?о э? ??? ??жня?
???ию. О??о ???? ???т ? ????. К? ???о, ?е ???аю?е ?????я ??у ????????? и
????м ???м ? ???у ?? ? ??????? ???м ???аю?я ??м ?????в. А????? ?? э?х
??н ?????ают ?? ????е ??ы ? э?? ??? [17,25].

О???я ????я ????а?й ОЭСР ?????? ??????о ???????я ???т в ?м, ?о ?? в
??????? с??? ??у ???????? ??? ??? у??????ся ? ???? “?тя??й ??”. О??о ?
???? ???ь э?? ??? ??? ? ???.

В ???? ?у??? ?я?? с ??м ?ня?? “?тя??й ??”. В ??? ??, ?????ые в ?????? с
э?м ????м, – э? ??, ???е я?яю?я ?????м ?????в ??у ??я ????????? ????и. В
????? ? ??, ?????е в ???т?е ?р????, ????ют ?ия?е ??и?? ????, ???е ? ???
????я ????ю.

Н???р, ?а ????ля ????ают ?а ????? ????ля в ?? и ?т же ?? у ??? и ?? ?
???. О?н ? ?х ??? ??ую ?? в 10 000 ????, ??а к? ???у ???я ???ь ??, ?????
? ???я ???о ???, ?и ????я ???? в ??е ??п???, ?и ??е ???у ???ю ?????в. И
?тя ?е ?? ???аю?я ??у ??й, ?и – ????т ?????в в ?????? с ????м “?тян??
??” ??у ????????? ????и.

Из ?????? ???а ??о, ?о ?яд ? ??о ????? ????? ?? в ?????? с ????м “?тя??й
??”. Для ???я ???? ???? ????ют ????е ??? ??с???? ???????я, ???е ??о
?????? ?и ?????? ?н ??у ????в???и ???ия? [17,28].

С???о Р????? ОЭСР ? ??????у ???????ю 1995 ?? ?е ??? ??о ????ь ? ?е ???:

1)???, ????? ? а??? ???;

2)???, ?н???е ? ???е п???.

З?? ??т ???? ???? ? ??й ??? ???. Б????? ?????х ?????, ???ая ?????? ОЭСР,
????? ? ??? ??????й ???? ??????ти ??????я ????х ???в. Н???р, в ???е 482
К??? ????? ???в США ?я? ????н ???п ???о ???а к ??? ???. Т?ая ???я
?ъя?я?ся ?м, ?о ??????у ???????ю ???а ???????? в ????и ??? ??о?е ???о
??? ???а ??. Э? ?я?? с б??? ??????м ?????х ???, ???ю?х ??ую ???ию с
т?????? ???. Т?ая ???????? ??т ?? ???а ????я ??? ??? ?н?????ия, ???й с
???й ???ью ??я??? ?? ???? ?????.

С ??? э?? в ?????х ????иях ???????? США ??ся ?ъя??? ???а ????? ???.
Н???? ???м ?????ия ?????? ?? ????я ?т?, ???й ?????? ???? ??? ?????е
????? в ?????? с ????м “?тя??й р?и”. Н???????к, ??о ?к и ????й ??н, ???
?????? ?т ??д, ?т??, ? ? ??ию, ??е ???? ?я ????? ???? [22].

М?????? ??, ???? ?? ????е в М?????х ??м???ях ОЭСР ? ?????о? ???????ю,
????т ? ??? ?и ???, ?н???х ? ???е ???:

1)??д ?????? ???р????й ??;

2)??д ?? ???ую?й ?????;

3)??д “???? ?юс”.

Клю??ю ?? ? ?? э?х ???х ??ют ?к ????? ?????ые ?е?и ? ???? “?тя??й ??”.
Их ??о ????? в ?е ???: ????? и ???е (?. ??у).

С??. В????е и ???е ?????? ???

