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ɋɨɞɟɪɠɚɧɢɟ ȼɜɟɞɟɧɢɟ ................................................................................................................... 3 Ƚɥɚɜɚ 1. Ɏɢɧɚɧɫɨɜɚɹ ɫɢɫɬɟɦɚ ȿɋ ........................................................................... 7 1.1 ɋɬɚɧɨɜɥɟɧɢɟ ɢ ɮɨɪɦɢɪɨɜɚɧɢɟ ɮɢɧɚɧɫɨɜɨɣ ɫɢɫɬɟɦɵ ȿɋ .............................. 7 1.2 ɇɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɨɟ ɪɟɝɭɥɢɪɨɜɚɧɢɟ ɮɢɧɚɧɫɨɜɨɣ ɫɢɫɬɟɦɵ ȿɋ ............... 15 1.3 ɂɫɬɨɱɧɢɤɢ ɮɢɧɚɧɫɨɜɵɯ ɩɨɫɬɭɩɥɟɧɢɣ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ ................ 18 1.4 Ɇɟɯɚɧɢɡɦɵ ɭɩɪɚɜɥɟɧɢɹ ɦɧɨɝɨɥɟɬɧɢɦɢ ɢ ɨɞɧɨɥɟɬɧɢɦɢ ɮɢɧɚɧɫɨɜɵɦɢ ɰɢɤɥɚɦɢ .................................................................................................................. 21 1.5 Ɉɫɧɨɜɧɵɟ ɩɪɢɧɰɢɩɵ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ. 25 Ƚɥɚɜɚ 2. Ɇɟɯɚɧɢɡɦɵ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ ɢ ɪɚɫɩɪɟɞɟɥɟɧɢɟ ɪɨɥɟɣ ɦɟɠɞɭ ɭɱɚɫɬɧɢɤɚɦɢ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ ........................................................ 31 2.1 Ɇɟɯɚɧɢɡɦɵ ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɢ ɪɚɫɩɪɟɞɟɥɟɧɢɟ ɤɨɦɩɟɬɟɧɰɢɣ ɦɟɠɞɭ ɢɧɫɬɢɬɭɬɚɦɢ ȿɋ ɜ ɪɚɦɤɚɯ ɩɪɨɰɟɞɭɪɵ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ. .......... 31 2.2 Ɇɟɯɚɧɢɡɦɵ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ ............................ 33 2.3 Ɇɟɯɚɧɢɡɦɵ ɤɨɧɬɪɨɥɹ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɚ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ .. 37 Ƚɥɚɜɚ 3. Ⱥɧɚɥɢɡ ɢ ɨɰɟɧɤɚ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɦɟɯɚɧɢɡɦɨɜ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ɜ ȿɋ .......................................................................................................... 41 3.1 Ɋɟɤɨɦɟɧɞɚɰɢɢ ɈɗɋɊ ɩɨ ɫɨɫɬɚɜɥɟɧɢɸ ɢ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ, ɢɫɩɨɥɶɡɭɸɳɢɦɢ ɢɧɮɨɪɦɚɰɢɸ ɨ ɪɟɡɭɥɶɬɚɬɟ................................. 41 3.2 Ⱥɧɚɥɢɡ ɦɟɯɚɧɢɡɦɨɜ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ ɧɚ ɨɫɧɨɜɟ ɪɟɤɨɦɟɧɞɚɰɢɣ ɈɗɋɊ ɩɨ ɫɨɫɬɚɜɥɟɧɢɸ ɢ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɫɢɫɬɟɦɚɦɢ, ɢɫɩɨɥɶɡɭɸɳɢɦɢ ɢɧɮɨɪɦɚɰɢɸ ɨ ɪɟɡɭɥɶɬɚɬɟ. ...................................................... 47 3.3 Ɉɰɟɧɤɚ ɫɢɥɶɧɵɯ ɢ ɫɥɚɛɵɯ ɫɬɨɪɨɧ ɢɧɫɬɪɭɦɟɧɬɨɜ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ ȿɋ. ................................................................................................................................. 53 3.4 Ɋɚɡɪɚɛɨɬɤɚ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɞɥɹ ɪɟɝɢɨɧɚɥɶɧɵɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ, ɱɥɟɧɨɦ ɤɨɬɨɪɵɯ ɹɜɥɹɟɬɫɹ Ɋɨɫɫɢɣɫɤɚɹ Ɏɟɞɟɪɚɰɢɹ .......................................................................... 57 Ɂɚɤɥɸɱɟɧɢɟ............................................................................................................. 66 ɋɩɢɫɨɤ ɫɨɤɪɚɳɟɧɢɣ............................................................................................... 70 ɋɩɢɫɨɤ ɞɟɮɢɧɢɰɢɣ ................................................................................................ 72 1
ɉɪɢɥɨɠɟɧɢɟ 1. ɍɩɪɚɜɥɟɧɢɟ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɜ ɪɟɝɢɨɧɚɥɶɧɵɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɹɯ ɫ ɭɱɚɫɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ............... 74 ɉɪɢɥɨɠɟɧɢɟ 2. Ɋɚɫɩɪɟɞɟɥɟɧɢɟ ɤɨɦɩɟɬɟɧɰɢɣ ɦɟɠɞɭ ɢɧɫɬɢɬɭɬɚɦɢ ȿɋ ɜ ɪɚɦɤɚɯ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɋɨɨɛɳɟɫɬɜɚ ........................................................................... 76 ɉɪɢɥɨɠɟɧɢɟ 3. ɗɬɚɩɵ ɮɨɪɦɢɪɨɜɚɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ ....................... 77 ɉɪɢɥɨɠɟɧɢɟ 4. ɂɫɩɨɥɧɟɧɢɟ ɢ ɤɨɧɬɪɨɥɶ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɚ ȿɋ......... 78 ɋɩɢɫɨɤ ɢɫɩɨɥɶɡɨɜɚɧɧɨɣ ɥɢɬɟɪɚɬɭɪɵ ................................................................... 79
2
ȼɜɟɞɟɧɢɟ Ɏɨɪɦɢɪɨɜɚɧɢɟ ɷɤɨɧɨɦɢɱɟɫɤɢɯ, ɬɚɦɨɠɟɧɧɵɯ, ɜɚɥɸɬɧɵɯ ɫɨɸɡɨɜ, ɚ ɬɚɤɠɟ ɨɛɳɢɯ
ɫɢɫɬɟɦ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ
ɧɟɡɚɜɢɫɢɦɵɦɢ
ɝɨɫɭɞɚɪɫɬɜɚɦɢ
ɦɨɠɟɬ
ɪɚɫɫɦɚɬɪɢɜɚɬɶɫɹ ɤɚɤ ɫɨɩɭɬɫɬɜɭɸɳɚɹ ɬɟɧɞɟɧɰɢɹ ɫɨɜɪɟɦɟɧɧɵɯ ɩɪɨɰɟɫɫɨɜ ɝɥɨɛɚɥɢɡɚɰɢɢ. ɂɦɟɧɧɨ ɝɥɨɛɚɥɢɡɚɰɢɹ, ɚ ɬɚɤɠɟ ɭɫɢɥɢɜɚɸɳɚɹɫɹ ɷɤɨɧɨɦɢɱɟɫɤɚɹ ɜɡɚɢɦɨɡɚɜɢɫɢɦɨɫɬɶ ɢ ɛɨɥɶɲɚɹ ɫɬɟɩɟɧɶ ɪɵɧɨɱɧɨɣ ɨɬɤɪɵɬɨɫɬɢ ɜɵɡɜɚɥɢ ɧɟɨɛɯɨɞɢɦɨɫɬɶ ɜ ɛɨɥɟɟ ɷɮɮɟɤɬɢɜɧɨɦ ɭɩɪɚɜɥɟɧɢɢ ɪɟɝɢɨɧɚɥɶɧɵɦɢ ɮɢɧɚɧɫɨɜɵɦɢ ɨɩɟɪɚɰɢɹɦɢ, ɚ ɬɚɤɠɟ ɜ ɤɨɨɪɞɢɧɚɰɢɢ ɦɟɠɞɭ ɰɟɧɬɪɚɦɢ, ɩɪɢɧɢɦɚɸɳɢɦɢ ɪɟɲɟɧɢɹ. Ɂɚɞɚɱɚ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɜ ɮɢɧɚɧɫɨɜɨɦ ɭɩɪɚɜɥɟɧɢɢ ɞɚɧɧɵɦɢ ɨɛɴɟɞɢɧɟɧɢɹɦɢ ɦɨɠɟɬ ɛɵɬɶ ɪɟɲɟɧɚ ɡɚ ɫɱɟɬ ɫɢɧɟɪɝɟɬɢɱɟɫɤɨɝɨ ɷɮɮɟɤɬɚ ɢɧɬɟɝɪɚɰɢɢ ɷɤɨɧɨɦɢɤ ɝɨɫɭɞɚɪɫɬɜ-ɱɥɟɧɨɜ ɬɚɤɢɯ ɫɨɸɡɨɜ. ɗɤɨɧɨɦɢɱɟɫɤɢɣ ɢ ɜɚɥɸɬɧɵɣ ɫɨɸɡ ɟɜɪɨɩɟɣɫɤɢɯ ɝɨɫɭɞɚɪɫɬɜ ɹɜɥɹɟɬɫɹ ɫɚɦɵɦ ɹɪɤɢɦ ɩɪɢɦɟɪɨɦ ɪɟɡɭɥɶɬɚɬɚ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɩɪɨɰɟɫɫɨɜ ɜ ɫɮɟɪɟ ɷɤɨɧɨɦɢɤɢ ɢ ɮɢɧɚɧɫɨɜ. ɇɚɢɛɨɥɟɟ ɡɧɚɱɢɬɟɥɶɧɵɦ ɞɨɫɬɢɠɟɧɢɟɦ ɞɚɧɧɨɝɨ ɫɨɸɡɚ ɹɜɥɹɟɬɫɹ ɨɫɭɳɟɫɬɜɥɟɧɢɟ ɨɛɳɟɣ ɜɚɥɸɬɧɨɣ ɩɨɥɢɬɢɤɢ. Ɉɞɧɚɤɨ ɜɚɠɧɵɟ ɬɟɨɪɟɬɢɱɟɫɤɢɟ ɢ ɩɪɚɤɬɢɱɟɫɤɢɟ ɩɪɨɛɥɟɦɵ ɜɨɡɧɢɤɚɸɬ ɩɪɢ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɛɸɞɠɟɬɧɨɣ ɩɨɥɢɬɢɤɢ ɋɨɨɛɳɟɫɬɜɚ. Ʉ ɬɚɤɢɦ ɩɪɨɛɥɟɦɚɦ ɦɨɠɧɨ ɨɬɧɟɫɬɢ ɪɚɡɝɪɚɧɢɱɟɧɢɟ ɤɨɦɩɟɬɟɧɰɢɣ ɦɟɠɞɭ ɢɧɫɬɢɬɭɬɚɦɢ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ (ȿɋ) ɩɪɢ ɩɪɢɧɹɬɢɢ ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ ɢ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɛɸɞɠɟɬɧɨɣ ɩɨɥɢɬɢɤɢ, ɧɟɫɨɜɟɪɲɟɧɫɬɜɨ ɦɟɯɚɧɢɡɦɚ ɭɫɬɚɧɨɜɥɟɧɢɹ «ɮɢɧɚɧɫɨɜɵɯ ɩɪɚɜɢɥ» ɞɥɹ ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɛɸɞɠɟɬɧɵɯ ɨɬɧɨɲɟɧɢɣ ɦɟɠɞɭ
ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ,
ɧɟɞɨɫɬɚɬɨɤ
ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ
ɩɪɢ
ɩɪɢɧɹɬɢɢ
ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ, ɧɟɷɮɮɟɤɬɢɜɧɨɫɬɶ ɦɟɯɚɧɢɡɦɨɜ ɤɨɨɪɞɢɧɚɰɢɢ ɭɱɚɫɬɧɢɤɨɜ ɦɧɨɝɨɭɪɨɜɧɟɜɨɣ ɫɢɫɬɟɦɵ ɭɩɪɚɜɥɟɧɢɹ. ȼɫɟ ɷɬɢ ɢ ɦɧɨɝɢɟ ɞɪɭɝɢɟ ɩɪɨɛɥɟɦɵ ɨɬɧɨɫɹɬɫɹ ɧɟ ɬɨɥɶɤɨ ɤ ȿɋ, ɧɨ ɢ ɹɜɥɹɸɬɫɹ ɚɤɬɭɚɥɶɧɵɦɢ ɞɥɹ ɞɪɭɝɢɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ, ɭɱɚɫɬɧɢɰɟɣ ɤɨɬɨɪɵɯ ɹɜɥɹɟɬɫɹ Ɋɨɫɫɢɣɫɤɚɹ Ɏɟɞɟɪɚɰɢɹ. Ȼɟɡɭɫɥɨɜɧɵɦ ɮɚɤɬɨɪɨɦ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɹɜɥɹɟɬɫɹ ɢɫɩɨɥɶɡɨɜɚɧɢɟ ɦɟɯɚɧɢɡɦɚ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɭɫɬɚɧɨɜɥɟɧɢɟ ɱɟɬɤɨɣ ɜɡɚɢɦɨɫɜɹɡɢ ɦɟɠɞɭ ɰɟɥɹɦɢ, ɡɚɞɚɱɚɦɢ, ɢɧɫɬɪɭɦɟɧɬɚɦɢ ɪɟɚɥɢɡɚɰɢɢ ɢ ɢɧɞɢɤɚɬɨɪɚɦɢ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ ɪɚɫɯɨɞɨɜ. 3
Ⱦɚɧɧɵɣ ɦɟɯɚɧɢɡɦ ɦɨɠɟɬ ɛɵɬɶ ɢɫɩɨɥɶɡɨɜɚɧ ɜ ɩɪɚɤɬɢɤɟ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɧɟ ɬɨɥɶɤɨ ɫɭɜɟɪɟɧɧɵɦɢ ɝɨɫɭɞɚɪɫɬɜɚɦɢ, ɧɨ ɢ ɪɟɝɢɨɧɚɥɶɧɵɦɢ ɨɛɴɟɞɢɧɟɧɢɹɦɢ. ɂɧɬɟɝɪɚɰɢɹ ɦɟɯɚɧɢɡɦɚ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ ɜ ɛɸɞɠɟɬɧɵɟ ɫɢɫɬɟɦɵ ɪɟɝɢɨɧɚɥɶɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɫɜɹɡɚɧɚ ɫ ɪɟɲɟɧɢɟɦ ɩɪɨɛɥɟɦ ɛɸɞɠɟɬɧɨɝɨ ɩɥɚɧɢɪɨɜɚɧɢɹ, ɤɨɨɪɞɢɧɚɰɢɢ ɭɱɚɫɬɧɢɤɨɜ ɜ ɩɪɨɰɟɫɫɟ ɫɨɝɥɚɫɨɜɚɧɢɹ ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ, ɢɫɩɨɥɧɟɧɢɹ ɢ ɤɨɧɬɪɨɥɹ. Ⱥɤɬɭɚɥɶɧɨɫɬɶ ɞɚɧɧɨɝɨ ɢɫɫɥɟɞɨɜɚɧɢɹ ɡɚɤɥɸɱɚɟɬɫɹ ɜ ɧɟɨɛɯɨɞɢɦɨɫɬɢ ɢɡɭɱɟɧɢɹ ɢ ɚɧɚɥɢɡɚ ɫɭɳɟɫɬɜɭɸɳɟɝɨ ɨɩɵɬɚ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɞɥɹ ɪɚɡɪɚɛɨɬɤɢ ɪɟɤɨɦɟɧɞɚɰɢɣ ɞɥɹ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɩɨ ɮɨɪɦɢɪɨɜɚɧɢɸ ɢ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɫɢɫɬɟɦɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ, ɱɥɟɧɨɦ ɤɨɬɨɪɵɯ ɨɧɚ ɹɜɥɹɟɬɫɹ. ɋɨɝɥɚɫɧɨ Ʉɨɧɰɟɩɰɢɢ ɜɧɟɲɧɟɣ ɩɨɥɢɬɢɤɢ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬ 12 ɢɸɥɹ 2008 ɝ., ɨɞɧɢɦ ɢɡ ɩɪɢɨɪɢɬɟɬɨɜ Ɋɨɫɫɢɢ ɹɜɥɹɟɬɫɹ ɚɤɬɢɜɧɨɟ ɢɫɩɨɥɶɡɨɜɚɧɢɟ «ɜɨɡɦɨɠɧɨɫɬɢ ɪɟɝɢɨɧɚɥɶɧɵɯ ɷɤɨɧɨɦɢɱɟɫɤɢɯ ɢ ɮɢɧɚɧɫɨɜɵɯ ɨɪɝɚɧɢɡɚɰɢɣ ɞɥɹ ɨɬɫɬɚɢɜɚɧɢɹ ɢɧɬɟɪɟɫɨɜ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɜ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ ɪɟɝɢɨɧɚɯ, ɭɞɟɥɹɹ
ɨɫɨɛɨɟ
ɜɧɢɦɚɧɢɟ
ɞɟɹɬɟɥɶɧɨɫɬɢ
ɨɪɝɚɧɢɡɚɰɢɣ
ɢ
ɫɬɪɭɤɬɭɪ,
ɫɩɨɫɨɛɫɬɜɭɸɳɢɯ ɭɤɪɟɩɥɟɧɢɸ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɩɪɨɰɟɫɫɨɜ ɧɚ ɩɪɨɫɬɪɚɧɫɬɜɟ ɋɇȽ».1
ȼɚɠɧɵɦ
ɷɥɟɦɟɧɬɨɦ
ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɹ
ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ
ɢɧɬɟɝɪɚɰɢɨɧɧɨɝɨ ɨɛɴɟɞɢɧɟɧɢɹ ɹɜɥɹɟɬɫɹ ɷɮɮɟɤɬɢɜɧɚɹ ɫɢɫɬɟɦɚ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ. ɋ ɷɬɨɣ ɬɨɱɤɢ ɡɪɟɧɢɹ ɢɡɭɱɟɧɢɟ ɢ ɚɧɚɥɢɡ ɫɭɳɟɫɬɜɭɸɳɟɝɨ ɨɩɵɬɚ ɞɥɹ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɜɚɠɧɵ ɞɥɹ ɬɨɝɨ, ɱɬɨɛɵ ɩɨɧɹɬɶ ɤɚɤɢɟ ɢɧɫɬɪɭɦɟɧɬɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɦɨɝɭɬ ɛɵɬɶ ɢɫɩɨɥɶɡɨɜɚɧɵ ɜ ɫɥɭɱɚɟ ɬɚɤɢɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɫ ɭɱɚɫɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ, ɤɚɤ ɋɨɸɡ ɧɟɡɚɜɢɫɢɦɵɯ ɝɨɫɭɞɚɪɫɬɜ (ɋɇȽ), ȿɜɪɚɡɢɣɫɤɨɟ ɷɤɨɧɨɦɢɱɟɫɤɨɟ ɫɨɨɛɳɟɫɬɜɨ (ȿɜɪȺɡɗɋ), ɋɨɸɡɧɨɟ ɝɨɫɭɞɚɪɫɬɜɨ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ. Ɉɩɵɬ ȿɋ ɚɤɬɭɚɥɟɧ ɞɥɹ ɋɇȽ, ȿɜɪȺɁɗɋ ɢ ɋɨɸɡɧɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ ɩɨ ɧɟɫɤɨɥɶɤɢɦ ɩɪɢɱɢɧɚɦ. ȼɨ-ɩɟɪɜɵɯ, ɤɚɤ ɢ ȿɋ, ɞɚɧɧɵɟ ɨɪɝɚɧɢɡɚɰɢɢ
ɹɜɥɹɸɬɫɹ
ɪɟɝɢɨɧɚɥɶɧɵɦ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɦ
ɨɛɴɟɞɢɧɟɧɢɟɦ
ɫ
ɫɨɫɬɚɜɨɦ ɱɥɟɧɨɜ, ɢɦɟɸɳɢɯ ɬɟɫɧɵɟ ɬɨɪɝɨɜɵɟ ɢ ɷɤɨɧɨɦɢɱɟɫɤɢɟ ɫɜɹɡɢ. ȼɨ1
Ʉɨɧɰɟɩɰɢɢ ɜɧɟɲɧɟɣ ɩɨɥɢɬɢɤɢ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬ 12 ɢɸɥɹ 2008 ɝ.
4
ɜɬɨɪɵɯ,
ɨɞɧɨɣ
ɢɡ
ɰɟɧɬɪɚɥɶɧɵɯ
ɡɚɞɚɱ
ɞɚɧɧɵɯ
ɨɪɝɚɧɢɡɚɰɢɣ
ɹɜɥɹɟɬɫɹ
ɮɨɪɦɢɪɨɜɚɧɢɟ ɟɞɢɧɨɝɨ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɢ ɬɚɦɨɠɟɧɧɨɝɨ ɩɪɨɫɬɪɚɧɫɬɜɚ, ɱɬɨ ɫɨɜɩɚɞɚɟɬ ɫ ɱɚɫɬɶɸ ɡɚɞɚɱ ȿɋ. ȼ-ɬɪɟɬɶɢɯ, ɤɚɤ ɢ ȿɋ, ɞɚɧɧɵɟ ɢɧɬɟɝɪɚɰɢɨɧɧɵɟ ɨɛɴɟɞɢɧɟɧɢɹ
ɫɬɪɭɤɬɭɪɢɪɨɜɚɧɧɵɟ
–
ɫɢɫɬɟɦɵ
ɫ
ɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨ
ɡɚɤɪɟɩɥɟɧɧɵɦɢ ɦɟɯɚɧɢɡɦɚɦɢ ɩɪɢɧɹɬɢɹ ɢ ɪɟɚɥɢɡɚɰɢɢ ɪɟɲɟɧɢɣ, ɨɛɥɚɞɚɸɳɢɟ ɦɟɠɞɭɧɚɪɨɞɧɨɣ ɩɪɚɜɨɫɩɨɫɨɛɧɨɫɬɶɸ. ɐɟɥɶɸ ɞɚɧɧɨɣ ɪɚɛɨɬɵ ɹɜɥɹɟɬɫɹ ɢɡɭɱɟɧɢɟ, ɚɧɚɥɢɡ ɢ ɨɰɟɧɤɚ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ
ɛɸɞɠɟɬɧɵɦɢ
ɩɪɨɰɟɫɫɚɦɢ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ
ɨɛɴɟɞɢɧɟɧɢɣ
ɧɚ
ɩɪɢɦɟɪɟ ȿɋ ɞɥɹ ɜɵɪɚɛɨɬɤɢ ɪɟɤɨɦɟɧɞɚɰɢɣ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ, ɱɥɟɧɨɦ ɤɨɬɨɪɵɯ ɨɧɚ ɹɜɥɹɟɬɫɹ. Ɂɚɞɚɱɢ, ɪɟɚɥɢɡɭɟɦɵɟ ɞɥɹ ɞɨɫɬɢɠɟɧɢɹ ɩɨɫɬɚɜɥɟɧɧɨɣ ɰɟɥɢ, ɜɤɥɸɱɚɸɬ: ɫɢɫɬɟɦɧɵɣ ɚɧɚɥɢɡ ɧɨɪɦɚɬɢɜɧɨɣ ɛɚɡɵ, ɪɟɝɭɥɢɪɭɸɳɟɣ ɮɢɧɚɧɫɨɜɭɸ ɫɢɫɬɟɦɭ ȿɋ; ɢɡɭɱɟɧɢɟ ɫɩɟɰɢɮɢɤɢ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɢɧɫɬɪɭɦɟɧɬɨɜ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ; ɢɫɫɥɟɞɨɜɚɧɢɟ ɦɟɯɚɧɢɡɦɨɜ ɤɨɨɪɞɢɧɚɰɢɢ ɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ, ɜ ɬɨɦ ɱɢɫɥɟ, ɦɟɯɚɧɢɡɦɚ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ; ɩɪɨɜɟɞɟɧɢɟ ɚɧɚɥɢɡɚ ɢ ɨɰɟɧɤɢ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɫɢɫɬɟɦɵ ɢ ɦɟɯɚɧɢɡɦɨɜ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ; ɪɚɡɪɚɛɨɬɤɚ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ ɢɫɩɨɥɶɡɨɜɚɧɢɸ ɨɩɵɬɚ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ ɞɥɹ ɪɟɝɢɨɧɚɥɶɧɵɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɫ ɭɱɚɫɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɧɚ ɩɪɨɫɬɪɚɧɫɬɜɟ ɋɇȽ. Ɉɛɴɟɤɬɚɦɢ
ɢɫɫɥɟɞɨɜɚɧɢɹ
ɹɜɥɹɸɬɫɹ
ɉɪɟɞɦɟɬɨɦ ɢɫɫɥɟɞɨɜɚɧɢɹ ɹɜɥɹɟɬɫɹ
ɫɢɫɬɟɦɚ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ
ȿɋ.
ɫɨɜɨɤɭɩɧɨɫɬɶ ɦɟɯɚɧɢɡɦɨɜ ɭɩɪɚɜɥɟɧɢɹ
ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ. ɗɦɩɢɪɢɱɟɫɤɭɸ ɨɫɧɨɜɭ ɢɫɫɥɟɞɨɜɚɧɢɹ ɫɨɫɬɚɜɢɥɢ ɧɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɵɟ ɚɤɬɵ, ɫɨɝɥɚɲɟɧɢɹ, ɩɨɫɬɚɧɨɜɥɟɧɢɹ ȿɋ, ɞɨɝɨɜɨɪɵ ɢ ɩɨɫɬɚɧɨɜɥɟɧɢɹ ɋɇȽ, ȿɜɪȺɡɗɋ, ɋɨɸɡɧɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ, ɲɢɪɨɤɢɣ ɫɩɟɤɬɪ ɫɬɚɬɟɣ, ɦɨɧɨɝɪɚɮɢɣ, ɚɧɚɥɢɬɢɱɟɫɤɢɯ ɢ ɫɬɚɬɢɫɬɢɱɟɫɤɢɯ ɦɚɬɟɪɢɚɥɨɜ, ɩɨɞɝɨɬɨɜɥɟɧɧɵɯ ɧɟɡɚɜɢɫɢɦɵɦɢ ɷɤɫɩɟɪɬɚɦɢ ɜ ɨɛɥɚɫɬɢ ɟɜɪɨɩɟɣɫɤɨɣ ɢɧɬɟɝɪɚɰɢɢ, ɛɸɞɠɟɬɧɨɝɨ ɭɩɪɚɜɥɟɧɢɹ
ȿɋ,
ɪɟɡɭɥɶɬɚɬɢɜɧɨɝɨ
ɭɩɪɚɜɥɟɧɢɹ,
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ,
ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɚ ɬɚɤɠɟ ɚɧɚɥɢɬɢɱɟɫɤɢɟ ɦɚɬɟɪɢɚɥɵ ɢ 5
ɧɨɪɦɚɬɢɜɧɵɟ
ɞɨɤɭɦɟɧɬɵ
ɦɟɠɞɭɧɚɪɨɞɧɵɯ
ɨɪɝɚɧɢɡɚɰɢɣ,
ɜ
ɱɚɫɬɧɨɫɬɢ,
2
Ɉɪɝɚɧɢɡɚɰɢɢ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɫɨɬɪɭɞɧɢɱɟɫɬɜɚ ɢ ɪɚɡɜɢɬɢɹ (ɈɗɋɊ).
ɇɚɭɱɧɚɹ ɧɨɜɢɡɧɚ ɩɪɨɜɟɞɟɧɧɨɝɨ ɢɫɫɥɟɞɨɜɚɧɢɹ ɡɚɤɥɸɱɚɟɬɫɹ ɜ ɜɵɹɜɥɟɧɢɢ ɨɫɨɛɟɧɧɨɫɬɟɣ ɩɪɨɰɟɫɫɚɦɢ
ɦɟɯɚɧɢɡɦɨɜ, ȿɋ,
ɢɫɩɨɥɶɡɭɟɦɵɯ
ɩɪɨɜɟɞɟɧɢɢ
ɚɧɚɥɢɡɚ
ɜ
ɭɩɪɚɜɥɟɧɢɢ
ɢ
ɨɰɟɧɤɢ
ɛɸɞɠɟɬɧɵɦɢ ɷɮɮɟɤɬɢɜɧɨɫɬɢ
ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ ɧɚ ɨɫɧɨɜɟ ɪɟɤɨɦɟɧɞɚɰɢɣ ɈɗɋɊ, ɩɨɩɵɬɤɟ ɪɚɡɪɚɛɨɬɤɢ ɪɟɤɨɦɟɧɞɚɰɢɣ ɞɥɹ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɧɚ ɩɪɨɫɬɪɚɧɫɬɜɟ ɋɇȽ ɧɚ ɨɫɧɨɜɟ ɨɩɵɬɚ ȿɋ. ȼ ɪɚɛɨɬɟ ɫɮɨɪɦɢɪɨɜɚɧ ɝɥɨɫɫɚɪɢɣ ɬɟɪɦɢɧɨɜ ɢ ɫɩɢɫɨɤ ɫɨɤɪɚɳɟɧɢɣ, ɤ ɤɨɬɨɪɵɦ ɦɨɠɧɨ ɨɛɪɚɳɚɬɶɫɹ ɞɥɹ ɭɞɨɛɫɬɜɚ ɱɬɟɧɢɹ. ȼ ɩɪɢɥɨɠɟɧɢɹɯ ɤ ɪɚɛɨɬɟ ɩɪɟɞɫɬɚɜɥɟɧɵ ɜ ɫɢɫɬɟɦɧɨɦ ɜɢɞɟ ɨɫɧɨɜɧɵɟ ɷɬɚɩɵ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɜ ɪɟɝɢɨɧɚɥɶɧɵɯ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ
ɨɛɴɟɞɢɧɟɧɢɹɯ
ɫ
ɭɱɚɫɬɢɟɦ
Ɋɨɫɫɢɣɫɤɨɣ
Ɏɟɞɟɪɚɰɢɢ (ɋɇȽ, ɋɨɸɡɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ, ȿɜɪȺɡɗɋ), ɫɨɩɨɫɬɚɜɥɟɧɵ ɨɫɧɨɜɧɵɟ ɩɪɢɨɪɢɬɟɬɵ ɪɚɫɯɨɞɨɜ ɛɸɞɠɟɬɚ ȿɋ ɧɚ 2009 ɝ. ɢ ɦɧɨɝɨɥɟɬɧɢɣ ɩɟɪɢɨɞ 2007-2013 ɝɝ., ɫɢɫɬɟɦɚɬɢɡɢɪɨɜɚɧɵ ɨɫɧɨɜɧɵɟ ɦɟɯɚɧɢɡɦɵ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ȿɋ, ɚ ɬɚɤɠɟ ɨɛɨɡɧɚɱɟɧɵ ɨɫɧɨɜɧɵɟ ɷɬɚɩɵ ɮɨɪɦɢɪɨɜɚɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ.
2
ɉɨɥɧɵɣ ɩɟɪɟɱɟɧɶ ɨɮɢɰɢɚɥɶɧɵɯ ɞɨɤɭɦɟɧɬɨɜ, ɫɬɚɬɟɣ, ɦɨɧɨɝɪɚɮɢɣ, ɢ ɞɪɭɝɢɯ ɦɚɬɟɪɢɚɥɨɜ, ɢɫɩɨɥɶɡɨɜɚɧɧɵɯ ɜ ɪɚɛɨɬɟ, ɩɪɢɜɟɞɟɧ ɜ ɫɩɢɫɤɟ ɢɫɩɨɥɶɡɨɜɚɧɧɨɣ ɥɢɬɟɪɚɬɭɪɵ.
6
Ƚɥɚɜɚ 1. Ɏɢɧɚɧɫɨɜɚɹ ɫɢɫɬɟɦɚ ȿɋ 1.1 ɋɬɚɧɨɜɥɟɧɢɟ ɢ ɮɨɪɦɢɪɨɜɚɧɢɟ ɮɢɧɚɧɫɨɜɨɣ ɫɢɫɬɟɦɵ ȿɋ Ⱦɥɹ ɩɨɧɢɦɚɧɢɹ ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɹ ɫɨɜɪɟɦɟɧɧɨɣ ɮɢɧɚɧɫɨɜɨɣ ɫɢɫɬɟɦɵ ȿɋ, ɚ ɬɚɤɠɟ ɩɪɢɱɢɧ, ɩɨɜɥɢɹɜɲɢɯ ɧɚ ɮɨɪɦɢɪɨɜɚɧɢɟ ɟɟ ɩɪɟɢɦɭɳɟɫɬɜ ɢ ɧɟɞɨɫɬɚɬɤɨɜ, ɧɟɨɛɯɨɞɢɦɨ ɢɦɟɬɶ ɩɨɧɢɦɚɧɢɟ ɨɫɧɨɜɧɵɯ ɮɚɤɬɨɜ, ɤɨɬɨɪɵɟ ɥɟɝɥɢ ɜ ɨɫɧɨɜɭ ɷɜɨɥɸɰɢɢ ɞɚɧɧɨɣ ɫɢɫɬɟɦɵ. ɂɫɬɨɪɢɹ ɫɨɡɞɚɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ ɧɚɱɢɧɚɟɬɫɹ ɫ ɬɨɝɨ ɦɨɦɟɧɬɚ, ɤɨɝɞɚ ɩɨɹɜɢɥɢɫɶ ɩɪɢɧɰɢɩɵ ɞɟɣɫɬɜɢɹ ɛɸɞɠɟɬɧɵɯ ɦɟɯɚɧɢɡɦɨɜ, ɤɨɬɨɪɵɟ ɛɵɥɢ ɡɚɥɨɠɟɧɵ ɉɚɪɢɠɫɤɢɦ ɞɨɝɨɜɨɪɨɦ (18 ɚɩɪɟɥɹ 1951 ɝ.), ɭɱɪɟɞɢɜɲɢɦ ȿɜɪɨɩɟɣɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ ɭɝɥɹ ɢ ɫɬɚɥɢ (ȿɋɍɋ, European Coal and Steel Community), ɚ ɬɚɤɠɟ Ɋɢɦɫɤɢɦ ɞɨɝɨɜɨɪɨɦ (25 ɦɚɪɬɚ 1957 ɝɨɞɚ), ɭɫɬɚɧɨɜɢɜɲɢɦ ȿɜɪɨɩɟɣɫɤɨɟ ɗɤɨɧɨɦɢɱɟɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ (ȿɗɋ, European Economic Community). ɗɬɢ ɩɪɢɧɰɢɩɵ ɩɪɨɫɭɳɟɫɬɜɨɜɚɥɢ ɩɨɱɬɢ ɛɟɡ ɢɡɦɟɧɟɧɢɣ ɞɨ 1970 ɝ. ɉɟɪɜɨɧɚɱɚɥɶɧɨ ɭ ɤɚɠɞɨɝɨ ɢɡ ɟɜɪɨɩɟɣɫɤɢɯ ɫɨɨɛɳɟɫɬɜ ɛɵɥ ɨɬɞɟɥɶɧɵɣ ɛɸɞɠɟɬ, ɢɡ ɤɨɬɨɪɨɝɨ ɮɢɧɚɧɫɢɪɨɜɚɧɢɟ ɩɨɫɬɭɩɚɥɨ ɧɚ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɟ ɢ ɨɩɟɪɚɰɢɨɧɧɵɟ ɪɚɫɯɨɞɵ. ȼ 1957 ɝ. ɫ ɩɨɹɜɥɟɧɢɟɦ ȿɗɋ ɛɵɥ ɫɨɡɞɚɧ ɨɛɳɢɣ ɛɸɞɠɟɬ. ȼ 1965 ɝ. ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɨɞɩɢɫɚɧɧɵɦ Ⱦɨɝɨɜɨɪɨɦ ɨ ɫɥɢɹɧɢɢ3, ɛɵɥɚ ɫɨɡɞɚɧɚ ɟɞɢɧɚɹ Ʉɨɦɢɫɫɢɹ ɢ ɟɞɢɧɵɣ ɋɨɜɟɬ. Ⱦɨɝɨɜɨɪ ɨ ɫɥɢɹɧɢɢ ɨɛɴɟɞɢɧɢɥ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɣ ɢ ɨɩɟɪɚɰɢɨɧɧɵɣ ɛɸɞɠɟɬɵ ȿɋɍɋ ɢ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɣ ɛɸɞɠɟɬ ȿɜɪɚɬɨɦɚ4. ɋɨɝɥɚɫɧɨ ɷɬɨɦɭ ɞɨɝɨɜɨɪɭ ɛɵɥɢ ɫɨɡɞɚɧɵ ɟɞɢɧɚɹ Ʉɨɦɢɫɫɢɹ ɢ ɟɞɢɧɵɣ ɋɨɜɟɬ, ɤɨɬɨɪɵɟ ɡɚɦɟɧɢɥɢ ɜɵɫɲɢɟ ɪɭɤɨɜɨɞɹɳɢɟ ɨɪɝɚɧɵ ɬɪɟɯ ɫɨɨɛɳɟɫɬɜ. Ʉ 1970 ɝ. ɩɪɨɰɟɫɫ ɨɛɴɟɞɢɧɟɧɢɹ ɛɸɞɠɟɬɧɵɯ ɢɧɫɬɪɭɦɟɧɬɨɜ ɛɵɥ ɡɚɜɟɪɲɟɧ. ɋɨɝɥɚɫɧɨ Ʌɸɤɫɟɦɛɭɪɝɫɤɨɦɭ ɞɨɝɨɜɨɪɭ, ɩɨɞɩɢɫɚɧɧɨɦɭ 22 ɚɩɪɟɥɹ 1970 ɝ., ɜ ɟɞɢɧɵɣ ɛɸɞɠɟɬ ȿɗɋ ɛɵɥɢ ɜɤɥɸɱɟɧɵ ɪɚɫɯɨɞɵ ȿɜɪɚɬɨɦɚ ɧɚ ɢɫɫɥɟɞɨɜɚɧɢɹ ɢ ɢɧɜɟɫɬɢɰɢɨɧɧɵɟ ɩɪɨɝɪɚɦɦɵ.5 Ⱦɚɧɧɨɟ ɪɟɲɟɧɢɟ ɤɨɪɟɧɧɵɦ ɨɛɪɚɡɨɦ ɦɟɧɹɥɨ ɫɭɳɧɨɫɬɶ ɛɸɞɠɟɬɚ ɋɨɨɛɳɟɫɬɜɚ, ɡɚɦɟɳɚɹ ɮɢɧɚɧɫɨɜɵɟ ɜɥɨɠɟɧɢɹ ɫɬɪɚɧ–ɱɥɟɧɨɜ 3
Treaty establishing a Single Council and a Single Commission of the European Communities, 8 April 1965. Ⱦɨɝɨɜɨɪ, ɭɱɪɟɠɞɚɸɳɢɣ Ⱥɬɨɦɧɨ-ɷɧɟɪɝɟɬɢɱɟɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ (1957 ɝ.) ɩɪɟɞɩɨɥɚɝɚɥ ɛɸɞɠɟɬ ɧɚ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɟ ɪɚɫɯɨɞɵ, ɚ ɬɚɤɠɟ ɛɸɞɠɟɬ ɧɚ ɢɧɜɟɫɬɢɰɢɨɧɧɵɟ ɪɚɫɯɨɞɵ ɢ ɪɚɫɯɨɞɵ ɧɚ ɩɪɨɜɟɞɟɧɢɟ ɢɫɫɥɟɞɨɜɚɧɢɣ. Ⱦɨɝɨɜɨɪ ɨ ɫɨɡɞɚɧɢɢ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ ɭɝɥɹ ɢ ɫɬɚɥɢ ɢɫɬɟɤ 23 ɢɸɥɹ 2002 ɝ. Ȼɵɥɨ ɩɪɢɧɹɬɨ ɪɟɲɟɧɢɟ ɨ ɬɨɦ, ɱɬɨ ɨɫɬɚɜɲɢɟɫɹ ɚɤɬɢɜɵ ȿɋɍɋ ɩɟɪɟɣɞɭɬ ɤ ȿɜɪɨɩɟɣɫɤɨɦɭ ɋɨɸɡɭ, ɢɧɬɟɪɟɫɵ ɤɨɬɨɪɨɝɨ ɫɬɚɥɚ ɩɪɟɞɫɬɚɜɥɹɬɶ Ʉɨɦɢɫɫɢɹ ȿɋ. 5 Ɋɟɲɟɧɢɟ ɋɨɜɟɬɚ ȿɗɋ ɨɬ 21 ɚɩɪɟɥɹ 1970 ɝ. 4