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ffff030000000000

Сд?? “А” – э? ??????ая ??? ????????а. Е?и ?я??а ?о ??? с ????????й ????й
(??? “Б”), ???я я?я?ся ?????? ? ????ю к ??ке “А”, ??а э? ??? я?я?ся
????? ?????? ???й. С??и, ?????? ? ???й ?ж? ???????? ???ия?, в ???х ?
????т ???????? (??? “В”), ???ю?я ???? ????и?? ????.

С?ь ??? ?????? ???????? ?? э?? м??а ??ю??ся в ?м, ?о ?? ???в ? ???????
??? ?????ся с ??й ?????х ???в ? ?????? ???м (?к ?????, ?к и ???м). П????
?о ? ???? ? ?к ???, ?к ??т ????ся ? ??? ??яд.

Де? в ?м, ?о ??д ?????? ?к??????й ?? ??зя ???я? ??????и, ?з ??? ????
э?????? ??оя???в, в ???х ????ля?ся ??????ая и ???????ая ???. Т?ая ???
?о????я с ??? ???? ???????, к??? ????? в М?????х ?????иях ОЭСР ? ??????у
???????ю. В ????и, ????ую?я:

-??????? ????а ?и ??г (??а ???, ?п ????а, ?? ???ия и ???ь ??? и т. д.);

-????? ???я, ???ляю?е р?????? ??? и ??д ??у ????и;

-э?????? ??оя????, ???ляю?е ??? (??????? ???????, ??? ???, ???ь ?????и ?
???, ???? и ??а ????ия ???????? ??????я ??а, ?? и ?? ???ия ??? и ?.);

-????я ?зя????? ???ия. Э?т ???? ????т ??е ???ы, ?к ????? н?? ??в ????и,
???ь ??????? и ????? ??а [15,41].

С ??? ?я???х ???? ??у ??????? и ?????? ???а??й ???й ????????я ?? ????й
??т ?? ??я? в ???? ???й ?? по ??????? ???.

М?? ?? ???ую?й ????? ??ю??ся в ?м, ?о ?????ся ??, ? ???й ??р, ??????й у
???????? п????а, ??????я ????????? п????ю. Ц?а ?????и ??? ?????я ? ????
???й ??и ?и ?????е.

Для ????я ???? ??и ????ю?я ??ые ? ?????? ???м. О??? ? ????я ??и ??е
?????ую?х ???т??? ? ??? ???ы, ?я??? с ??????м ??? (????, ???ы ? ???
????? ???), ??т ????я ????ью ??? ? ???? ??е ?и ??ю??и ????? ?????? ???й.

М?? ?? ???ую?й ????? ??л???я ??? ??? ?????? ???????? ??, ?? ????уют
?????е ??? ? ?????? ???м. Он ??т ???я?ся и ??а, ??а ???ия ??у ??????? и
??????и ???? ???ают ?????е ?ия?е ? ? ?? и это ?ия?е ??? ????.

М?? “???? ?юс” (??? ?о ?е ???ют ????м) ???н ? ?????и ??? ????? ???в в
??р????й ???. П? э?м ???аю?я ???е в ???? ??аях ?я?е и ????е ???ы ?
?????? (??????) и ????ию ???в, ???ы ? ??????в?, ????, ?????е и т. д.

Чт?ы ???? ?? ?????, к ??????и ??? ???ля?ся ????. Н???? я?я?ся ?э????
???????, ? ?? ??а ???и, ???я ?я ??? ??ы ?я????и.

Р?????? ?? ??? я?яю?я ????. Но ???????? ??н – ??? ОЭСР ? ??ю?? ?????и
??????я ??? ???в. О? ???? ? ???е ???и. О??о ???о ????т ????, ??е?ю?я
????ь к э?м ???м, ?? ????? ?????х ???в ? ?? ??? ?????в. О???й ???? в
д??м ???, ?к ???о, ??? ?, ?о ?я ????ия ?????х ???в ?????но ???? ???.

М??ы ???а ???и ???? ? ???? ???и, ???я ????т в ?з???е ????? ??????? ???.
Р????? ОЭСР ???? ?а ??х ???:

1)??д ??????я ???и;

2)??д ??? ???и.

С?ь ??? ??????я ???и в ??ую?м. С??? ?р?еля?ся ???ь, ???ю ????я??? ????
???ют ? ????? ??? и ???я ??? ?? ???? ??у ??. З?? э? ????я ???ь ???я ??у
?? ? э?????? ??? в ?????и ? ???и ? ???я в ?????и ???и. В?? ???о ???ия?я
???ля?ся ? ??? ???????о ???а, а ??е с ??? ???? ???? ??а [17,36].

Ф??????й ??? – э? ??? ???й (с ??? ?????? ??в? и ????? ???), ????ля?? ???
???ия??. К ???иям ???? ??а ??о ???и, в ????и, ??????е ???и в ????? ????и
?и ??у ???и ??и ?????х ???ия?й, ?ею?х ?????? ???и.

М?? ??? ???и (??? ?о ???ют ??д ??? м??) ???н ? ?????и ??? ??и ??????
??й-?? ?? (????, ? ????ю к ????, ???м), ???ю ???? ???????? ? ???????
???. Э?т ??д ? ??? ??ж ? ????й. Но в ??? ??? ???ь ???????я ??е ??? ?к
??????, ?к и ??оя?? ???? (?и ????м ??? ???ь ???????я ? ??? ??оя?? ????).

6. П???ы ??????о ???????я в Р?с?.

П???а ????я ????т?? ???????я в Р??и ??о ?я?на с ?????м ?????й ??????к?
??, ???яю?й ?????ь ???й и ?????? ??н ?????й в ?? ?????ия ?????? ?н ??н
?????й. Поэ?? ???и в ??й ??? ?????ую ???у ??и ???я? ? ????, ?то?е, ???я
????е ?????х ??????? ??? ????и ?я????и, с?? ?????? ???, ????? в ??? э?х
?????.

Н???е ??????? ???я в ??й ??? ???ы ????в SAP и Baan , а в ????е ??я ???о
??е??ют ?ш ??к ???? ???? Navision . Э? ???? ?еют ?? ??????о-????е ?н?ы,
?е ??????е ???ы ??т ??????я с ? ?????м ?????? и ?о???ь ??ы ? ????ю?м ?
????. П???ы э?х ???? ??? ??т???ы ?д ????? ???я. М??ы ???а ?????? ?н
?лю?? в ????у их ????? ???й, ?о ??? ????м ???д ? ???у ?????о ??а ??и???
???ия?я?.

С??? ??????о ???????я (?к и ?????ая ??????ая ????а) ??????о ?????, ???
в??, ???м ?????? ???ия?ям, ???иям, ???ю??я ????и ???? ????? и ???иям,
???ю?м в ???ю?х ???ях. К ?? ? ??? ???е ???? ??т ?? ????ь ?я??? с ????м ?
??й ??? ????ия ???ы. Н???е ?????н э?т ???с в ?????????, ?????? ???????,
????о?й и ???????? ???ях [20].

П??м, ? ??? ???ях ???? ?????ия ?????? ?ны ??? ?я?? с ????й ???????я. Т?,
в ?????аю?й ???и ???? ??о ???ся ??? о ???и ????я ???м ???в ? ??? ??и и
?? ???х ???в, ???е ??ю?я в ??оря??и ???ия?й. М???м ??????о ?но?????я
??????, ?о ???а ??и у ???? ?????аю?х ???ия?й ????? ? ?????? ??, ?и э?м
??ь ??и (30-40%) ?????я ? э???, о???яся ??ь ??????? ? ?????? ??? ? ?????
???ия?ях. Тра????я ??, ?к ???о, ??????тся ??дя ? ??й ?????и ???????я ?
???, ? ?? ???х ??? ???ия?я. О??о, ?и э?м ??мя?я ??е ????ь и ????? ???? в
?????е, ?о ?????я ? ?? ?????ия ?н?? ???????и ???? ????? ? ???? ????? ?н
и ??а??и ?????ую?х ??? ????ия ????. В ?????, ?? ??и, с ???й н??ляю?я ???
(?я?и, ????ия ? ВМСБ, ??г ? ??????й ????г, ??г ? ?иб?ь) ?????я ?? ??ч?й
и ?????о ?? э????й ??. Им?? ??ь ????я ??? ?????, ?я??? с ???????м “????”
?? ? ??ь и ?????ой.