7
ɫɨɛɫɬɜɟɧɧɵɦɢ ɪɟɫɭɪɫɚɦɢ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ. ɗɬɨ ɪɟɲɟɧɢɟ ɫɬɚɥɨ ɤɥɸɱɟɜɵɦ
ɞɥɹ
ɛɸɞɠɟɬɚ
ɋɨɨɛɳɟɫɬɜɚ,
ɩɪɟɞɨɫɬɚɜɢɜ
ɟɦɭ
ɮɢɧɚɧɫɨɜɭɸ
ɧɟɡɚɜɢɫɢɦɨɫɬɶ. ɂɡɧɚɱɚɥɶɧɨ ɨɫɧɨɜɧɵɦɢ ɢɫɬɨɱɧɢɤɚɦɢ ɮɢɧɚɧɫɨɜɵɯ ɩɨɫɬɭɩɥɟɧɢɣ ɛɸɞɠɟɬɚ ɋɨɨɛɳɟɫɬɜɚ ɫɬɚɥɢ ɬɚɦɨɠɟɧɧɵɟ ɫɛɨɪɵ (1968 ɝ.), ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɵɟ ɩɨɲɥɢɧɵ (1970 ɝ.), ɚ ɬɚɤɠɟ ɞɨɯɨɞɵ ɨɬ ɇȾɋ (1970 ɝ.),6 ɮɨɪɦɢɪɭɟɦɵɟ ɧɚ ɨɫɧɨɜɟ ɭɫɬɚɧɨɜɥɟɧɢɹ ɩɪɨɰɟɧɬɧɨɣ ɫɬɚɜɤɢ ɇȾɋ ɞɥɹ ɤɚɠɞɨɣ ɫɬɪɚɧɵ-ɱɥɟɧɚ ȿɋ. ɉɨɞɪɨɛɧɵɣ ɚɧɚɥɢɡ ɢɫɬɨɱɧɢɤɨɜ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ȿɋ ɛɭɞɟɬ ɩɪɨɜɟɞɟɧ ɜ ɫɥɟɞɭɸɳɟɣ ɱɚɫɬɢ ɝɥɚɜɵ ɷɬɨɣ ɪɚɛɨɬɵ. Ⱦɚɥɟɟ ɜ ɞɚɧɧɨɦ ɪɚɡɞɟɥɟ ɪɚɫɫɦɨɬɪɢɦ ɩɪɢɱɢɧɵ, ɩɨɜɥɢɹɜɲɢɟ ɧɚ ɞɚɥɶɧɟɣɲɟɟ ɪɚɡɜɢɬɢɟ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ. ɋ ɢɡɦɟɧɟɧɢɟɦ ɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɣ ɫɢɫɬɟɦɵ ɋɨɸɡɚ, ɪɚɫɲɢɪɟɧɢɟɦ ɫɨɫɬɚɜɚ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɛɸɞɠɟɬɧɵɟ ɦɟɯɚɧɢɡɦɵ ɪɚɛɨɬɚɥɢ ɜɫɟ ɦɟɧɟɟ ɢ ɦɟɧɟɟ ɷɮɮɟɤɬɢɜɧɨ, ɜɨɡɧɢɤɥɚ ɧɟɨɛɯɨɞɢɦɨɫɬɶ ɪɟɮɨɪɦɢɪɨɜɚɧɢɹ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɗɋ. ɇɚ ɋɨɜɟɬɟ
1984
ɝɨɞɚ
ɜ
Ɏɨɧɬɟɧɛɥɨ
ɛɵɥɨ
ɩɨɞɧɹɬɨ
ɧɟɫɤɨɥɶɤɨ
ɜɨɩɪɨɫɨɜ,
ɩɪɟɞɫɬɚɜɥɹɸɳɢɯ ɡɧɚɱɢɬɟɥɶɧɭɸ ɜɚɠɧɨɫɬɶ ɞɥɹ ɮɢɧɚɧɫɨɜɨɝɨ ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɹ ɋɨɨɛɳɟɫɬɜɚ: ɩɪɨɛɥɟɦɚ ɧɟɫɛɚɥɚɧɫɢɪɨɜɚɧɧɨɫɬɢ ɛɸɞɠɟɬɚ ȼɟɥɢɤɨɛɪɢɬɚɧɢɢ, ɩɪɢɫɨɟɞɢɧɟɧɢɟ ɂɫɩɚɧɢɢ ɢ ɉɨɪɬɭɝɚɥɢɢ, ɫɞɟɪɠɢɜɚɧɢɟ ɪɚɫɯɨɞɨɜ ɧɚ ɩɪɨɜɟɞɟɧɢɟ ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɨɣ ɩɨɥɢɬɢɤɢ, ɢɫɬɨɳɟɧɢɟ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ, ɜɵɡɜɚɧɧɨɟ ɭɜɟɥɢɱɟɧɢɟɦ ɞɨɥɢ ɨɬɱɢɫɥɟɧɢɣ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɨɬ ɞɨɯɨɞɨɜ ɫ ɧɚɥɨɝɚ ɧɚ ɞɨɛɚɜɥɟɧɧɭɸ ɫɬɨɢɦɨɫɬɶ, ɤɨɬɨɪɚɹ ɧɚɩɪɚɜɥɹɥɚɫɶ ɜ ɞɨɯɨɞɵ ɋɨɨɛɳɟɫɬɜɚ.7 ɇɟɦɚɥɨɜɚɠɧɨɣ ɩɪɢɱɢɧɨɣ ɪɟɮɨɪɦɢɪɨɜɚɧɢɹ ɮɢɧɚɧɫɨɜɨɣ ɫɢɫɬɟɦɵ ȿɋ ɫɬɚɥɨ ɬɚɤɠɟ
ɫɮɨɪɦɢɪɨɜɚɜɲɟɟɫɹ
ɧɟɫɩɪɚɜɟɞɥɢɜɨɟ
ɪɚɫɩɪɟɞɟɥɟɧɢɟ
ɪɨɥɟɣ
ɦɟɠɞɭ
ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ. Ɍɚɤ, ɨɞɧɢ ɫɬɪɚɧɵ ɜɵɫɬɭɩɚɥɢ ɜ ɤɚɱɟɫɬɜɟ ɞɨɧɨɪɨɜ, ɞɪɭɝɢɟ – ɜ ɤɚɱɟɫɬɜɟ ɪɟɰɢɩɢɟɧɬɨɜ. Ⱦɥɹ ɪɟɲɟɧɢɹ ɷɬɨɣ ɩɪɨɛɥɟɦɵ ɛɵɥ ɜɜɟɞɟɧ ɦɟɯɚɧɢɡɦ ɤɨɪɪɟɤɬɢɪɨɜɤɢ, ɩɨɡɜɨɥɢɜɲɢɣ ɞɚɬɶ ɩɨɫɥɚɛɥɟɧɢɟ ȼɟɥɢɤɨɛɪɢɬɚɧɢɢ ɢ ɪɟɲɢɬɶ ɩɪɨɛɥɟɦɭ
ɧɟɫɛɚɥɚɧɫɢɪɨɜɚɧɧɨɫɬɢ
ɧɟɫɩɪɚɜɟɞɥɢɜɨɝɨ
ɪɚɫɩɪɟɞɟɥɟɧɢɹ
ɟɟ
ɛɸɞɠɟɬɚ.
ɪɨɥɟɣ
ɦɟɠɞɭ
Ɋɟɲɟɧɢɸ
ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ
6 The decision on own resources set the Communities, 21 April, 1970. 7 Fontainebleau European Council. Conclusions of the Presidency. 25 and 26 June 1984.
8
ɩɪɨɛɥɟɦɵ
ɫɩɨɫɨɛɫɬɜɨɜɚɥɨ ɜɩɨɫɥɟɞɫɬɜɢɢ ɜɜɟɞɟɧɢɟ ɧɨɜɨɝɨ ɢɫɬɨɱɧɢɤɚ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɛɸɞɠɟɬɚ, ɨ ɤɨɬɨɪɨɦ ɛɭɞɟɬ ɫɤɚɡɚɧɨ ɞɚɥɟɟ. ɇɨɜɨɟ ɋɨɨɛɳɟɫɬɜɨ
ɧɚɩɪɚɜɥɟɧɢɟ ɩɨɫɥɟ
ɩɨɥɢɬɢɱɟɫɤɨɝɨ
ɬɪɟɬɶɟɝɨ
ɪɚɫɲɢɪɟɧɢɹ
ɪɚɡɜɢɬɢɹ,
ɤɨɬɨɪɨɟ
(ɩɪɢɫɨɟɞɢɧɟɧɢɹ
ɩɨɥɭɱɢɥɨ
ɂɫɩɚɧɢɢ
ɢ
ɉɨɪɬɭɝɚɥɢɢ) ɜ 1986 ɝɨɞɭ ɢ ɜɩɨɫɥɟɞɫɬɜɢɢ ɡɚɤɥɸɱɟɧɢɹ ȿɞɢɧɨɝɨ ɚɤɬɚ, ɨɬɤɪɵɥɨ ɩɟɪɫɩɟɤɬɢɜɵ ɞɥɹ ɪɟɮɨɪɦɢɪɨɜɚɧɢɹ ɮɢɧɚɧɫɨɜɨɣ ɫɢɫɬɟɦɵ ȿɋ. Ɉɫɧɨɜɧɚɹ ɰɟɥɶ ɞɚɧɧɨɝɨ ɧɚɩɪɚɜɥɟɧɢɹ ɡɚɤɥɸɱɚɥɚɫɶ ɜ ɩɪɟɞɨɫɬɚɜɥɟɧɢɢ ɮɢɧɚɧɫɨɜɵɯ ɪɟɫɭɪɫɨɜ ɞɥɹ ɧɚɱɚɥɚ ɩɪɨɜɟɞɟɧɢɹ ɩɨɥɢɬɢɤɢ «ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɢ ɫɨɰɢɚɥɶɧɨɝɨ ɜɵɪɚɜɧɢɜɚɧɢɹ» ɧɚ ɭɪɨɜɧɟ ɋɨɨɛɳɟɫɬɜɚ ɫ ɩɪɟɞɨɫɬɚɜɥɟɧɢɟɦ ɝɚɪɚɧɬɢɢ ɬɨɝɨ, ɱɬɨ ɧɨɜɵɟ ɫɨɡɞɚɧɧɵɟ ɮɨɧɞɵ ɧɟ ɛɭɞɭɬ ɢɫɬɨɱɧɢɤɚɦɢ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɞɥɹ ɩɪɨɜɟɞɟɧɢɹ ɬɨɥɶɤɨ ɨɛɳɟɣ ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɨɣ ɩɨɥɢɬɢɤɢ. Ɏɨɪɦɢɪɨɜɚɧɢɟ ɛɚɡɵ ɮɢɧɚɧɫɨɜɵɯ ɪɟɫɭɪɫɨɜ ɩɪɟɞɩɨɥɚɝɚɥɨ
ɞɨɫɬɢɠɟɧɢɟ
ɫɨɝɥɚɲɟɧɢɹ
ɨɛ
ɨɫɧɨɜɧɵɯ
ɫɪɟɞɧɟɫɪɨɱɧɵɯ
ɩɟɪɫɩɟɤɬɢɜɚɯ ɦɟɠɞɭ ɜɫɟɦɢ ɫɬɨɪɨɧɚɦɢ, ɜɨɜɥɟɱɟɧɧɵɦɢ ɜ ɛɸɞɠɟɬɧɵɣ ɩɪɨɰɟɫɫ ɋɨɨɛɳɟɫɬɜɚ. Ʉɨɧɰɟɩɰɢɹ ɪɟɮɨɪɦɵ ɛɵɥɚ ɩɪɟɞɫɬɚɜɥɟɧɚ Ʉɨɦɢɫɫɢɟɣ ɜ ɮɟɜɪɚɥɟ 1987 ɝ. ɜ ɪɚɦɤɚɯ «ɉɚɤɟɬɚ Ⱦɟɥɨɪɚ-I»8, ɩɨ ɢɦɟɧɢ ɀɚɤɚ Ⱦɟɥɨɪɚ, ɜɨɡɝɥɚɜɥɹɜɲɟɝɨ Ʉɨɦɢɫɫɢɸ ɜ ɬɨɬ ɩɟɪɢɨɞ. ȼ 1988 ɝ. ȿɜɪɨɩɟɣɫɤɢɣ ɋɨɜɟɬ ɜ Ȼɪɸɫɫɟɥɟ ɨɞɨɛɪɢɥ ɩɨɥɢɬɢɱɟɫɤɢɟ ɪɚɦɤɢ ɪɟɮɨɪɦɵ (broad political guidelines), ɰɟɧɬɪɚɥɶɧɵɦɢ ɩɨɥɨɠɟɧɢɹɦɢ ɤɨɬɨɪɨɣ ɫɬɚɥɢ ɫɢɫɬɟɦɚ ɮɨɪɦɢɪɨɜɚɧɢɹ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ, ɛɸɞɠɟɬɧɚɹ ɞɢɫɰɢɩɥɢɧɚ (budgetary discipline)9, ɪɟɮɨɪɦɢɪɨɜɚɧɢɟ ɫɬɪɭɤɬɭɪɧɵɯ ɮɨɧɞɨɜ (reform of the structural funds). Ⱦɥɹ ɮɨɪɦɢɪɨɜɚɧɢɹ ɮɢɧɚɧɫɨɜɨɣ ɛɚɡɵ, ɤɨɬɨɪɚɹ ɞɚɜɚɥɚ ɛɵ ɋɨɨɛɳɟɫɬɜɭ ɜɨɡɦɨɠɧɨɫɬɶ ɨɫɭɳɟɫɬɜɥɹɬɶ ɜɫɟ ɜɨɡɥɨɠɟɧɧɵɟ ɧɚ ɧɟɝɨ ɮɭɧɤɰɢɢ, ɛɵɥ ɪɚɫɲɢɪɟɧ ɫɩɟɤɬɪ ɢɫɬɨɱɧɢɤɨɜ ɞɨɯɨɞɚ ɛɸɞɠɟɬɚ. Ȼɵɥɨ ɪɟɲɟɧɨ ɨɬɨɣɬɢ ɨɬ ɫɯɟɦɵ, ɤɨɝɞɚ ɨɛɳɢɣ ɨɛɴɟɦ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ ɛɵɥ ɡɚɤɪɟɩɥɟɧ ɡɚ ɨɞɧɢɦ ɢɡ ɢɫɬɨɱɧɢɤɨɜ ɞɨɯɨɞɚ (ɇȾɋ). Ɍɟɩɟɪɶ ɨɛɳɢɣ ɭɪɨɜɟɧɶ ɮɢɧɚɧɫɨɜɵɯ ɪɟɫɭɪɫɨɜ ɤɚɠɞɵɣ ɪɚɡ ɡɚɤɪɟɩɥɹɥɫɹ ɧɚ ɨɩɪɟɞɟɥɟɧɧɨɦ ɭɪɨɜɧɟ ɜ ɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɜɟɥɢɱɢɧɵ ɨɛɳɟɝɨ ȼɇɉ ɋɨɨɛɳɟɫɬɜɚ ɢ ɪɚɫɫɱɢɬɵɜɚɥɫɹ ɢɫɯɨɞɹ ɢɡ ɨɰɟɧɤɢ ɨɛɴɟɦɨɜ ɪɟɫɭɪɫɨɜ, ɧɟɨɛɯɨɞɢɦɵɯ 8 9
European Union – Public Finance – 4 th Edition. European Comminities, 2008, p. 35. Cɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ.
9
ɞɥɹ
ɞɟɹɬɟɥɶɧɨɫɬɢ
ɋɨɨɛɳɟɫɬɜɚ,
ɤɨɬɨɪɵɟ
ɫɨɞɟɪɠɚɬɫɹ
ɜ
ɫɪɟɞɧɟɫɪɨɱɧɨɣ
10
ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɩɪɨɝɪɚɦɦɟ - ɮɢɧɚɧɫɨɜɨɣ ɩɟɪɫɩɟɤɬɢɜɟ.
Ɉɛɴɟɦ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ11 ɭɜɟɥɢɱɢɥɫɹ ɫ ɫɨɡɞɚɧɢɟɦ ɞɨɩɨɥɧɢɬɟɥɶɧɨɝɨ ɢɫɬɨɱɧɢɤɚ ɞɨɯɨɞɨɜ «ɱɟɬɜɟɪɬɨɝɨ ɪɟɫɭɪɫɚ» – ɨɬɱɢɫɥɟɧɢɹ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɤɨɬɨɪɵɟ ɭɫɬɚɧɚɜɥɢɜɚɥɢɫɶ ɜ
ɜɢɞɟ ɩɪɨɰɟɧɬɚ ɨɬ ɜɟɥɢɱɢɧɵ ɢɯ ȼɇɉ.
12
ɗɬɨɬ ɢɫɬɨɱɧɢɤ
ɮɢɧɚɧɫɨɜɵɯ ɩɨɫɬɭɩɥɟɧɢɣ ɛɵɥ ɜɜɟɞɟɧ ɞɥɹ ɬɨɝɨ, ɱɬɨɛɵ ɤɨɦɩɟɧɫɢɪɨɜɚɬɶ ɫɨɤɪɚɳɟɧɢɟ ɩɨɫɬɭɩɥɟɧɢɣ ɜ ɛɸɞɠɟɬ ɨɬ ɬɪɚɞɢɰɢɨɧɧɵɯ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ, ɩɨɫɤɨɥɶɤɭ ɇȾɋ ɢɦɟɥ ɪɟɝɪɟɫɫɢɜɧɵɣ ɯɚɪɚɤɬɟɪ, ɚ ɬɚɦɨɠɟɧɧɵɟ ɩɨɲɥɢɧɵ ɛɵɥɢ ɫɧɢɠɟɧɵ. ɋɬɚɜɤɚ ɩɪɨɰɟɧɬɚ ɨɬɱɢɫɥɹɟɦɨɣ ɞɨɥɢ ɫɬɚɥɚ ɨɩɪɟɞɟɥɹɬɶɫɹ ɧɚ ɤɚɠɞɵɣ ɛɸɞɠɟɬɧɵɣ ɝɨɞ ɜ ɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɪɚɡɧɢɰɵ ɦɟɠɞɭ ɩɥɚɧɢɪɭɟɦɵɦɢ ɪɚɫɯɨɞɚɦɢ ɛɸɞɠɟɬɚ ɢ ɞɨɯɨɞɚɦɢ ɨɬ ɞɪɭɝɢɯ ɢɫɬɨɱɧɢɤɨɜ. Ⱦɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɫɛɚɥɚɧɫɢɪɨɜɚɧɧɨɫɬɢ ɦɟɠɞɭ ɪɚɡɥɢɱɧɵɦɢ ɤɚɬɟɝɨɪɢɹɦɢ ɪɚɫɯɨɞɨɜ ɢ ɤɨɧɬɪɨɥɢɪɭɟɦɨɝɨ ɩɨɜɵɲɟɧɢɹ ɷɬɢɯ ɪɚɫɯɨɞɨɜ ɛɵɥɚ ɜɜɟɞɟɧɚ ɛɸɞɠɟɬɧɚɹ
ɞɢɫɰɢɩɥɢɧɚ13,
ɤɨɬɨɪɚɹ
Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɵɦ ɫɨɝɥɚɲɟɧɢɟɦ
14
ɪɟɝɥɚɦɟɧɬɢɪɨɜɚɥɚɫɶ
ɢ ɫɬɚɧɨɜɢɥɚɫɶ ɜɨɩɪɨɫɨɦ ɨɛɳɟɝɨ
ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɞɥɹ ɉɚɪɥɚɦɟɧɬɚ, ɋɨɜɟɬɚ ɢ Ʉɨɦɢɫɫɢɢ. ɇɟɨɬɴɟɦɥɟɦɨɣ ɱɚɫɬɶɸ ɷɬɨɝɨ ɫɨɝɥɚɲɟɧɢɹ ɫɬɚɥɨ ɪɟɲɟɧɢɟ ɨ ɪɚɡɪɚɛɨɬɤɟ ɮɢɧɚɧɫɨɜɨɣ ɪɚɦɤɢ (ɮɢɧɚɧɫɨɜɨɣ ɩɟɪɫɩɟɤɬɢɜɵ)15, ɫɬɚɜɲɟɣ ɨɫɧɨɜɨɣ ɞɥɹ ɧɨɜɵɯ ɫɨɝɥɚɲɟɧɢɣ ɩɨ ɜɨɩɪɨɫɚɦ ɛɸɞɠɟɬɧɨɣ ɞɢɫɰɢɩɥɢɧɵ. ɋɨɝɥɚɫɧɨ ɷɬɨɦɭ ɩɨɥɨɠɟɧɢɸ ɉɚɪɥɚɦɟɧɬ, ɋɨɜɟɬ ɢ Ʉɨɦɢɫɫɢɹ ɢɦɟɸɬ ɩɨɥɧɨɦɨɱɢɟ ɡɚɪɚɧɟɟ ɨɩɪɟɞɟɥɹɬɶ ɨɫɧɨɜɧɵɟ ɛɸɞɠɟɬɧɵɟ ɩɪɢɨɪɢɬɟɬɵ ɧɚ ɛɭɞɭɳɢɣ ɩɟɪɢɨɞ (4-6 ɥɟɬ) ɢ ɭɫɬɚɧɚɜɥɢɜɚɬɶ ɪɚɦɤɢ ɪɚɫɯɨɞɨɜ ɋɨɨɛɳɟɫɬɜɚ. Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɜ ɮɢɧɚɧɫɨɜɨɣ ɪɚɦɤɟ ɨɬɪɚɠɚɟɬɫɹ ɦɚɤɫɢɦɚɥɶɧɵɣ ɨɛɴɟɦ
ɛɭɞɭɳɢɯ
ɪɚɫɯɨɞɨɜ
ɢ
ɢɯ
10
ɩɪɟɞɩɨɥɚɝɚɟɦɵɣ
ɫɨɫɬɚɜ.