Д?о в ?м, ?о ??в??? ???и ??и ?сят ?????? ??к?р и, ? ???м, ???ляют ??е 2%
? ??? ??? ????? ??и. В у??иях ?????о ??? ? ??ь и ?ф????? ? ???ы ?к ????,
?к и ?????о ??а, ??ь ??а ????? ???м, и ??????я ??о ????? р?? ????в.
С??ет???о, ?? ?????х ??? ?????? ? ???, ?????о ???аю?м “?????ую” ?? ??и
[19].

“С?????ю” ???ую ?? ????ют ???ля? ??дя ? ????и ???ы ??????? (? ??????ы, в
???е ? ??и, ???? с ????й ???ью ?????я ????? ???? ??) ? ???м ????и ?????и
и ??с??а ??и. Но ?о ??е “??????” ?? в ?с???е ???? ????к? И ?? ???? ??я
????? ???а, ?, ?к ????? ????? ??? ??????я о ??????? у ????х ????в
?зя????ия? В?ь ???????ю ?я ?????а ????ля?ся ??????ь ??й ???й ???ь ?н ?
??ь, а ?е ?о ??х э?? ??ня ???? в ?? ???в.

Н?а э???? ?е ? ??? к ???я?ю ???х ?н – ???м ??????? ?а ?????я. О?????й
??????м Р??и ??? ????м и ??? э?? ? ???ают ?? ??е ?????е э????ы. К?? ??,
в ??оя?е ??я ?????? ??, ?????? ?л????м ко??? ?????и ???ают с ?????
“?????и”. И э? ????? ????т ? ???? ????е ?л с ??й.

Р??? ?????х ???? в ??е ?????? ?н – э? ??ая ???? ?????о ??????о ???????я.
А????? ???? ???ают и в ??? ???ю?х и ????х ???????? ???ях. М??е ???и ???
????ю?я ? ???ы ?????? ?н, ??ы ???? ????х ???м. Т? ? ????? ??? 19% ??н?
????? ???? ????ют ???у ?а??р?? ????, ?е 21% ????я в ?о??е ?????я, а
????е ? ????ют ? ???.

Не ??е ??о ??т ???? ??????о ???????я и ? ????? ???????? ??е. К???
???????? ????, ???ю??я ???? ??а??и ??????х ?????, ????ю?я с ????й
?????ия ?????? ?н ?и ??????? с ?????и ???? (в ???? ???и ????х ??????) и
??????и ???? (в ???? ???? ??????). Для ???я э?й ??л?ы ???? ????ы ???ня?
в е??й ?????? ???с ??? ???к и ??? с ????? и ?????? ??л?и, ???няя в ???
??????? ??????, ??? ???? ???ую?я ????? ?? ? ???????ую ????ю. П? ?в???и в
э? ???у ?????в и ???? ????т ???я ?????ая ????а, ???яю?я ??????ь э????ую
???у ???? [23].

П?????я ???? ??????о ???????я в Р??и – э? ?? ?е ?????. С????? ??оя?е
?????? ???ы, ???т ???????у ???у Р??и ?????й ? с ?м, ??е ?????? ???????,
??. Р??? ? э?й ???? ??т ?????о ??я? ????ий ????т ? ???м ??е.

З?лю??е

Р??? ????н? ??а?й в ??е ?????ия ?н – э? ??ая ???? ?????о ??????о
???????я. А????? ???? ???ают и в ??? ???ю?х и ????х ???????? ???ях. М??е
???и ??? ????ю?я ? ???ы ?????? ?н, ??ы ???? ????х ???м. Т? ? ????? ???
19% ???х ????? ???? ????ют ???у ?????? ????, ?е 21% ????я в ???? ?????я,
а ????е ? ????ют ? ???.

В ??ю??и ???я ???ь, ?о ?????? ?н?????? в ???? э???? ???е?о ?я ?????????
????ы ????ия ???ия??, ??а ????м ?????м ??????ям ?????и (???м ???????и)
?????? ?????ая ?зя????я и ????ая ???оя????ь.

Т?????е ???????е ?????? ??? ?????? ??а ???и-???? ??у ???? ???????и ???я
(???), ?о ????? ?з ??????? ???ы ??????о ??а и ?????. В ?о ??? ??т ???п,
???? ???? ?т????и я?яю?я ? ?????? ??, ???е ?????ют ?????и ?????о ???н?
?????? ??д. По ?????? ??м ???ля?ся ?????ая ????? ?????и. Поэ?? ??????я
?????ая ?? ??т ?????? в ?м ???, ?ли ????т ?????ь ?????й ??? эф?????и
???????ия ???о ??? ???????и ?????и.

С??к ??р??ы

1. Е??в И.А. “С???ть ???а, ????о ????ия” М. “Д?о”: 2003г.

2. Б??в С.А., Г???к В.В. “Э?????ая ??ия. М?????ая ???ия ??? и ?????а” –
М.: 2005г.

3. В??? Х. “М????т в ???д??иях ??ы. П????????? и ?????я в ?????????
????” – М.: 2003г.

4. Г????? В.В. “Ц??ая ???? ??ы” – М. “Ф??????м” 2000г.

5. К??? Т.П. “О??ы ???????о ??а” У??? ???е М.: ИНФРА-М, 2003г.

6. К?ья?? Г.Ю., К????в С.Н. “У??????й ?? ? ???е “?и в о??”: У???. М.:
И?????-???????ая ???ия “С??с-К?97”, 2004г.

7. П?ий В., В??р В? Р. “У??????й у?т: П???” – М: ИНФРА-М, 2003г.

8. С?и?ая Г.В. “А??з ?зя????й ?я???с? ???ия?я: У??? ???е” М??: Н?? ???,
2004г.

9. Т?ч В.И., Т?ч М.В. “У??????й ??: ?????н? ??: У???” М.: Ф??? и ?????,
2002г.

10. Х?н?? Ч.Т., Ф??р Дж. “Б????с?й ??: ??????? ???” М.: Ф??? и ?????,
2002г.

11. Ц?о?????е. П? ?д. ??. И.К. С?????. “У??? ???е” М.: Ф??????м 2006г.

12. Ч??? Г.Н. “С???ия ???р???ия в ?р????? ???? ???ия?я” М.: И??а – М.
2003г.

13. Ш??? А.Д. “У??????й ??: П???” – М: ИД ФБК ПРЕСС 2003г.

14. Я???а Н.С. “У??л?? ????й: У??? ???е” М.: ИНФРА-М. 2004г.

15. З??н А.А., “Ф???ия ??????о ??о????ия” // С???ая ????ая ??а, №2,
2006г.

16. М?? Ю.А. “С??? ???????о ??а ? ?????м ?е??я?и” // М????т в Р??и и ?
р???, №3, 2001г.

17. Щ??щ К.В. “У?т ? ???м ???????и ?к ??? ???ы ??????о ??????ия ?
???ия?и” // М????т в Р??и и ? ???м №6, 2004г.

18. www.klerk.ru

19. www.ippnou.ru

20. www.roche-duffay.ru

21. www.financial-lawyer.ru

22. www.gaap.ru

23. www.business-magazine.ru

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