ɉɟɪɜɨɟ
ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. Council Decision 88/376/EEC, Euroatom of 24 June, 1988. 13 Ȼɸɞɠɟɬɧɚɹ ɞɢɫɰɢɩɥɢɧɚ (budgetary discipline) – ɩɪɟɞɫɬɚɜɥɹɟɬ ɫɨɛɨɣ ɧɚɛɨɪ ɩɪɚɜɢɥ, ɜ ɪɚɦɤɚɯ ɤɨɬɨɪɵɯ ɮɨɪɦɢɪɭɟɬɫɹ ɛɸɞɠɟɬ ȿɋ. ȼ ɷɬɨ ɩɨɧɹɬɢɟ ɜɯɨɞɢɬ ɮɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ, ɚ ɬɚɤɠɟ ɥɢɦɢɬɵ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɩɪɨɝɪɚɦɦ, ɫɨɝɥɚɫɨɜɚɧɧɵɟ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ. Ⱦɚɧɧɵɣ ɦɟɯɚɧɢɡɦ ɧɚɱɚɥ ɢɫɩɨɥɶɡɨɜɚɬɶɫɹ ɜ ɫɜɹɡɢ ɫ ɜɨɡɧɢɤɧɨɜɟɧɢɟɦ ɩɪɨɛɥɟɦɵ ɧɟɫɛɚɥɚɧɫɢɪɨɜɚɧɧɨɫɬɢ ɛɸɞɠɟɬɚ ȿɋ. 14 ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. 15 ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. 11 12
10
Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɟ ɫɨɝɥɚɲɟɧɢɟ ɛɵɥɨ ɡɚɤɥɸɱɟɧɨ ɧɚ 1988-1992 ɝɝ., ɬ.ɟ. ɜ ɩɟɪɢɨɞ ɞɟɣɫɬɜɢɹ «ɉɚɤɟɬɚ Ⱦɟɥɨɪɚ-I». Ɏɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ, ɤɨɬɨɪɚɹ ɹɜɥɹɥɚɫɶ ɧɟɨɬɴɟɦɥɟɦɨɣ ɱɚɫɬɶɸ ɫɨɝɥɚɲɟɧɢɹ, ɫɬɚɧɨɜɢɥɚɫɶ ɛɚɡɨɣ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɪɚɡɥɢɱɧɵɯ ɧɚɩɪɚɜɥɟɧɢɣ ɩɨɥɢɬɢɤɢ ɜ ɪɚɦɤɚɯ ɛɸɞɠɟɬɧɨɣ ɞɢɫɰɢɩɥɢɧɵ. Ɉɧɚ ɹɜɥɹɟɬɫɹ ɨɫɧɨɜɨɣ ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɝɚɪɦɨɧɢɱɧɨɝɨ ɢ ɤɨɧɬɪɨɥɢɪɭɟɦɨɝɨ ɪɚɡɜɢɬɢɹ ɫɟɤɬɨɪɨɜ ɛɸɞɠɟɬɧɵɯ ɪɚɫɯɨɞɨɜ, ɢ ɜ ɬɨ ɠɟ ɜɪɟɦɹ, ɞɥɹ ɭɫɬɚɧɨɜɥɟɧɢɹ ɧɨɜɨɝɨ ɛɚɥɚɧɫɚ ɜ ɪɚɫɯɨɞɚɯ ɜ ɩɨɥɶɡɭ ɪɚɫɯɨɞɨɜ ɧɚ ɩɪɨɜɟɞɟɧɢɟ ɫɬɪɭɤɬɭɪɧɨɣ ɩɨɥɢɬɢɤɢ. Ɍɪɟɬɶɢɦ ɧɚɩɪɚɜɥɟɧɢɟɦ ɛɸɞɠɟɬɧɨɣ ɪɟɮɨɪɦɵ 1988 ɝ. ɫɬɚɥɨ ɪɟɮɨɪɦɢɪɨɜɚɧɢɟ ɞɟɹɬɟɥɶɧɨɫɬɢ
ɋɬɪɭɤɬɭɪɧɵɯ
ɮɨɧɞɨɜ
ɋɨɨɛɳɟɫɬɜɚ16.
ɋɨɝɥɚɫɧɨ
ȿɞɢɧɨɦɭ
ɟɜɪɨɩɟɣɫɤɨɦɭ ɚɤɬɭ, ɬɪɢ ɫɬɪɭɤɬɭɪɧɵɯ ɮɨɧɞɚ, ɮɢɧɚɧɫɢɪɭɟɦɵɟ ɢɡ ɨɛɳɟɝɨ ɛɸɞɠɟɬɚ (ɎȿɈȽȺ, ȿɋɎ ɢ ȿɎɊɊ)17, ɞɨɥɠɧɵ ɛɵɥɢ ɩɪɨɜɨɞɢɬɶ ɫɨɝɥɚɫɨɜɚɧɧɭɸ ɩɨɥɢɬɢɤɭ, ɧɚɩɪɚɜɥɟɧɧɭɸ ɧɚ ɞɨɫɬɢɠɟɧɢɟ ɰɟɥɟɣ, ɨɛɨɡɧɚɱɟɧɧɵɯ ɜ ɫɨɝɥɚɲɟɧɢɢ. Ⱦɥɹ ɞɨɫɬɢɠɟɧɢɹ ɧɚɦɟɱɟɧɧɵɯ ɡɚɞɚɱ ɛɵɥɨ ɪɟɲɟɧɨ ɭɜɟɥɢɱɢɬɶ ɚɫɫɢɝɧɨɜɚɧɢɹ, ɜɵɞɟɥɹɟɦɵɟ ɜ ɪɚɦɤɚɯ ɮɨɧɞɨɜ ɬɚɤ, ɱɬɨɛɵ ɤ 1993 ɝ. ɨɧɢ ɛɵ ɫɦɨɝɥɢ ɩɪɟɜɵɫɢɬɶ ɩɨɤɚɡɚɬɟɥɢ 1987 ɝ. ɜ ɞɜɚ ɪɚɡɚ. Ⱦɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɝɨ ɜɵɩɨɥɧɟɧɢɹ ɰɟɥɟɣ ɮɨɧɞɨɜ ɜ ɪɚɦɤɚɯ ɮɢɧɚɧɫɨɜɨɣ ɩɟɪɫɩɟɤɬɢɜɵ ɛɵɥɢ ɭɫɬɚɧɨɜɥɟɧɵ ɩɹɬɶ ɧɚɩɪɚɜɥɟɧɢɣ ɞɟɹɬɟɥɶɧɨɫɬɢ:
ɚ) «ɪɚɡɜɢɬɢɟ ɢ ɫɬɪɭɤɬɭɪɧɨɟ ɜɵɪɚɜɧɢɜɚɧɢɟ
ɪɟɝɢɨɧɨɜ, ɨɬɫɬɚɸɳɢɯ ɜ ɷɤɨɧɨɦɢɱɟɫɤɨɦ ɪɚɡɜɢɬɢɢ»; ɛ) «ɫɬɪɭɤɬɭɪɧɚɹ ɩɟɪɟɫɬɪɨɣɤɚ ɜ
ɪɟɝɢɨɧɚɯ,
ɩɟɪɟɠɢɜɚɸɳɢɯ
ɩɪɨɦɵɲɥɟɧɧɵɣ
ɫɩɚɞ»;
ɜ)
«ɛɨɪɶɛɚ
ɫ
ɞɨɥɝɨɜɪɟɦɟɧɧɨɣ ɛɟɡɪɚɛɨɬɢɰɟɣ»; ɝ) «ɩɪɨɮɟɫɫɢɨɧɚɥɶɧɚɹ ɢɧɬɟɝɪɚɰɢɹ ɦɨɥɨɞɟɠɢ»; ɞ) «ɩɟɪɟɫɬɪɨɣɤɚ ɚɝɪɚɪɧɨɝɨ ɫɟɤɬɨɪɚ ɢ ɪɚɡɜɢɬɢɟ ɫɟɥɶɫɤɢɯ ɪɟɝɢɨɧɨɜ». 18 ɉɪɨɜɟɞɟɧɧɭɸ ɛɸɞɠɟɬɧɭɸ ɪɟɮɨɪɦɭ 1988 ɝ., ɛɟɡɭɫɥɨɜɧɨ, ɦɨɠɧɨ ɧɚɡɜɚɬɶ ɭɫɩɟɲɧɨɣ, ɩɨɫɤɨɥɶɤɭ ɬɪɢ ɨɫɧɨɜɧɵɟ ɰɟɥɢ – ɤɨɧɬɪɨɥɢɪɭɟɦɵɣ ɢ ɭɩɨɪɹɞɨɱɟɧɧɵɣ ɪɨɫɬ ɪɚɫɯɨɞɨɜ; ɭɥɭɱɲɟɧɢɟ ɛɸɞɠɟɬɧɨɣ ɩɪɨɰɟɞɭɪɵ ɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ;
16 ɋɬɪɭɤɬɭɪɧɵɟ ɮɨɧɞɵ ɹɜɥɹɸɬɫɹ ɮɢɧɚɧɫɨɜɵɦɢ ɢɧɫɬɪɭɦɟɧɬɚɦɢ ȿɋ ɜ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɪɟɝɢɨɧɚɥɶɧɨɣ ɩɨɥɢɬɢɤɢ, ɰɟɥɶɸ ɤɨɬɨɪɨɣ ɹɜɥɹɟɬɫɹ ɫɧɢɠɟɧɢɟ ɪɚɡɥɢɱɢɣ ɜ ɪɚɡɜɢɬɢɢ ɪɟɝɢɨɧɨɜ ɢ ɫɬɪɚɧ-ɱɥɟɧɨɜ. Ɉɮɢɰɢɚɥɶɧɵɣ ɫɚɣɬ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ. Ƚɥɨɫɫɚɪɢɣ. http://europa.eu/scadplus/glossary/structural_cohesion_fund_en.htm. 17 ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. 18 The Community Budget: the Facts in the Figures. European Communities, 1999, p. 52.
11
ɞɨɫɬɢɠɟɧɢɟ ɧɟɨɛɯɨɞɢɦɨɝɨ ɨɛɴɟɦɚ ɩɨɫɬɭɩɥɟɧɢɣ ɨɬ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ – ɛɵɥɢ ɞɨɫɬɢɝɧɭɬɵ. Ɋɟɮɨɪɦɚ 1988 ɝ. ɫɩɨɫɨɛɫɬɜɨɜɚɥɚ ɩɪɟɨɞɨɥɟɧɢɸ ɩɪɨɛɥɟɦɵ ɧɟɯɜɚɬɤɢ ɮɢɧɚɧɫɨɜɵɯ ɫɪɟɞɫɬɜ. ɇɟɫɦɨɬɪɹ ɧɚ ɬɨ, ɱɬɨ ɦɚɤɫɢɦɚɥɶɧɵɟ ɭɪɨɜɧɢ ɪɚɫɯɨɞɨɜ ɩɨ ɪɚɡɥɢɱɧɵɦ ɤɚɬɟɝɨɪɢɹɦ, ɭɫɬɚɧɨɜɥɟɧɧɵɦ ɜ ɮɢɧɚɧɫɨɜɨɣ ɩɟɪɫɩɟɤɬɢɜɟ 1988–1992 ɝɝ.,
ɛɵɥɢ
ɜ
ɧɟɫɤɨɥɶɤɨ
ɪɚɡ
ɭɜɟɥɢɱɟɧɵ,
ɫɭɦɦɚɪɧɵɣ
ɨɛɴɟɦ
ɪɚɫɯɨɞɨɜ,
ɡɚɮɢɤɫɢɪɨɜɚɧɧɵɣ ɜ ɮɢɧɚɧɫɨɜɨɣ ɩɟɪɫɩɟɤɬɢɜɟ, ɧɟ ɩɪɟɜɵɲɚɥ ɩɪɟɞɟɥɶɧɨɝɨ ɨɛɴɟɦɚ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ. ɗɬɨɦɭ ɜɨ ɦɧɨɝɨɦ ɫɩɨɫɨɛɫɬɜɨɜɚɥɢ ɞɜɚ ɛɥɚɝɨɩɪɢɹɬɧɵɯ ɷɤɨɧɨɦɢɱɟɫɤɢɯ ɮɚɤɬɨɪɚ – ɛɨɥɟɟ ɛɵɫɬɪɵɟ ɬɟɦɩɵ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɪɨɫɬɚ ɩɨ ɫɪɚɜɧɟɧɢɸ ɫ ɩɪɨɝɧɨɡɢɪɨɜɚɜɲɢɦɢɫɹ ɡɧɚɱɟɧɢɹɦɢ ɢ ɭɦɟɪɟɧɧɵɣ ɪɨɫɬ ɪɚɫɯɨɞɨɜ ɧɚ ɟɞɢɧɭɸ ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɭɸ ɩɨɥɢɬɢɤɭ. Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɟ ɫɨɝɥɚɲɟɧɢɟ 1988 ɝ. ɢ ɮɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ, ɤɨɬɨɪɚɹ ɫɬɚɥɚ
ɫɨɫɬɚɜɧɨɣ
ɱɚɫɬɶɸ
ɷɬɨɝɨ
ɫɨɝɥɚɲɟɧɢɹ,
ɫɩɨɫɨɛɫɬɜɨɜɚɥɢ
ɫɨɡɞɚɧɢɸ
ɫɛɚɥɚɧɫɢɪɨɜɚɧɧɵɯ ɦɟɯɚɧɢɡɦɨɜ ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɦɟɠɞɭ ɢɧɫɬɢɬɭɬɚɦɢ ȿɋ ɜ ɛɸɞɠɟɬɧɨɦ ɫɟɤɬɨɪɟ. ɉɨɫɥɟɞɨɜɚɜɲɟɟ ɜ 1993 ɝ. ɜɬɨɪɨɟ ɦɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɟ ɫɨɝɥɚɲɟɧɢɟ, ɭɫɬɚɧɨɜɢɜɲɟɟ ɮɢɧɚɧɫɨɜɭɸ ɪɚɦɤɭ ɧɚ ɩɟɪɢɨɞ ɫ 1993 ɩɨ 1999 ɝɝ., ɩɨɞɬɜɟɪɞɢɥɨ ɭɫɩɟɲɧɨɫɬɶ ɢɧɫɬɪɭɦɟɧɬɚ ɦɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɝɨ ɫɨɝɥɚɲɟɧɢɹ. Ⱦɟɣɫɬɜɢɟ ɩɨɥɨɠɟɧɢɣ ɮɢɧɚɧɫɨɜɨɣ ɪɚɦɤɢ, ɭɫɬɚɧɨɜɥɟɧɧɨɣ ɜ 1988 ɝ. ɢɫɬɟɤɚɥɨ ɜ 1992 ɝ. ɇɨɜɵɟ ɡɚɞɚɱɢ, ɨɛɨɡɧɚɱɟɧɧɵɟ ɜ ɞɨɝɨɜɨɪɟ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɸɡɟ19, ɫɬɚɜɢɥɢ ɩɟɪɟɞ ɋɨɨɛɳɟɫɬɜɨɦ ɡɚɞɚɱɭ ɨɛɟɫɩɟɱɟɧɢɹ ɞɨɩɨɥɧɢɬɟɥɶɧɵɯ ɮɢɧɚɧɫɨɜɵɯ ɩɨɫɬɭɩɥɟɧɢɣ. Ⱦɨɝɨɜɨɪ ɨɮɢɰɢɚɥɶɧɨ ɩɪɨɜɨɡɝɥɚɫɢɥ ɰɟɥɶ ɫɨɡɞɚɬɶ ɜ ɪɚɦɤɚɯ ɋɨɨɛɳɟɫɬɜɚ
ɷɤɨɧɨɦɢɱɟɫɤɢɣ
ɢ
ɜɚɥɸɬɧɵɣ
ɩɪɨɜɟɞɟɧɢɟ
ɝɨɫɭɞɚɪɫɬɜɚɦɢ-ɱɥɟɧɚɦɢ
ɨɛɳɟɣ
ɫɨɸɡ,
ɤɨɬɨɪɵɣ
ɷɤɨɧɨɦɢɱɟɫɤɨɣ
ɩɪɟɞɩɨɥɚɝɚɥ ɢ
ɜɚɥɸɬɧɨɣ
ɩɨɥɢɬɢɤɢ, ɚ ɬɚɤɠɟ ɜɜɟɞɟɧɢɟ ɟɞɢɧɨɣ ɜɚɥɸɬɵ. ȼ ɧɚɱɚɥɟ 1992 ɝ. Ʉɨɦɢɫɫɢɹ ɩɪɟɞɥɨɠɢɥɚ ɧɨɜɵɣ ɩɪɨɟɤɬ ɫɪɟɞɧɟɫɪɨɱɧɨɣ ɮɢɧɚɧɫɨɜɨɣ ɪɚɦɤɢ ɧɚ 1993-1999 ɝɝ., ɤɨɬɨɪɚɹ ɩɨɥɭɱɢɥɚ ɧɚɡɜɚɧɢɟ «ɉɚɤɟɬ Ⱦɟɥɨɪɚ-II» ɢ ɤɨɬɨɪɚɹ ɜɤɥɸɱɚɥɚ ɜɵɩɨɥɧɟɧɢɟ ɰɟɥɟɣ Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɸɡɟ. Ⱦɥɹ ɞɨɫɬɢɠɟɧɢɹ ɰɟɥɟɣ ɧɨɜɨɝɨ ɞɨɝɨɜɨɪɚ ɜɪɟɦɟɧɧɵɟ ɪɚɦɤɢ ɞɟɣɫɬɜɢɹ ɮɢɧɚɧɫɨɜɨɣ ɩɟɪɫɩɟɤɬɢɜɵ ɛɵɥɢ ɪɚɫɲɢɪɟɧɵ ɞɨ 7 ɥɟɬ. 19
Treaty on the European Union. The Official Journal. C 191, 29 July 1992. http://eurlex.europa.eu/en/treaties/dat/11992M/htm/11992M.html.
12
ɇɨɜɚɹ ɮɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ ɫɬɚɥɚ ɩɪɨɞɨɥɠɟɧɢɟɦ ɪɟɮɨɪɦɵ 1988 ɝɨɞɚ, ɩɨɫɤɨɥɶɤɭ ɡɚɬɪɚɝɢɜɚɥɚ
ɬɟ
ɠɟ
ɫɚɦɵɟ
ɚɫɩɟɤɬɵ:
ɫɬɪɭɤɬɭɪɧɵɟ
ɮɨɧɞɵ,
ɛɸɞɠɟɬɧɭɸ
ɞɢɫɰɢɩɥɢɧɭ, ɫɨɛɫɬɜɟɧɧɵɟ ɪɟɫɭɪɫɵ. Ɉɞɨɛɪɟɧɧɚɹ ɋɨɜɟɬɨɦ ɜ ɞɟɤɚɛɪɟ 1992 ɝ. ɮɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ ɧɚ ɩɟɪɢɨɞ ɫ 1993 ɝ. ɩɨ 1999 ɝ. ɨɬɞɚɜɚɥɚ ɩɪɢɨɪɢɬɟɬ ɪɚɫɯɨɞɚɦ ɧɚ ɫɬɪɭɤɬɭɪɧɵɟ ɨɩɟɪɚɰɢɢ ȿɜɪɨɫɨɸɡɚ ɜ ɧɚɢɛɨɥɟɟ ɨɬɫɬɚɸɳɢɯ ɪɟɝɢɨɧɚɯ. ɋɨɝɥɚɫɧɨ ɗɞɢɧɛɭɪɝɫɤɨɦɭ ɫɨɝɥɚɲɟɧɢɸ, ɧɟɨɛɯɨɞɢɦɨ ɛɵɥɨ ɭɜɟɥɢɱɢɬɶ ɨɛɴɟɦ ɪɟɫɭɪɫɨɜ, ɧɚɩɪɚɜɥɹɟɦɵɯ ɧɚ ɮɢɧɚɧɫɢɪɨɜɚɧɢɟ ɜɧɭɬɪɟɧɧɢɯ ɩɨɥɢɬɢɤ ɋɨɨɛɳɟɫɬɜɚ, ɪɚɫɲɢɪɢɬɶ ɮɢɧɚɧɫɢɪɨɜɚɧɢɟ ɋɬɪɭɤɬɭɪɧɵɯ ɮɨɧɞɨɜ,
ɚ
ɬɚɤɠɟ
ɩɪɢɧɹɬɶ
ɪɹɞ
ɦɟɪ,
ɧɚɩɪɚɜɥɟɧɧɵɯ
ɧɚ
ɩɨɜɵɲɟɧɢɟ
20
ɤɨɧɤɭɪɟɧɬɨɫɩɨɫɨɛɧɨɫɬɢ ɟɜɪɨɩɟɣɫɤɨɣ ɩɪɨɦɵɲɥɟɧɧɨɫɬɢ.
ɉɨɫɥɟɞɭɸɳɢɟ ɦɟɠɢɧɬɫɬɢɬɭɰɢɨɧɚɥɶɧɵɟ ɫɨɝɥɚɲɟɧɢɹ ɢ ɜɜɨɞɢɦɵɟ ɢɦɢ ɮɢɧɚɧɫɨɜɵɟ ɪɚɦɤɢ ɧɚ 2000-2006 ɝɝ. ɢ ɧɚ 2007-2013 ɝɝ. ɩɪɨɞɨɥɠɢɥɢ ɡɚɞɚɧɧɵɣ ɯɨɞ ɪɟɮɨɪɦɢɪɨɜɚɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ɋɨɨɛɳɟɫɬɜɚ. Ɍɚɤ ɜ ɪɚɦɤɚɯ Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɝɨ ɫɨɝɥɚɲɟɧɢɹ 2000-2006 ɝ.21, ɛɵɥ ɩɪɨɞɨɥɠɟɧ ɩɪɨɰɟɫɫ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɛɸɞɠɟɬɧɨɣ ɩɪɨɰɟɞɭɪɵ. ɋɭɳɟɫɬɜɟɧɧɵɦ ɢɡɦɟɧɟɧɢɟɦ ɫɬɚɥɨ ɡɚɤɪɟɩɥɟɧɢɟ ɫɥɨɠɢɜɲɟɣɫɹ ɞɟ-ɮɚɤɬɨ ɩɪɚɤɬɢɤɢ ɫɨɝɥɚɫɨɜɚɧɢɹ ɜɫɟɯ ɜɢɞɨɜ ɪɚɫɯɨɞɨɜ (ɨɛɹɡɚɬɟɥɶɧɵɯ ɢ ɧɟɨɛɹɡɚɬɟɥɶɧɵɯ)22. ɉɪɢ ɷɬɨɦ ɉɚɪɥɚɦɟɧɬ ɩɨɥɭɱɚɥ ɛɨɥɶɲɟ ɩɪɚɜ ɜ ɨɩɪɟɞɟɥɟɧɢɢ ɧɟɨɛɹɡɚɬɟɥɶɧɵɯ ɪɚɫɯɨɞɨɜ.23 Ʉ ɫɨɡɞɚɧɢɸ ɩɨɫɥɟɞɧɟɝɨ Ɇɟɠɢɧɫɬɢɬɭɰɢɨɚɧɥɶɧɨɝɨ ɫɨɝɥɚɲɟɧɢɹ (ɮɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ ɧɚ 2007-2013 ɝɝ.) ɛɵɥɢ ɩɪɢɦɟɧɟɧɵ ɬɟ ɠɟ ɩɪɢɧɰɢɩɵ, ɧɚ ɤɨɬɨɪɵɯ ɮɨɪɦɢɪɨɜɚɥɨɫɶ ɫɨɝɥɚɲɟɧɢɟ ɞɥɹ ɩɪɟɞɵɞɭɳɟɣ ɦɧɨɝɨɥɟɬɧɟɣ ɮɢɧɚɧɫɨɜɨɣ ɪɚɦɤɢ. Ɉɞɧɚɤɨ ɛɵɥɢ ɜɧɟɞɪɟɧɵ ɧɨɜɵɟ ɦɟɯɚɧɢɡɦɵ, ɩɨɡɜɨɥɢɜɲɢɟ ɫɞɟɥɚɬɶ ɦɧɨɝɢɟ ɩɪɨɰɟɞɭɪɵ ɛɨɥɟɟ ɝɢɛɤɢɦɢ. Ɍɚɤ, ɜ ɧɨɜɨɟ ɫɨɝɥɚɲɟɧɢɟ ɛɵɥɨ ɜɤɥɸɱɟɧɨ ɫɨɝɥɚɲɟɧɢɟ ɨ ɫɨɡɞɚɧɢɢ Ɏɨɧɞɚ ɋɨɥɢɞɚɪɧɨɫɬɢ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ (European Union Solidarity Fund), ɫ ɩɨɦɨɳɶɸ ɤɨɬɨɪɨɝɨ ɫɬɚɥɨ
ɜɨɡɦɨɠɧɵɦ
ɮɢɧɚɧɫɢɪɨɜɚɬɶ
ɜɨɡɧɢɤɚɸɳɢɟ
20
ɪɚɫɯɨɞɵ
ɛɸɞɠɟɬɚ,
The Community Budget: the Facts in the Figures. European Communities, 1999, p. 62. 21 European Parliament, Council, Commission. Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure http://eurlex.europa.eu/pri/en/oj/dat/1999/c_172/c_17219990618en00010022.pdf. 22 ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. 23 European Union – Public Finance – 4 th Edition. European Comminities, 2008, p. 86.
13
ɩɪɟɜɵɲɚɸɳɢɟ
ɭɫɬɚɧɨɜɥɟɧɧɭɸ
ɧɨɪɦɭ.24
ȿɜɪɨɩɟɣɫɤɢɣ
ɮɨɧɞ
ɚɞɨɩɬɚɰɢɢ
ɝɥɨɛɚɥɢɡɚɰɢɢ (European Globalization Adjustment Fund) ɬɚɤɠɟ ɩɨɡɜɨɥɢɥ ɪɚɡɦɟɳɚɬɶ
ɞɨɩɨɥɧɢɬɟɥɶɧɵɟ
ɪɟɫɭɪɫɵ
ɞɥɹ
ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ
ɧɟɩɨɤɪɵɬɵɯ
25
ɪɚɫɯɨɞɨɜ.
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɦɨɠɧɨ ɫɞɟɥɚɬɶ ɜɵɜɨɞ, ɱɬɨ ɡɧɚɱɢɦɵɣ ɩɟɪɟɥɨɦ ɜ ɫɢɫɬɟɦɟ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ ɩɪɨɢɡɨɲɟɥ ɩɨɫɥɟ ɜɧɟɞɪɟɧɢɹ ɪɟɮɨɪɦɨɣ 1988 ɝ. ɦɟɯɚɧɢɡɦɚ ɦɧɨɝɨɥɟɬɧɟɝɨ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ. Ɉɧ ɡɚɞɚɥ ɧɚɩɪɚɜɥɟɧɢɟ, ɤɨɬɨɪɨɟ ɧɚɲɥɨ ɨɬɪɚɠɟɧɢɟ ɜ ɩɨɫɥɟɞɭɸɳɢɯ ɩɪɟɨɛɪɚɡɨɜɚɧɢɹɯ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ. Ɇɧɨɝɨɥɟɬɧɢɟ ɮɢɧɚɧɫɨɜɵɟ ɩɥɚɧɵ ɫɬɚɥɢ ɤɚɱɟɫɬɜɟɧɧɨ ɧɨɜɵɦ ɢɧɫɬɪɭɦɟɧɬɨɦ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɨɣ ɋɨɨɛɳɟɫɬɜɚ, ɩɪɟɞɨɫɬɚɜɢɥɢ ɨɫɧɨɜɭ ɞɥɹ ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɹ ɫɭɳɟɫɬɜɭɸɳɟɣ ɫɢɫɬɟɦɵ ɢ ɜɧɟɞɪɟɧɢɹ ɧɨɜɵɯ ɦɟɯɚɧɢɡɦɨɜ: ɛɸɞɠɟɬɧɨɣ
ɞɢɫɰɢɩɥɢɧɵ,
ɫɢɫɬɟɦɵ
ɫɨɛɫɬɜɟɧɧɵɯ
ɪɟɫɭɪɫɨɜ,
ɚ
ɬɚɤɠɟ
ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɩɪɨɝɪɚɦɦ ɱɟɪɟɡ ɫɬɪɭɤɬɭɪɧɵɟ ɮɨɧɞɵ.
24
Ɏɢɧɚɧɫɢɪɨɜɚɧɢɟ ɢɡ Ɏɨɧɞɚ ɋɨɥɢɞɚɪɧɨɫɬɢ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ ɧɟ ɦɨɠɟɬ ɩɪɟɜɵɲɚɬɶ 1 ɦɥɪɞ. ȿɜɪɨ. ȿɠɟɝɨɞɧɵɟ ɪɚɫɯɨɞɵ ɢɡ ȿɜɪɨɩɟɣɫɤɨɝɨ Ɏɨɧɞɚ ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɝɥɨɛɚɥɢɡɚɰɢɢ ɧɟ ɦɨɝɭɬ ɩɪɟɜɵɲɚɬɶ 500 ɦɥɧ. ɟɜɪɨ. Ɏɨɧɞ ɛɵɥ ɫɨɡɞɚɧ ɞɥɹ ɨɤɚɡɚɧɢɹ ɩɨɦɨɳɢ ɬɪɭɞɨɫɩɨɫɨɛɧɨɦɭ ɧɚɫɟɥɟɧɢɸ, ɩɨɫɬɪɚɞɚɜɲɢɯ ɨɬ ɫɬɪɭɤɬɭɪɧɵɯ ɷɤɨɧɨɦɢɱɟɫɤɢɯ ɢɡɦɟɧɟɧɢɣ ɫ ɰɟɥɶɸ ɢɯ ɪɟɢɧɬɟɝɪɚɰɢɢ ɧɚ ɪɵɧɨɤ ɬɪɭɞɚ.
25
14
1.2 ɇɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɨɟ ɪɟɝɭɥɢɪɨɜɚɧɢɟ ɮɢɧɚɧɫɨɜɨɣ ɫɢɫɬɟɦɵ ȿɋ Ɏɢɧɚɧɫɨɜɚɹ ɫɢɫɬɟɦɚ ȿɋ ɨɫɧɨɜɵɜɚɟɬɫɹ ɧɚ ɬɪɟɯ ɬɢɩɚɯ ɧɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɵɯ ɞɨɤɭɦɟɧɬɨɜ: ɩɨɥɨɠɟɧɢɹ ɫɢɫɬɟɦɵ ɞɨɝɨɜɨɪɨɜ ȿɋ, ɜɬɨɪɢɱɧɨɟ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨ, ɩɨɥɨɠɟɧɢɹ
ɦɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɝɨ
ɫɨɝɥɚɲɟɧɢɹ.
ɉɨɫɥɟɞɧɢɣ
ɢɧɫɬɪɭɦɟɧɬ
ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɹɜɥɹɟɬɫɹ ɫɩɟɰɢɮɢɱɟɫɤɢɦ ɞɥɹ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ ɢ ɧɟ ɢɦɟɟɬ ɷɤɜɢɜɚɥɟɧɬɚ ɜ ɞɪɭɝɢɯ ɫɮɟɪɚɯ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ȿɋ. ȼ ɫɢɫɬɟɦɟ ɞɨɝɨɜɨɪɨɜ ȿɋ, ɤɚɫɚɸɳɟɣɫɹ ɛɸɞɠɟɬɧɨɝɨ ɪɟɝɭɥɢɪɨɜɚɧɢɹ, ɩɪɟɞɫɬɚɜɥɹɟɬ ɢɧɬɟɪɟɫ ɢɡɭɱɟɧɢɟ ɩɨɥɨɠɟɧɢɣ, ɪɟɝɭɥɢɪɭɸɳɢɯ ɮɢɧɚɧɫɨɜɵɟ ɜɨɩɪɨɫɵ ɜ ɪɚɦɤɚɯ Ⱦɨɝɨɜɨɪɚ, ɭɱɪɟɠɞɚɸɳɟɝɨ ȿɜɪɨɩɟɣɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ.26 Ⱦɚɧɧɵɟ ɩɨɥɨɠɟɧɢɹ ɭɫɬɚɧɚɜɥɢɜɚɸɬ ɨɛɳɢɟ ɩɪɢɧɰɢɩɵ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɞɭɪɚɦɢ, ɮɨɪɦɢɪɨɜɚɧɢɟ ɞɨɯɨɞɨɜ ɢ ɪɚɫɯɨɞɨɜ ɛɸɞɠɟɬɚ, ɫɬɚɞɢɢ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ, ɩɪɨɰɟɞɭɪɵ ɢɫɩɨɥɧɟɧɢɹ ɢ ɤɨɧɬɪɨɥɹ ɛɸɞɠɟɬɚ, ɚ ɬɚɤɠɟ ɞɨɩɨɥɧɢɬɟɥɶɧɵɟ ɩɨɥɨɠɟɧɢɹ, ɤɚɫɚɸɳɢɟɫɹ ɩɪɚɜɢɥ ɢɫɩɨɥɧɟɧɢɹ ɞɨɝɨɜɨɪɚ ɜ ɱɚɫɬɢ ɮɢɧɚɧɫɨɜɵɯ ɜɨɩɪɨɫɨɜ: ɮɨɪɦɢɪɨɜɚɧɢɟ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ, ɧɚɞɟɥɟɧɢɟ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶɸ ɮɢɧɚɧɫɨɜɵɯ ɤɨɧɬɪɨɥɟɪɨɜ. Ⱦɨɝɨɜɨɪ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɸɡɟ 1992 ɝ. ɜɜɟɥ ɩɨɥɨɠɟɧɢɹ ɨ ɮɢɧɚɧɫɨɜɵɯ ɨɩɟɪɚɰɢɹɯ ɜ ɪɚɦɤɚɯ ɩɪɨɜɟɞɟɧɢɹ ɨɛɳɟɣ ɜɧɟɲɧɟɣ ɩɨɥɢɬɢɤɢ ɛɟɡɨɩɚɫɧɨɫɬɢ, ɚ ɬɚɤɠɟ ɫɨɬɪɭɞɧɢɱɟɫɬɜɚ ɜ ɫɮɟɪɟ ɩɪɚɜɨɫɭɞɢɹ ɢ ɜɧɭɬɪɟɧɧɢɯ ɞɟɥ (ɜɬɨɪɚɹ ɢ ɬɪɟɬɶɹ ɨɫɧɨɜɵ
ɋɨɨɛɳɟɫɬɜɚ).27
ɋɬɚɬɶɹ
44
Ⱦɨɝɨɜɨɪɚ
ɨ
ȿɜɪɨɩɟɣɫɤɨɦ
ɋɨɸɡɟ
ɭɫɬɚɧɚɜɥɢɜɚɟɬ ɫɩɟɰɢɚɥɶɧɵɟ ɭɫɥɨɜɢɹ ɞɥɹ ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɩɪɨɰɟɞɭɪ, ɦɟɯɚɧɢɡɦɨɜ ɢ ɢɧɫɬɢɬɭɬɨɜ, ɜɨɡɧɢɤɚɸɳɢɯ ɩɪɢ ɜɡɚɢɦɨɞɟɣɫɬɜɢɢ ɦɟɠɞɭ ɝɨɫɭɞɚɪɫɬɜɚɦɢɱɥɟɧɚɦɢ ȿɋ. ȼ ɱɚɫɬɧɨɫɬɢ, ɫɬɚɬɶɹ ɝɨɜɨɪɢɬ ɨ ɬɨɦ, ɱɬɨ ɪɚɫɯɨɞɵ ɨɬ ɭɫɬɚɧɨɜɥɟɧɢɹ ɪɚɡɥɢɱɧɵɯ ɮɨɪɦ ɫɨɬɪɭɞɧɢɱɟɫɬɜɚ ɦɟɠɞɭ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ ɮɢɧɚɧɫɢɪɭɸɬɫɹ ɩɨɫɥɟɞɧɢɦɢ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ, ɟɫɥɢ ɋɨɜɟɬ ɧɟ ɩɪɢɧɢɦɚɟɬ ɩɪɨɬɢɜɨɩɨɥɨɠɧɨɟ ɪɟɲɟɧɢɟ. Ʉ ɫɢɫɬɟɦɟ ɜɬɨɪɢɱɧɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ, ɪɟɝɭɥɢɪɭɸɳɟɝɨ ɮɢɧɚɧɫɨɜɵɟ ɜɨɩɪɨɫɵ ɋɨɨɛɳɟɫɬɜɚ, ɨɬɧɨɫɹɬɫɹ ɩɪɢɧɢɦɚɟɦɵɟ ɪɟɲɟɧɢɹ, ɤɚɫɚɸɳɢɟɫɹ ɫɢɫɬɟɦɵ 26 ɮɢɧɚɧɫɨɜɵɟ ɜɨɩɪɨɫɵ ɋɨɨɛɳɟɫɬɜɚ ɪɟɝɭɥɢɪɭɸɬɫɹ ɫɬɚɬɶɹɦɢ ɫ 268 ɩɨ 280 ɝɥɚɜɵ ɩɹɬɨɣ ɱɚɫɬɢ ɜɬɨɪɨɣ Ⱦɨɝɨɜɨɪɚ, ɭɫɬɚɧɚɜɥɢɜɚɸɳɟɝɨ ȿɜɪɨɩɟɣɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ, ɤɨɬɨɪɚɹ ɤɚɫɚɟɬɫɹ ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɢɧɫɬɢɬɭɬɨɜ ɋɨɨɛɳɟɫɬɜɚ. 27 ɋɬɚɬɶɢ 28 ɢ 41 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɸɡɟ ɜɤɥɸɱɚɸɬ ɩɨɥɨɠɟɧɢɹ ɨ ɮɢɧɚɧɫɨɜɵɯ ɨɩɟɪɚɰɢɹɯ.
15
ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ, ɚ ɬɚɤɠɟ ɞɪɭɝɢɟ ɢɧɫɬɪɭɦɟɧɬɵ, ɩɪɢɧɹɬɵɟ ɜ ɷɬɨɣ ɫɮɟɪɟ. ɉɨ ɫɩɨɫɨɛɭ ɩɪɢɧɹɬɢɹ ɞɚɧɧɵɟ ɪɟɲɟɧɢɹ ɦɨɠɧɨ ɨɬɧɟɫɬɢ ɤ ɫɢɫɬɟɦɟ ɩɟɪɜɢɱɧɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ. ɋɭɳɟɫɬɜɟɧɧɵɦ
ɷɥɟɦɟɧɬɨɦ
ɜɬɨɪɢɱɧɨɝɨ
ɮɢɧɚɧɫɨɜɵɦ ɜɨɩɪɨɫɚɦ ɹɜɥɹɟɬɫɹ Ɏɢɧɚɧɫɨɜɵɣ
ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ
ȿɋ
ɩɨ
ɪɟɝɥɚɦɟɧɬ, ɭɫɬɚɧɚɜɥɢɜɚɸɳɢɣ
ɨɫɧɨɜɧɵɟ ɩɪɢɧɰɢɩɵ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ ȿɋ, ɩɪɢɧɰɢɩɵ ɫɨɫɬɚɜɥɟɧɢɹ ɫɬɪɭɤɬɭɪɵ ɛɸɞɠɟɬɚ,
ɩɪɚɜɢɥɚ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɨɦ ȿɋ, ɚ ɬɚɤɠɟ ɪɨɥɢ 28
ɭɱɚɫɬɧɢɤɨɜ ɩɪɨɰɟɫɫɚ. ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬɚɬɶɟɣ 279 Ⱦɨɝɨɜɨɪɚ, ɭɱɪɟɠɞɚɸɳɟɝɨ ȿɜɪɨɩɟɣɫɤɢɣ ɋɨɸɡ, Ɏɢɧɚɧɫɨɜɵɣ ɪɟɝɥɚɦɟɧɬ ɩɪɢɧɢɦɚɟɬɫɹ ɋɨɜɟɬɨɦ ɟɞɢɧɨɝɥɚɫɧɨ ɩɨɫɥɟ ɩɪɨɜɟɞɟɧɢɹ ɤɨɧɫɭɥɶɬɚɰɢɣ ɫ ɉɚɪɥɚɦɟɧɬɨɦ ɢ ɩɨɥɭɱɟɧɢɹ ɨɮɢɰɢɚɥɶɧɨɣ ɩɨɡɢɰɢɢ ɋɨɛɪɚɧɢɹ Ⱥɭɞɢɬɨɪɨɜ.29 Ⱦɪɭɝɢɦ ɧɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɵɦ ɚɤɬɨɦ ɜɬɨɪɢɱɧɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ȿɋ, ɤɚɫɚɸɳɢɦɫɹ ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɮɢɧɚɧɫɨɜ, ɤɨɬɨɪɵɣ ɩɪɟɞɫɬɚɜɥɹɟɢ ɢɧɬɟɪɟɫ ɞɥɹ ɧɚɲɟɝɨ ɚɧɚɥɢɡɚ, ɹɜɥɹɟɬɫɹ Ⱦɢɪɟɤɬɢɜɚ, ɪɟɝɭɥɢɪɭɸɳɚɹ ɛɸɞɠɟɬɧɭɸ ɞɢɫɰɢɩɥɢɧɭ.30 Ɉɧɚ ɛɵɥɚ ɩɪɢɧɹɬɚ 26 ɫɟɧɬɹɛɪɹ 2000 ɝ. ɢ ɜɩɨɫɥɟɞɫɬɜɢɢ ɨɬɦɟɧɟɧɚ ɞɢɪɟɤɬɢɜɨɣ ɋɨɜɟɬɚ ʋ 1248/2007 ɨɬ 22 ɨɤɬɹɛɪɹ 2007 ɝ.31 Ƚɥɚɜɧɵɦ ɨɛɪɚɡɨɦ, ɞɢɪɟɤɬɢɜɚ ɪɟɝɭɥɢɪɨɜɚɥɚ ɫɨɛɥɸɞɟɧɢɟ ɛɸɞɠɟɬɧɨɣ ɞɢɫɰɢɩɥɢɧɵ ɜ ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɨɦ ɫɟɤɬɨɪɟ, ɭɫɬɚɧɚɜɥɢɜɚɹ ɨɝɪɚɧɢɱɢɬɟɥɶɧɵɣ ɭɪɨɜɟɧɶ ɞɥɹ ɪɚɫɱɟɬɚ ɪɚɫɯɨɞɨɜ ɧɚ ɩɪɨɜɟɞɟɧɢɟ
ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɨɣ
ɩɨɥɢɬɢɤɢ.
ɍɫɬɚɧɨɜɥɟɧɧɵɟ
ɜ
Mɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɦ ɞɨɝɨɜɨɪɟ ɜ ɪɚɦɤɚɯ ɮɢɧɚɧɫɨɜɨɝɨ ɩɥɚɧɚ ɧɚ 2007-2013 ɝɝ. ɭɪɨɜɧɢ ɪɚɫɯɨɞɨɜ ɛɸɞɠɟɬɧɵɯ ɫɪɟɞɫɬɜ, ɨɬɦɟɧɢɥɢ ɧɟɨɛɯɨɞɢɦɨɫɬɶ ɜ ɞɟɣɫɬɜɢɢ ɞɚɧɧɨɣ ɞɢɪɟɤɬɢɜɵ. 28
Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities. http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2002:248:0001:0048:EN:PDF. 29 ȼɩɟɪɜɵɟ ɮɢɧɚɧɫɨɜɨɟ ɪɟɝɭɥɢɪɨɜɚɧɢɟ ɛɵɥɨ ɩɪɢɧɹɬɨ 21 ɞɟɤɚɛɪɹ 1977 ɝɨɞɚ, ɧɨ ɫ ɬɟɯ ɩɨɪ ɜ ɧɟɝɨ ɛɵɥ ɜɧɟɫɟɧ ɪɹɞ ɢɡɦɟɧɟɧɢɣ ɞɢɪɟɤɬɢɜɨɣ ɋɨɜɟɬɚ No 1605/2002 ɨɬ 25 ɢɸɧɹ 2002 ɝ., ɚ ɬɚɤɠɟ ɞɢɪɟɤɬɢɜɨɣ ɋɨɜɟɬɚ No 1995/2006 ɨɬ 13 ɞɟɤɚɛɪɹ 2006 ɝ. Ⱦɚɧɧɵɣ ɞɨɤɭɦɟɧɬ ɫɨɞɟɪɠɢɬ ɩɨɥɨɠɟɧɢɹ, ɩɪɢɦɟɧɹɟɦɵɟ ɛɸɞɠɟɬɭ: ɩɪɢɧɰɢɩɵ, ɩɪɨɰɟɞɭɪɵ ɫɨɝɥɚɫɨɜɚɧɢɹ ɢ ɩɪɢɧɹɬɢɹ, ɫɬɪɭɤɬɭɪ, ɢɫɩɨɥɧɟɧɢɟ, ɚɭɞɢɬ ɫɱɟɬɨɜ. Ɉɫɨɛɵɣ ɚɤɰɟɧɬ ɜ ɞɨɤɭɦɟɧɬɟ ɞɟɥɚɟɬɫɹ ɧɚ ɢɫɩɨɥɧɟɧɢɢ ɢ ɤɨɧɬɪɨɥɟ, ɩɨɫɤɨɥɶɤɭ ɷɬɢ ɚɫɩɟɤɬɵ ɧɟ ɪɚɫɫɦɚɬɪɢɜɚɸɬɫɹ ɜ ɞɨɫɬɚɬɨɱɧɨɣ ɦɟɪɟ ɜ ɫɢɫɬɟɦɟ ɞɨɝɨɜɨɪɨɜ. ȼɧɟɫɟɧɧɵɟ ɢɡɦɟɧɟɧɢɹ ɤɚɫɚɸɬɫɹ ɝɥɚɜɧɵɦ ɨɛɪɚɡɨɦ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɞɟɣɫɬɜɢɹ ɦɟɯɚɧɢɡɦɨɜ ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ, ɚ ɬɚɤɠɟ ɡɚɤɨɧɨɞɚɬɟɥɶɧɵɯ ɢ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɯ ɭɩɪɨɳɟɧɢɣ. 30 Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline. 31 Council Regulation (EC) ʋ 1248/2007 of 22 October 2007 repealing Regulation 2040/2000 on budgetary discipline. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2007:282:0003:0004:EN:PDF.
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ȿɳɟ ɨɞɧɢɦ ɧɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɵɦ ɚɤɬɨɦ ɜɬɨɪɢɱɧɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɜ ɛɸɞɠɟɬɧɨɣ ɫɮɟɪɟ ɹɜɥɹɟɬɫɹ Ⱦɢɪɟɤɬɢɜɚ, ɭɫɬɚɧɚɜɥɢɜɚɸɳɚɹ ɝɚɪɚɧɬɢɣɧɵɣ ɮɨɧɞ ɞɥɹ ɜɧɟɲɧɢɯ ɞɟɣɫɬɜɢɣ.32 ɋɭɳɟɫɬɜɭɟɬ ɬɚɤɠɟ ɰɟɥɚɹ ɫɢɫɬɟɦɚ ɧɨɪɦɚɬɢɜɧɵɯ ɚɤɬɨɜ, ɪɟɝɭɥɢɪɭɸɳɢɯ ɫɨɛɫɬɜɟɧɧɵɟ ɪɟɫɭɪɫɵ ɋɨɨɛɳɟɫɬɜɚ, ɤɨɬɨɪɚɹ ɨɬɧɨɫɢɬɫɹ ɤ ɫɢɫɬɟɦɟ ɜɬɨɪɢɱɧɨɝɨ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɚ ɞɥɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ.33 ɂ ɩɨɫɥɟɞɧɢɦ ɢɫɬɨɱɧɢɤɨɦ ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɮɢɧɚɧɫɨɜɨɣ ɫɢɫɬɟɦɵ ȿɋ, ɹɜɥɹɸɬɫɹ ɧɨɪɦɵ Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɝɨ ɫɨɝɥɚɲɟɧɢɹ. Ɉɧɢ ɫɨɡɞɚɸɬɫɹ ɞɥɹ ɩɪɟɞɨɬɜɪɚɳɟɧɢɹ ɪɢɫɤɨɜ ɩɨɹɜɥɟɧɢɹ ɤɨɧɮɥɢɤɬɨɜ ɢ ɤɪɢɡɢɫɨɜ ɜ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɚɯ. ɐɟɥɶɸ ɞɚɧɧɨɝɨ ɫɨɝɥɚɲɟɧɢɹ ɹɜɥɹɟɬɫɹ ɜɧɟɞɪɟɧɢɟ ɛɸɞɠɟɬɧɨɣ ɞɢɫɰɢɩɥɢɧɵ, ɩɨɜɵɲɟɧɢɟ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɟɠɟɝɨɞɧɵɯ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ, ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɦɟɠɞɭ ɢɧɫɬɢɬɭɬɚɦɢ ɩɨ ɮɢɧɚɧɫɨɜɵɦ ɜɨɩɪɨɫɚɦ, ɚ ɬɚɤɠɟ ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɝɚɪɚɧɬɢɢ ɭɫɬɨɣɱɢɜɨɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɭɩɪɚɜɥɟɧɢɹ (sound financial management)34.
32
Ƚɚɪɚɧɬɢɣɧɵɣ ɮɨɧɞ ɛɵɥ ɩɪɢɧɹɬ ɤɚɤ ɱɚɫɬɶ ɩɚɤɟɬɚ Ⱦɟɥɨɪɚ-2 ɞɥɹ ɩɨɤɪɵɬɢɹ ɪɢɫɤɨɜ, ɜɨɡɧɢɤɚɸɳɢɯ ɩɪɢ ɩɪɨɜɟɞɟɧɢɢ ɨɩɟɪɚɰɢɣ ɫ ɬɪɟɬɶɢɦɢ ɫɬɪɚɧɚɦɢ. 1) Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities’ own resources (2). This regulation consolidates successive amendments to the previous Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989; 2) Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (4); 3) Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonisation of the compilation of gross national product at market prices (5); 4) Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (GNI Regulation). 34 ɍɫɬɨɣɱɢɜɨɟ ɮɢɧɚɧɫɨɜɨɟ ɭɩɪɚɜɥɟɧɢɟ - ɨɞɢɧ ɢɡ ɛɸɞɠɟɬɧɵɯ ɩɪɢɧɰɢɩɨɜ, ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɤɨɬɨɪɵɦ ɛɸɞɠɟɬ ɞɨɥɠɟɧ ɢɫɩɨɥɧɹɬɶɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɪɢɧɰɢɩɚɦɢ ɷɤɨɧɨɦɢɢ, ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɢ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ. 33
17
1.3 ɂɫɬɨɱɧɢɤɢ ɮɢɧɚɧɫɨɜɵɯ ɩɨɫɬɭɩɥɟɧɢɣ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ ɋɨɝɥɚɫɧɨ ɫɬɚɬɶɟ 269 Ⱦɨɝɨɜɨɪɚ, ɭɱɪɟɠɞɚɸɳɟɝɨ ȿɜɪɨɩɟɣɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ, ɞɨɯɨɞɵ ɨɛɳɟɝɨ ɛɸɞɠɟɬɚ ȿɋ ɫɨɫɬɨɹɬ ɢɡ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ ɢ ɞɪɭɝɢɯ ɢɫɬɨɱɧɢɤɨɜ. Ɉɞɧɚɤɨ ɛɨɥɶɲɚɹ ɱɚɫɬɶ ɛɸɞɠɟɬɧɵɯ ɪɚɫɯɨɞɨɜ ɮɢɧɚɧɫɢɪɭɟɬɫɹ ɫɢɫɬɟɦɨɣ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ, ɜɜɟɞɟɧɧɨɣ ɪɟɲɟɧɢɟɦ ɋɨɜɟɬɚ 70/243/ECSC 21 ɚɩɪɟɥɹ 1970 ɝ.35 ȼ ɧɚɫɬɨɹɳɟɟ ɜɪɟɦɹ ɜ ɩɨɧɹɬɢɟ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ ɜɯɨɞɢɬ ɬɪɢ ɤɚɬɟɝɨɪɢɢ: ɬɪɚɞɢɰɢɨɧɧɵɟ
ɫɨɛɫɬɜɟɧɧɵɟ
ɪɟɫɭɪɫɵ,
ɞɨɯɨɞɵ
ɨɬ
ɇȾɋ
ɢ
ɞɨɯɨɞɵ,
36
ɮɨɪɦɢɪɭɸɳɢɟɫɹ ɢɡ ɩɪɟɞɨɫɬɚɜɥɹɟɦɨɣ ɞɨɥɢ ȼɇɉ ɫɬɪɚɧ-ɱɥɟɧɨɜ ȿɋ.
Ɍɪɚɞɢɰɢɨɧɧɵɟ ɫɨɛɫɬɜɟɧɧɵɟ ɪɟɫɭɪɫɵ ɛɵɥɢ ɜɜɟɞɟɧɵ ɜ 1970 ɝ. ɢ ɜɤɥɸɱɚɸɬ ɬɚɦɨɠɟɧɧɵɟ
ɫɛɨɪɵ,
ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɵɟ
ɩɨɲɥɢɧɵ,
ɜɡɢɦɚɟɦɵɟ
ɫ
ɷɤɨɧɨɦɢɱɟɫɤɢɯ ɬɪɚɧɫɚɤɰɢɣ, ɤɨɬɨɪɵɟ ɫɨɛɢɪɚɸɬɫɹ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ ɨɬ ɢɦɟɧɢ ȿɋ.
Ɍɪɚɞɢɰɢɨɧɧɵɟ
ɫɨɛɫɬɜɟɧɧɵɟ
ɪɟɫɭɪɫɵ
ɫɱɢɬɚɸɬɫɹ
«ɟɫɬɟɫɬɜɟɧɧɵɦɢ»
ɫɨɛɫɬɜɟɧɧɵɦɢ ɪɟɫɭɪɫɚɦɢ, ɬɚɤ ɤɚɤ ɨɧɢ ɫɨɛɢɪɚɸɬɫɹ ɜ ɪɚɦɤɚɯ ɩɨɥɢɬɢɤɢ ɋɨɨɛɳɟɫɬɜɚ, ɢ ɧɟ ɹɜɥɹɸɬɫɹ ɞɨɯɨɞɚɦɢ, ɩɨɥɭɱɟɧɧɵɦɢ ɢɡ ɜɤɥɚɞɨɜ ɫɬɪɚɧ-ɱɥɟɧɨɜ. ɋɨɛɫɬɜɟɧɧɵɟ ɪɟɫɭɪɫɵ ɨɬ ɇȾɋ ɮɨɪɦɢɪɭɸɬɫɹ ɧɚ ɨɫɧɨɜɟ ɭɫɬɚɧɨɜɥɟɧɢɹ ɩɪɨɰɟɧɬɧɨɣ ɫɬɚɜɤɢ ɇȾɋ ɞɥɹ ɤɚɠɞɨɣ ɫɬɪɚɧɵ-ɱɥɟɧɚ ȿɋ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɪɚɜɢɥɚɦɢ ɫɨɝɥɚɫɨɜɚɧɢɹ (harmonized rules). Ɋɟɲɟɧɢɟɦ ɋɨɜɟɬɚ 1970 ɝ. ɦɚɤɫɢɦɚɥɶɧɚɹ ɫɬɚɜɤɚ ɫɛɨɪɚ ɇȾɋ ɛɵɥɚ ɭɫɬɚɧɨɜɥɟɧɚ ɧɚ ɭɪɨɜɧɟ 1% ɨɬ ɨɛɳɟɣ ɛɚɡɵ. ɋ ɩɪɢɫɨɟɞɢɧɟɧɢɟɦ ɂɫɩɚɧɢɢ ɢ ɉɨɪɬɭɝɚɥɢɢ ɫɬɚɜɤɚ ɛɵɥɚ ɩɨɜɵɲɟɧɚ ɞɨ 1,4% ɞɥɹ ɩɨɤɪɵɬɢɹ ɢɡɞɟɪɠɟɤ ɩɪɢɫɨɟɞɢɧɟɧɢɹ. Ɋɟɲɟɧɢɟɦ ɨ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɚɯ 2000 ɝ. ɦɚɤɫɢɦɚɥɶɧɚɹ ɫɬɚɜɤɚ ɛɵɥɚ ɫɧɢɠɟɧɚ ɞɨ ɬɟɤɭɳɟɝɨ ɭɪɨɜɧɹ 0,5% ɨɬ ɫɨɛɪɚɧɧɵɯ ɞɨɯɨɞɨɜ ɨɬ ɇȾɋ.37 ɇɚ ɩɟɪɢɨɞ ɫ 2007 ɩɨ 2013 ɝɝ. ɩɪɨɰɟɧɬɧɚɹ ɫɬɚɜɤɚ ɇȾɋ ɛɵɥɚ ɭɫɬɚɧɨɜɥɟɧɚ ɧɚ ɭɪɨɜɧɟ 0,3% , ɚ ɬɚɤɠɟ ɫɧɢɠɟɧɚ ɞɥɹ ɪɹɞɚ ɫɬɪɚɧ: ɞɨ 0,225% ɞɥɹ Ⱥɜɫɬɪɢɢ, 0,15% ɞɥɹ Ƚɟɪɦɚɧɢɢ ɢ 0,10% ɞɥɹ ɇɢɞɟɪɥɚɧɞɨɜ ɢ ɒɜɟɰɢɢ.
35
Council Decision of 21 April 1970 on the Replacement of Financial Contributions from Member States by the Communities’ own Resources (70/243 ECSC, EEC, Euratom). Council Decision of 29 September 2000 on the system of the European Communities' own resource (2000/597/EC, Euratom) http://eur-lex.europa.eu/pri/en/oj/dat/2000/l_253/l_25320001007en00420046.pdf. 37 Own resources mechanism. Official web-portal of the European Union. http://europa.eu/scadplus/leg/en/lvb/l34011.htm. 36
18
ȼ 1988 ɝ. ɋɨɜɟɬɨɦ ȿɋ ɛɵɥɨ ɩɪɢɧɹɬɨ ɪɟɲɟɧɢɟ ɨ ɜɜɟɞɟɧɢɢ «ɱɟɬɜɟɪɬɨɝɨ ɢɫɬɨɱɧɢɤɚ» ɛɸɞɠɟɬɧɵɯ ɞɨɯɨɞɨɜ ɧɚ ɨɫɧɨɜɟ ɜɚɥɨɜɨɝɨ ɧɚɰɢɨɧɚɥɶɧɨɝɨ ɩɪɨɞɭɤɬɚ (ȼɇɉ), ɤɨɬɨɪɵɣ ɩɪɟɞɧɚɡɧɚɱɚɥɫɹ ɞɥɹ ɬɨɝɨ, ɱɬɨɛɵ ɡɚɦɟɧɢɬɶ ɢɫɬɨɱɧɢɤ ɞɨɯɨɞɨɜ ɨɬ ɇȾɋ.38 ȼ 1988 ɢ 1999 ɝɝ. ɫɬɚɜɤɚ ɨɬɱɢɫɥɹɟɦɨɣ ɞɨɥɢ ɨɬ ȼȼɉ ɭɫɬɚɧɚɜɥɢɜɚɥɚɫɶ ɧɚ ɭɪɨɜɧɟ 1,14% ɢ 1,27% ɫɨɨɬɜɟɬɫɬɜɟɧɧɨ. ȼ 1995 ɝ. ȿɜɪɨɩɟɣɫɤɨɣ ɫɢɫɬɟɦɨɣ ɧɚɰɢɨɧɚɥɶɧɵɯ ɫɱɟɬɨɜ (European System of National and Regional Accounts, ESA, 1995) ɛɵɥɨ ɜɜɟɞɟɧɨ ɩɨɥɨɠɟɧɢɟ ɨ ɬɨɦ, ɱɬɨ ɨɬɱɢɫɥɟɧɢɹ ɛɭɞɭɬ ɨɫɭɳɟɫɬɜɥɹɬɶɫɹ ɧɟ ɫ ȼɇɉ, ɚ ɫ ɜɚɥɨɜɨɝɨ ɧɚɰɢɨɧɚɥɶɧɨɝɨ ɞɨɯɨɞɚ (ȼɇȾ).39 ȼ ɧɚɫɬɨɹɳɟɟ ɜɪɟɦɹ ɤɨɧɤɪɟɬɧɚɹ ɫɬɚɜɤɚ ɨɬɱɢɫɥɹɟɦɨɣ ɞɨɥɢ ɨɬ ȼɇȾ ɫɬɪɚɧɱɥɟɧɨɜ ɨɩɪɟɞɟɥɹɟɬɫɹ ɧɚ ɤɚɠɞɵɣ ɛɸɞɠɟɬɧɵɣ ɝɨɞ ɢ ɡɚɜɢɫɢɬ ɨɬ ɪɚɡɧɢɰɵ ɦɟɠɞɭ ɩɥɚɧɢɪɭɟɦɵɦɢ ɪɚɫɯɨɞɚɦɢ ɛɸɞɠɟɬɚ ɢ ɞɨɯɨɞɚɦɢ ɨɬ ɞɪɭɝɢɯ ɢɫɬɨɱɧɢɤɨɜ. Ɉɬɱɢɫɥɟɧɢɹ ɨɬ ȼɇɉ ɫɬɪɚɧ-ɭɱɚɫɬɧɢɰ ɜɡɢɦɚɸɬɫɹ ɬɨɥɶɤɨ ɜ ɬɨɦ ɫɥɭɱɚɟ, ɟɫɥɢ ɧɟɜɨɡɦɨɠɧɨ ɩɨɤɪɵɬɶ ɪɚɫɯɨɞɵ ɡɚ ɫɱɟɬ ɞɪɭɝɢɯ ɩɨɫɬɭɩɥɟɧɢɣ ɜ ɛɸɞɠɟɬ. ɇɟ ɫɭɳɟɫɬɜɭɟɬ ɧɢɤɚɤɢɯ ɨɝɪɚɧɢɱɟɧɢɣ ɧɚ ɭɫɬɚɧɨɜɥɟɧɢɟ ɫɬɚɜɤɢ ɩɪɨɰɟɧɬɚ ɞɥɹ ɞɨɯɨɞɨɜ, ɮɨɪɦɢɪɭɟɦɵɯ ɧɚ ɨɫɧɨɜɟ ȼɇɉ ɤɪɨɦɟ ɩɪɟɞɟɥɨɜ ɧɚ ɭɫɬɚɧɨɜɥɟɧɢɟ ɧɨɪɦɵ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ, ɤɨɬɨɪɵɟ ɨɩɪɟɞɟɥɹɸɬ ɨɛɴɟɦ ɜɫɟɯ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ ɧɚ ɭɪɨɜɧɟ, ɧɟ ɩɪɟɜɵɲɚɸɳɟɦ 1,24% ȼɇɉ ȿɋ. Ʉ ɞɪɭɝɢɦ ɢɫɬɨɱɧɢɤɚɦ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ ɨɬɧɨɫɹɬɫɹ ɜɡɧɨɫɵ ɬɪɟɬɶɢɯ ɫɬɪɚɧ ɜ ɩɪɨɝɪɚɦɦɵ ɋɨɨɛɳɟɫɬɜɚ, ɜɨɡɜɪɚɬ ɫɪɟɞɫɬɜ, ɜɵɞɟɥɟɧɧɵɯ ɜ ɤɚɱɟɫɬɜɟ ɝɪɚɧɬɨɜ ɋɨɨɛɳɟɫɬɜɚ, ɤɨɬɨɪɵɟ ɧɟ ɛɵɥɢ ɢɫɩɨɥɶɡɨɜɚɧɵ ɩɨ ɧɚɡɧɚɱɟɧɢɸ, ɩɪɢɛɵɥɶ ɨɬ ɩɪɨɫɪɨɱɟɧɧɵɯ ɩɥɚɬɟɠɟɣ, ɚ ɬɚɤɠɟ ɛɚɥɚɧɫɵ ɩɪɟɞɵɞɭɳɢɯ ɝɨɞɨɜ, ɜɵɱɟɬɵ ɢɡ ɜɨɡɧɚɝɪɚɠɞɟɧɢɣ ɫɨɬɪɭɞɧɢɤɨɜ ɢɧɫɬɢɬɭɬɨɜ ȿɋ. ɇɟɦɚɥɨɜɚɠɧɵɦ
ɷɥɟɦɟɧɬɨɦ
ɫɢɫɬɟɦɵ
ɮɨɪɦɢɪɨɜɚɧɢɹ
ɮɢɧɚɧɫɨɜɵɯ
ɩɨɫɬɭɩɥɟɧɢɣ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ɹɜɥɹɟɬɫɹ ɬɚɤɠɟ ɦɟɯɚɧɢɡɦ ɤɨɪɪɟɤɬɢɪɨɜɤɢ (correction mechanism)40, ɤɨɬɨɪɵɣ ɩɨɡɜɨɥɹɟɬ ɫɧɢɠɚɬɶ ɜɧɨɫɢɦɭɸ ɞɨɥɸ ɫɬɪɚɧɵ-
38
Council Decision of 24 June 1988 on the system of the Communities' own resources (88/376/EEC, Euratom). http://www.ena.lu/council-decision-88-376-eec-euratom-24-june-1988-020006110.html. Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community. Official Journal L 310 , 30/11/1996 P. 0001 - 0469 http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31996R2223:EN:HTML . 40 ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. 39
19
ɱɥɟɧɚ ȿɋ ɜ ɨɛɳɢɣ ɛɸɞɠɟɬ. Ɍɚɤ ɜ 1984 ɝ. ȿɜɪɨɩɟɣɫɤɢɣ ɋɨɜɟɬ ɜ Ɏɨɧɬɟɧɛɥɨ41 ɩɪɢɧɹɥ ɪɟɲɟɧɢɟ ɨ ɜɜɟɞɟɧɢɢ ɤɨɪɪɟɤɬɢɪɨɜɤɢ ɞɥɹ ȼɟɥɢɤɨɛɪɢɬɚɧɢɢ. ɗɬɨɬ ɦɟɯɚɧɢɡɦ
ɞɚɟɬ
ȼɟɥɢɤɨɛɪɢɬɚɧɢɢ
ɩɨɫɥɚɛɥɟɧɢɟ
ɜ
ɪɚɡɦɟɪɟ
ɨɬ
0,66%
ɨɬɪɢɰɚɬɟɥɶɧɨɝɨ ɛɚɥɚɧɫɚ. Ɂɚɬɪɚɬɵ ɧɚ ɮɢɧɚɧɫɢɪɨɜɚɧɢɟ ɩɨɫɥɚɛɥɟɧɢɹ ɞɥɹ ȼɟɥɢɤɨɛɪɢɬɚɧɢɢ
ɪɚɡɞɟɥɹɸɬɫɹ
ɦɟɠɞɭ
ɞɪɭɝɢɦɢ
ɱɥɟɧɚɦɢ
ɋɨɨɛɳɟɫɬɜɚ
ɜ
ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɢɯ ɞɨɥɟɣ ȼɇȾ (ɡɚ ɢɫɤɥɸɱɟɧɢɟɦ Ⱥɜɫɬɪɢɢ, Ƚɟɪɦɚɧɢɢ, ɇɢɞɟɪɥɚɧɞɨɜ, ɒɜɟɰɢɢ). ɉɪɨɰɟɞɭɪɚ ɜɡɢɦɚɧɢɹ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ ɋɨɨɛɳɟɫɬɜɚ, ɪɟɝɭɥɢɪɭɟɬɫɹ ɫɬɚɬɶɟɣ 8 Ɋɟɲɟɧɢɹ ɨ ɫɢɫɬɟɦɟ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ.42 ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɞɚɧɧɨɣ ɫɬɚɬɶɟɣ ɫɬɪɚɧɵ-ɱɥɟɧɵ ɧɟɫɭɬ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɡɚ ɫɛɨɪ ɪɟɫɭɪɫɨɜ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɧɚɰɢɨɧɚɥɶɧɵɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ, ɤɨɬɨɪɨɟ ɞɨɥɠɧɨ ɧɚɯɨɞɢɬɶɫɹ ɜ ɪɚɦɤɚɯ ɨɛɳɢɯ ɬɪɟɛɨɜɚɧɢɣ ɋɨɨɛɳɟɫɬɜɚ. ȼɡɢɦɚɧɢɟ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɢɫɩɨɥɧɢɬɟɥɶɧɵɦɢ ɨɪɝɚɧɚɦɢ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɤɨɬɨɪɵɟ ɞɟɣɫɬɜɭɸɬ ɨɬ ɢɦɟɧɢ ɋɨɨɛɳɟɫɬɜɚ, ɧɟ ɢɦɟɸɳɟɝɨ ɫɨɛɫɬɜɟɧɧɵɯ ɧɚɥɨɝɨɜɵɯ ɢ ɬɚɦɨɠɟɧɧɵɯ ɨɪɝɚɧɨɜ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɞɚɧɧɵɯ ɡɚɞɚɱ. ɋɨɛɪɚɧɧɵɟ ɪɟɫɭɪɫɵ ɫɬɚɧɨɜɹɬɫɹ ɞɨɫɬɭɩɧɵɦɢ ɞɥɹ Ʉɨɦɢɫɫɢɢ ɱɟɪɟɡ ɫɱɟɬɚ, ɨɬɤɪɵɬɵɟ ɜ Ʉɚɡɧɚɱɟɣɫɬɜɚɯ ɫɬɪɚɧ ɧɚ ɟɟ ɢɦɹ. Ⱦɥɹ ɩɨɤɪɵɬɢɹ ɡɚɬɪɚɬ ɧɚ ɫɛɨɪ ɬɪɚɞɢɰɢɨɧɧɵɯ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ ɫɬɪɚɧɵ-ɱɥɟɧɵ ɜɵɱɢɬɚɸɬ 25% ɨɬ ɫɨɛɪɚɧɧɨɣ ɛɚɡɵ. Ⱦɢɜɟɪɫɢɮɢɰɢɪɨɜɚɧɧɚɹ
ɫɢɫɬɟɦɚ
ɮɢɧɚɧɫɨɜɵɯ
ɩɨɫɬɭɩɥɟɧɢɣ
ȿɋ
ɞɚɟɬ
ɜɨɡɦɨɠɧɨɫɬɶ ɫɬɚɛɢɥɶɧɨɝɨ ɨɛɟɫɩɟɱɟɧɢɹ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ ɫ ɫɨɯɪɚɧɟɧɢɟɦ ɫɛɚɥɚɧɫɢɪɨɜɚɧɧɨɝɨ ɩɨɫɬɭɩɥɟɧɢɹ ɬɪɚɞɢɰɢɨɧɧɵɯ ɢ ɢɧɵɯ ɜɢɞɨɜ ɞɨɯɨɞɨɜ.
41
European Council Fontainebleau, France, 1984. Council Decision of 7 June 2007 on the system of the European Communities’ own resources. (2007/436/EC, Euratom).
42
20
1.4 Ɇɟɯɚɧɢɡɦɵ ɭɩɪɚɜɥɟɧɢɹ ɦɧɨɝɨɥɟɬɧɢɦɢ ɢ ɨɞɧɨɥɟɬɧɢɦɢ ɮɢɧɚɧɫɨɜɵɦɢ ɰɢɤɥɚɦɢ Ʉɚɤ ɭɠɟ ɛɵɥɨ ɨɬɦɟɱɟɧɨ ɜ ɞɚɧɧɨɣ ɪɚɛɨɬɟ, ɜ ȿɋ ɧɚɪɹɞɭ ɫ ɨɞɧɨɥɟɬɧɟɣ ɫɢɫɬɟɦɨɣ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɜ ɪɚɦɤɚɯ ɤɨɬɨɪɨɣ ɛɸɞɠɟɬ ɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹ ɟɠɟɝɨɞɧɨ, ɫɭɳɟɫɬɜɭɟɬ ɬɚɤɠɟ ɦɧɨɝɨɥɟɬɧɢɣ ɩɥɚɧ ɮɢɧɚɧɫɨɜɵɯ ɪɚɫɯɨɞɨɜ, ɧɚɡɵɜɚɟɦɵɣ
ɮɢɧɚɧɫɨɜɨɣ
ɪɚɦɤɨɣ. ɗɬɨɬ ɦɟɯɚɧɢɡɦ ɩɨɡɜɨɥɹɟɬ ɫɨɯɪɚɧɹɬɶ
ɩɪɟɟɦɫɬɜɟɧɧɨɫɬɶ ɩɪɢ ɩɪɨɜɟɞɟɧɢɢ ɦɧɨɝɨɥɟɬɧɢɯ ɩɪɨɟɤɬɨɜ ɋɨɨɛɳɟɫɬɜɚ ɢ ɨɛɟɫɩɟɱɢɜɚɬɶ ɢɯ ɫɬɚɛɢɥɶɧɨɟ ɮɢɧɚɧɫɢɪɨɜɚɧɢɟ. ɂɦɟɧɧɨ ɷɬɚ ɮɭɧɤɰɢɹ ɫɬɚɥɚ ɩɪɢɱɢɧɨɣ ɫɨɡɞɚɧɢɹ ɦɧɨɝɨɥɟɬɧɟɣ ɮɢɧɚɧɫɨɜɨɣ ɪɚɦɤɢ. Ⱦɨ ɟɟ ɩɨɹɜɥɟɧɢɹ ɪɚɫɬɭɳɢɟ ɬɪɟɧɢɹ ɦɟɠɞɭ ɞɜɭɦɹ ɢɧɫɬɢɬɭɬɚɦɢ, ɨɬɜɟɬɫɬɜɟɧɧɵɦɢ ɡɚ ɩɪɢɧɹɬɢɟ ɛɸɞɠɟɬɚ, ɧɚɪɭɲɢɥɢ ɦɟɯɚɧɢɡɦɵ ɟɠɟɝɨɞɧɨɣ ɛɸɞɠɟɬɧɨɣ ɩɪɨɰɟɞɭɪɵ ɢ ɩɪɢɜɟɥɢ ɤ ɧɟɫɨɨɬɜɟɬɫɬɜɢɸ ɦɟɠɞɭ ɪɟɚɥɶɧɵɦ ɪɚɫɩɪɟɞɟɥɟɧɢɟɦ ɪɟɫɭɪɫɨɜ ɢ ɢɡɧɚɱɚɥɶɧɵɦɢ ɬɪɟɛɨɜɚɧɢɹɦɢ ɋɨɨɛɳɟɫɬɜɚ. ɉɨɫɥɟɞɫɬɜɢɹ ɛɸɞɠɟɬɧɨɝɨ ɤɪɢɡɢɫɚ 1988 ɝ. ɩɨɛɭɞɢɥɢ ɢɧɫɬɢɬɭɬɵ ȿɋ ɫɨɝɥɚɫɨɜɚɬɶ ɫɩɨɫɨɛ ɞɥɹ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɛɸɞɠɟɬɧɨɣ ɩɪɨɰɟɞɭɪɵ, ɬɟɦ ɫɚɦɵɦ, ɨɛɟɫɩɟɱɢɜ ɫɨɛɥɸɞɟɧɢɟ ɛɸɞɠɟɬɧɨɣ ɞɢɫɰɢɩɥɢɧɵ. Ɉɫɧɨɜɧɨɣ
ɮɭɧɤɰɢɟɣ
ɮɢɧɚɧɫɨɜɨɣ
ɪɚɦɤɢ
ɹɜɥɹɟɬɫɹ
ɭɫɬɚɧɨɜɥɟɧɢɟ
ɦɚɤɫɢɦɚɥɶɧɨɝɨ ɭɪɨɜɧɹ ɪɚɫɯɨɞɨɜ ɞɥɹ ɨɩɪɟɞɟɥɟɧɧɨɝɨ ɜɢɞɚ ɞɟɹɬɟɥɶɧɨɫɬɢ ɧɚ ɨɩɪɟɞɟɥɟɧɧɵɣ ɩɟɪɢɨɞ. Ⱦɟɣɫɬɜɭɸɳɚɹ ɮɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ ɧɚ ɩɟɪɢɨɞ ɫ 2007 ɩɨ 2013 ɝɝ. ɛɵɥɚ ɫɨɡɞɚɧɚ ɜ 2006 ɝ. ɜ ɪɚɦɤɚɯ Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɝɨ ɫɨɝɥɚɲɟɧɢɹ ɦɟɠɞɭ ȿɜɪɨɩɟɣɫɤɢɦ ɩɚɪɥɚɦɟɧɬɨɦ, ɋɨɜɟɬɨɦ ɢ Ʉɨɦɢɫɫɢɟɣ, ɤɨɬɨɪɚɹ ɜ ɫɜɨɸ ɨɱɟɪɟɞɶ, ɭɫɬɚɧɚɜɥɢɜɚɟɬ ɩɪɚɜɢɥɚ ɢ ɩɪɨɰɟɞɭɪɵ ɭɩɪɚɜɥɟɧɢɹ ɦɧɨɝɨɥɟɬɧɢɦ ɮɢɧɚɧɫɨɜɵɦ ɩɥɚɧɨɦ ɧɚ ɟɠɟɝɨɞɧɨɣ ɨɫɧɨɜɟ (ɩɪɨɰɟɞɭɪɵ ɩɟɪɟɫɦɨɬɪɚ, ɬɟɯɧɢɱɟɫɤɨɣ ɤɨɪɪɟɬɢɪɨɜɤɢ), ɚ ɬɚɤɠɟ ɩɪɚɜɢɥɚ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɟɠɟɝɨɞɧɨɣ ɛɸɞɠɟɬɧɨɣ ɩɪɨɰɟɞɭɪɵ.43 Ɍɚɤ ɩɨɫɥɟɞɧɢɟ ɤɨɪɪɟɤɬɢɪɨɜɤɢ ɛɵɥɢ ɜɧɟɫɟɧɵ ɜ 2008 ɝ.
43
Decision of the European Parliament and of the Council of 18 December 2007 amending the Interinstitutional Agreement of 17 May 2006 on budgetary discipline and sound financial management as http://eurregards the multiannual financial framework. lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:006:0007:0008:EN:PDF.
21
ɢ ɤɚɫɚɸɬɫɹ ɬɟɯɧɢɱɟɫɤɨɝɨ ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɮɢɧɚɧɫɨɜɨɝɨ ɩɥɚɧɚ ɧɚ 2009 ɝ. ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɢɡɦɟɧɟɧɢɹɦɢ ȼɇɉ.44 Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɟ ɫɨɝɥɚɲɟɧɢɟ, ɩɨ ɨɩɪɟɞɟɥɟɧɢɸ, ɧɚɩɪɚɜɥɟɧɨ ɧɚ ɭɫɬɚɧɨɜɥɟɧɢɟ ɩɪɨɰɟɞɭɪ ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɢ ɩɪɚɜɢɥ ɩɨɜɟɞɟɧɢɹ ɞɥɹ ɞɨɫɬɢɠɟɧɢɹ ɤɨɧɫɟɧɫɭɫɚ, ɩɪɟɞɨɬɜɪɚɳɟɧɢɹ ɢ ɪɚɡɪɟɲɟɧɢɹ ɪɚɡɧɨɝɥɚɫɢɣ. ɗɬɨ ɨɡɧɚɱɚɟɬ, ɱɬɨ ɢɧɫɬɢɬɭɬɵ ɫɨɝɥɚɫɧɵ ɧɚ ɱɚɫɬɢɱɧɨɟ ɨɝɪɚɧɢɱɟɧɢɟ ɫɜɨɢɯ ɜɥɚɫɬɧɵɯ ɩɨɥɧɨɦɨɱɢɣ ɜ ɭɫɬɚɧɨɜɥɟɧɧɵɯ ɫɮɟɪɚɯ. Ɍɟɦ ɧɟ ɦɟɧɟɟ, ɟɫɥɢ ɞɚɧɧɵɟ ɩɪɨɰɟɞɭɪɵ ɧɟ ɦɨɝɭɬ ɩɪɢɜɟɫɬɢ ɤ ɡɚɤɥɸɱɟɧɢɸ ɫɨɝɥɚɲɟɧɢɹ, ɤɚɠɞɵɣ ɢɧɫɬɢɬɭɬ ɦɨɠɟɬ ɢɫɩɨɥɶɡɨɜɚɬɶ ɥɸɛɨɟ ɢɡ ɩɪɚɜɢɥ ɩɨɜɟɞɟɧɢɹ, ɤɨɬɨɪɨɟ ɡɚɤɪɟɩɥɟɧɨ ɋɨɝɥɚɲɟɧɢɟɦ. Ɏɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ ɩɨɡɜɨɥɢɥɚ ɜɧɟɫɬɢ ɫɭɳɟɫɬɜɟɧɧɵɟ ɢɡɦɟɧɟɧɢɹ ɜ ɩɪɨɰɟɞɭɪɭ ɫɨɝɥɚɫɨɜɚɧɢɹ ɛɸɞɠɟɬɚ, ɭɩɨɪɹɞɨɱɢɜ ɦɟɯɚɧɢɡɦɵ ɜɵɪɚɛɨɬɤɢ ɤɨɧɫɟɧɫɭɫɚ ɜ ɨɬɧɨɲɟɧɢɢ ɨɩɪɟɞɟɥɟɧɢɹ ɨɛɴɟɦɚ ɛɸɞɠɟɬɚ, ɦɟɬɨɞɨɜ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɢ ɨɰɟɧɤɢ ɩɪɢɨɪɢɬɟɬɨɜ ɫ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɢ ɩɨɥɢɬɢɱɟɫɤɨɣ ɬɨɱɤɢ ɡɪɟɧɢɹ.
Ɇɧɨɝɨɥɟɬɧɟɣ
ɮɢɧɚɧɫɨɜɨɣ ɪɚɦɤɨɣ ɬɚɤɠɟ ɛɵɥ ɜɜɟɞɟɧ ɦɟɯɚɧɢɡɦ ɜɵɪɚɛɨɬɤɢ ɞɨɥɝɨɫɪɨɱɧɵɯ ɮɢɧɚɧɫɨɜɵɯ ɪɟɲɟɧɢɣ, ɤɨɬɨɪɵɟ ɩɪɢɧɢɦɚɸɬɫɹ ɜɧɟ ɟɠɟɝɨɞɧɵɯ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɞɭɪ ɜ ɮɨɪɦɟ ɤɨɧɫɟɧɫɭɫɚ ɦɟɠɞɭ ɉɚɪɥɚɦɟɧɬɨɦ ɢ ɋɨɜɟɬɨɦ. ɗɬɨ ɞɚɥɨ ɜɨɡɦɨɠɧɨɫɬɶ ɞɨɫɬɢɝɧɭɬɶ ɧɟɫɤɨɥɶɤɢɯ ɪɟɡɭɥɶɬɚɬɨɜ. ȼɨ-ɩɟɪɜɵɯ, ɛɸɞɠɟɬɧɚɹ ɩɨɥɢɬɢɤɚ ɋɨɨɛɳɟɫɬɜɚ ɫɬɚɥɚ ɛɨɥɟɟ ɩɪɟɞɫɤɚɡɭɟɦɨɣ ɡɚ ɫɱɟɬ ɭɜɟɥɢɱɟɧɢɹ ɝɚɪɚɧɬɢɢ ɞɥɹ
ɨɩɪɟɞɟɥɟɧɢɹ
ɋɨɨɛɳɟɫɬɜɚ.
ɢ
ɢɫɩɨɥɧɟɧɢɹ
ȼɨ-ɜɬɨɪɵɯ,
ɪɚɡɥɢɱɧɵɯ
ɫɬɪɚɧɵ-ɱɥɟɧɵ
ɧɚɩɪɚɜɥɟɧɢɣ
ɩɨɥɭɱɢɥɢ
ɞɟɹɬɟɥɶɧɨɫɬɢ
ɜɨɡɦɨɠɧɨɫɬɶ
ɛɨɥɟɟ
ɷɮɮɟɤɬɢɜɧɨ ɭɩɪɚɜɥɹɬɶ ɢ ɩɥɚɧɢɪɨɜɚɬɶ ɫɜɨɢ ɧɚɰɢɨɧɚɥɶɧɵɟ ɛɸɞɠɟɬɵ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ
ɫ
ɨɛɳɢɦɢ
ɨɛɴɟɦɚɦɢ
ɪɚɫɯɨɞɨɜ
ɋɨɨɛɳɟɫɬɜɚ.
ȼ-ɬɪɟɬɶɢɯ,
ɭɫɬɚɧɨɜɥɟɧɢɟ ɩɪɟɞɟɥɶɧɵɯ ɨɛɴɟɦɨɜ ɪɚɫɯɨɞɨɜɚɧɢɹ ɫɪɟɞɫɬɜ ɞɚɥɨ ɜɨɡɦɨɠɧɨɫɬɶ ɫɨɜɦɟɳɚɬɶ ɬɟɤɭɳɢɟ ɢ ɧɨɜɵɟ ɨɩɟɪɚɰɢɢ ɜ ɫɪɟɞɧɟɫɪɨɱɧɨɣ ɩɟɪɫɩɟɤɬɢɜɟ, ɫɨɯɪɚɧɹɹ ɫɛɚɥɚɧɫɢɪɨɜɚɧɧɨɫɬɶ ɛɸɞɠɟɬɚ. Ɏɢɧɚɧɫɨɜɚɹ
ɪɚɦɤɚ
ɜɜɟɥɚ
ɧɨɜɵɟ
ɦɟɯɚɧɢɡɦɵ
ɮɢɧɚɧɫɨɜɨɝɨ
ɩɪɨɝɪɚɦɦɢɪɨɜɚɧɢɹ ɢ ɤɨɧɬɪɨɥɹ ɧɚɞ ɪɚɫɯɨɞɨɜɚɧɢɟɦ ɛɸɞɠɟɬɧɵɯ ɫɪɟɞɫɬɜ, ɨɬɜɟɞɹ 44
Proposal for a decision of the European Parliament and of the Council amending the Interinstitutional Agreement of 17 May 2006 on budgetary discipline and sound financial management as regards the multiannual financial framework COM(2008) http://ec.europa.eu/budget/library/documents/multiannual_framework/2007_2013/com_2008_859_en.pdf.
22
ɮɭɧɤɰɢɸ ɩɪɨɜɟɞɟɧɢɹ ɨɰɟɧɤɢ ɫɨɨɬɜɟɬɫɬɜɢɹ ɬɟɤɭɳɢɯ ɨɩɟɪɚɰɢɣ ɡɚɞɚɧɧɨɣ ɮɢɧɚɧɫɨɜɨɣ ɪɚɦɤɟ Ʉɨɦɢɫɫɢɢ. ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɨɥɨɠɟɧɢɟɦ Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɝɨ ɫɨɝɥɚɲɟɧɢɹ, ɮɢɧɚɧɫɨɜɨɟ ɩɪɨɝɪɚɦɦɢɪɨɜɚɧɢɟ ɞɨɥɠɧɨ ɨɫɭɳɟɫɬɜɥɹɬɶɫɹ ɞɜɚ ɪɚɡɚ ɜ ɝɨɞ ɞɥɹ ɜɫɟɯ ɜɢɞɨɜ ɪɚɫɯɨɞɨɜ. ɐɟɥɶɸ ɩɪɨɝɪɚɦɦɢɪɨɜɚɧɢɹ ɹɜɥɹɟɬɫɹ ɨɩɪɟɞɟɥɟɧɢɟ ɬɟɤɭɳɟɝɨ ɢɫɩɨɥɧɟɧɢɹ
ɪɚɫɯɨɞɨɜ
ɦɧɨɝɨɥɟɬɧɢɯ
ɩɪɨɝɪɚɦɦ.
Ɉɧɨ
ɹɜɥɹɟɬɫɹ
ɬɚɤɠɟ
ɢɧɫɬɪɭɦɟɧɬɨɦ ɩɪɨɝɧɨɡɢɪɨɜɚɧɢɹ ɢ ɨɰɟɧɤɢ ɢɫɩɨɥɧɟɧɢɹ ɮɢɧɚɧɫɨɜɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ ɦɧɨɝɨɥɟɬɧɢɯ ɩɪɨɝɪɚɦɦ ɧɚ ɩɪɨɬɹɠɟɧɢɢ ɜɫɟɝɨ ɩɟɪɢɨɞɚ ɢɯ ɨɫɭɳɟɫɬɜɥɟɧɢɹ. ɉɨɦɢɦɨ ɮɭɧɤɰɢɢ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɤɨɧɬɪɨɥɹ ɧɚɞ ɯɨɞɨɦ ɢɫɩɨɥɧɟɧɢɹ ɪɚɫɯɨɞɨɜ ɢɧɫɬɪɭɦɟɧɬ ɮɢɧɚɧɫɨɜɨɝɨ ɩɪɨɝɪɚɦɦɢɪɨɜɚɧɢɹ ɜɵɩɨɥɧɹɟɬ ɞɜɟ ɞɪɭɝɢɟ ɜɚɠɧɵɟ ɮɭɧɤɰɢɢ. ȼɨ-ɩɟɪɜɵɯ, ɨɧ ɩɨɡɜɨɥɹɟɬ ɢɧɫɬɢɬɭɬɚɦ ɜɵɛɢɪɚɬɶ ɛɨɥɟɟ ɫɢɫɬɟɦɧɵɣ ɩɨɞɯɨɞ ɤ ɫɪɟɞɧɟɫɪɨɱɧɨɦɭ ɭɩɪɚɜɥɟɧɢɸ ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɦɭ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɨɫɧɨɜɚɧɧɨɦɭ ɧɚ ɷɮɮɟɤɬɢɜɧɨɦ ɪɚɫɩɪɟɞɟɥɟɧɢɢ ɡɚɬɪɚɬ, ɪɟɝɭɥɹɪɧɨɣ ɨɰɟɧɤɟ ɯɨɞɚ ɢɫɩɨɥɧɟɧɢɹ ɩɪɨɝɪɚɦɦ. ȼɨ-ɜɬɨɪɵɯ, ɤɨɝɞɚ ɩɟɪɢɨɞ ɢɫɩɨɥɧɟɧɢɹ ɩɪɨɝɪɚɦɦɵ ɩɨɞɯɨɞɢɬ ɤ ɤɨɧɰɭ, Ʉɨɦɢɫɫɢɹ ɦɨɠɟɬ ɨɫɧɨɜɵɜɚɬɶ ɫɜɨɢ ɩɪɟɞɥɨɠɟɧɢɹ ɞɥɹ ɧɨɜɨɝɨ ɰɢɤɥɚ ɩɪɨɝɪɚɦɦɵ ɧɚ ɛɚɡɟ ɭɠɟ ɩɪɨɜɟɞɟɧɧɨɣ ɨɰɟɧɤɢ ɩɪɟɞɵɞɭɳɟɝɨ ɰɢɤɥɚ ɩɪɨɝɪɚɦɦɵ. ȼɜɟɞɟɧɢɟ
ɦɧɨɝɨɥɟɬɧɟɣ
ɮɢɧɚɧɫɨɜɨɣ
ɪɚɦɤɢ
ɩɨɡɜɨɥɢɥɨ
ɛɨɥɶɲɟ
ɫɮɨɤɭɫɢɪɨɜɚɬɶɫɹ ɧɚ ɩɨɥɢɬɢɱɟɫɤɨɦ ɚɫɩɟɤɬɟ ɢ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɞɨɫɬɭɩɧɵɯ ɮɢɧɚɧɫɨɜɵɯ ɪɟɫɭɪɫɨɜ ɦɟɠɞɭ ɪɚɡɥɢɱɧɵɦɢ ɨɩɟɪɚɰɢɹɦɢ ɋɨɨɛɳɟɫɬɜɚ, ɩɪɢɧɢɦɚɹ ɜɨ ɜɧɢɦɚɧɢɟ ɫɨɨɬɧɨɲɟɧɢɟ ɦɟɠɞɭ ɞɨɫɬɢɝɧɭɬɵɦɢ ɪɟɡɭɥɶɬɚɬɚɦɢ ɢ ɩɥɚɧɢɪɭɟɦɵɦɢ ɰɟɥɹɦɢ ɜ ɪɚɦɤɚɯ ɟɠɟɝɨɞɧɨɣ ɩɪɨɰɟɞɭɪɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ. Ɉɞɧɚɤɨ ɩɨɥɢɬɢɱɟɫɤɨɟ ɡɧɚɱɟɧɢɟ ɪɚɡɞɟɥɟɧɢɹ ɪɚɫɯɨɞɨɜ ɧɚ ɨɛɹɡɚɬɟɥɶɧɵɟ ɢ ɧɟɨɛɹɡɚɬɟɥɶɧɵɟ, ɹɜɥɹɸɳɟɟɫɹ ɨɫɧɨɜɧɨɣ ɞɥɹ ɪɚɡɝɪɚɧɢɱɟɧɢɹ ɤɨɦɩɟɬɟɧɰɢɣ ɦɟɠɞɭ ɋɨɜɟɬɨɦ
ɢ
ɉɚɪɥɚɦɟɧɬɨɦ,
ɫɬɚɥɨ
ɦɟɧɟɟ
ɡɧɚɱɢɦɵɦ
ɜ
ɪɚɦɤɚɯ
Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɝɨ ɫɨɝɥɚɲɟɧɢɹ, ɩɨɫɤɨɥɶɤɭ ɨɧɨ ɜɤɥɸɱɚɟɬ ɨɛɚ ɜɢɞɚ ɪɚɫɯɨɞɨɜ
ɢ
ɜɜɨɞɢɬ
ɦɟɯɚɧɢɡɦɵ
ɞɥɹ
ɩɪɟɞɨɬɜɪɚɳɟɧɢɹ
ɧɟɞɨɩɭɫɬɢɦɨɝɨ
ɩɪɟɨɛɥɚɞɚɧɢɹ ɧɟɨɛɹɡɚɬɟɥɶɧɵɯ ɪɚɫɯɨɞɨɜ ɧɚɞ ɨɛɹɡɚɬɟɥɶɧɵɦɢ, ɭɫɬɚɧɚɜɥɢɜɚɹ ɩɪɟɞɟɥɶɧɵɟ ɨɛɴɟɦɵ ɞɥɹ ɧɟɨɛɹɡɚɬɟɥɶɧɵɯ ɪɚɫɯɨɞɨɜ. 23
Ɏɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ ɧɟ ɦɨɠɟɬ ɪɚɫɫɦɚɬɪɢɜɚɬɶɫɹ ɤɚɤ ɦɧɨɝɨɥɟɬɧɢɣ ɛɸɞɠɟɬ, ɩɨɫɤɨɥɶɤɭ ɟɠɟɝɨɞɧɵɟ ɛɸɞɠɟɬɧɵɟ ɩɪɨɰɟɞɭɪɵ ɹɜɥɹɸɬɫɹ ɡɧɚɱɢɦɵɦɢ ɞɥɹ ɨɩɪɟɞɟɥɟɧɢɹ ɮɚɤɬɢɱɟɫɤɨɝɨ ɭɪɨɜɧɹ ɡɚɬɪɚɬ ɜ ɪɚɦɤɚɯ ɡɚɞɚɧɧɵɯ ɩɪɟɞɟɥɚɯ ɧɚ ɨɛɴɟɦɵ ɡɚɬɪɚɬ ɧɚ ɝɨɞ ɧɚ ɨɩɪɟɞɟɥɟɧɧɵɣ ɜɢɞ ɞɟɹɬɟɥɶɧɨɫɬɢ, ɚ ɬɚɤɠɟ ɞɥɹ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɛɸɞɠɟɬɧɵɯ ɫɪɟɞɫɬɜ ɦɟɠɞɭ ɪɚɡɥɢɱɧɵɦɢ ɫɬɚɬɶɹɦɢ ɪɚɫɯɨɞɨɜ. ɉɨ-ɫɭɬɢ,
ɨɞɧɨɥɟɬɧɢɟ
ɮɢɧɚɧɫɨɜɵɟ
ɩɥɚɧɵ
ɹɜɥɹɸɬɫɹ
ɜɫɬɪɨɟɧɧɵɦɢ
ɷɥɟɦɟɧɬɚɦɢ ɦɧɨɝɨɥɟɬɧɢɯ ɮɢɧɚɧɫɨɜɵɯ ɩɥɚɧɨɜ. Ɉɧɢ ɩɪɟɞɫɬɚɜɥɹɸɬ ɫɨɛɨɣ ɛɨɥɟɟ ɝɢɛɤɢɟ ɢɧɫɬɪɭɦɟɧɬɵ ɞɥɹ ɪɟɲɟɧɢɹ ɜɨɡɧɢɤɚɸɳɢɯ ɜɨɩɪɨɫɨɜ ɋɨɨɛɳɟɫɬɜɚ. Ɍɚɤ ɢɧɫɬɢɬɭɬɵ, ɩɪɢɧɢɦɚɸɳɢɟ ɛɸɞɠɟɬɧɵɟ ɪɟɲɟɧɢɹ, ɦɨɝɭɬ ɭɫɬɚɧɚɜɥɢɜɚɬɶ ɧɨɜɵɟ ɜɢɞɵ ɪɚɫɯɨɞɨɜ, ɚ ɬɚɤɠɟ ɩɟɪɟɪɚɫɩɪɟɞɟɥɹɬɶ ɢɯ ɜ ɪɚɦɤɚɯ ɡɚɞɚɧɧɵɯ ɝɨɞɢɱɧɵɯ ɥɢɦɢɬɨɜ ɢ ɦɧɨɝɨɥɟɬɧɢɯ ɪɚɫɯɨɞɧɵɯ ɩɪɢɨɪɢɬɟɬɨɜ ɜ ɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɜɨɡɧɢɤɚɸɳɢɯ ɩɨɬɪɟɛɧɨɫɬɟɣ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɢ ɋɨɨɛɳɟɫɬɜɚ ɜ ɰɟɥɨɦ. Ɇɨɠɧɨ ɡɚɤɥɸɱɢɬɶ, ɱɬɨ ɦɧɨɝɨɥɟɬɧɢɟ ɮɢɧɚɧɫɨɜɵɟ ɩɥɚɧɵ ɫɩɨɫɨɛɫɬɜɨɜɚɥɢ ɧɟ ɬɨɥɶɤɨ ɪɟɲɟɧɢɸ ɪɹɞɚ ɩɨɥɢɬɢɱɟɫɤɢɯ ɩɪɨɛɥɟɦ, ɧɨ ɢ ɫɬɚɥɢ ɢɧɫɬɪɭɦɟɧɬɚɦɢ ɞɥɹ ɩɨɜɵɲɟɧɢɹ
ɷɮɮɟɤɬɢɜɧɨɫɬɢ
ɭɩɪɚɜɥɟɧɢɹ
ɛɸɞɠɟɬɧɵɦɢ
ɩɪɨɰɟɫɫɚɦɢ.
Ɍɚɤ,
ɟɠɟɝɨɞɧɵɟ ɛɸɞɠɟɬɧɵɟ ɩɪɨɰɟɫɫɵ, ɜ ɪɚɦɤɚɯ ɤɨɬɨɪɵɯ ɩɪɢɧɢɦɚɸɬɫɹ ɞɟɬɚɥɶɧɵɟ ɪɟɲɟɧɢɹ
ɜ
ɨɬɧɨɲɟɧɢɢ
ɬɪɚɧɫɩɚɪɟɧɬɧɵɦɢ,
ɞɨɯɨɞɨɜ
ɩɨɫɤɨɥɶɤɭ
ɢ
ɱɟɬɤɨ
ɪɚɫɯɨɞɨɜ
ɛɸɞɠɟɬɚ,
ɨɩɪɟɞɟɥɹɥɢɫɶ
ɫɬɚɥɢ
ɥɢɦɢɬɚɦɢ
ɛɨɥɟɟ ɞɥɹ
ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɨɩɪɟɞɟɥɟɧɧɵɯ ɩɪɨɝɪɚɦɦ, ɫɬɚɥɢ ɫɩɨɫɨɛɫɬɜɨɜɚɬɶ ɫɨɯɪɚɧɟɧɢɸ ɩɪɟɟɦɫɬɜɟɧɧɨɫɬɢ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɩɪɨɝɪɚɦɦ ɋɨɨɛɳɟɫɬɜɚ, ɚ ɬɚɤɠɟ ɩɨɥɭɱɢɥɢ ɧɨɜɵɟ ɦɟɯɚɧɢɡɦɵ ɞɥɹ ɩɪɨɜɟɞɟɧɢɹ ɩɥɚɧɢɪɨɜɚɧɢɹ ɢ ɤɨɧɬɪɨɥɹ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɚ.
24
1.5 Ɉɫɧɨɜɧɵɟ ɩɪɢɧɰɢɩɵ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ Ʉɚɤ ɢ ɦɧɨɝɢɟ ɧɚɰɢɨɧɚɥɶɧɵɟ ɛɸɞɠɟɬɵ, ɟɞɢɧɵɣ ɛɸɞɠɟɬ ȿɋ ɮɨɪɦɢɪɭɟɬɫɹ ɢ ɭɩɪɚɜɥɹɟɬɫɹ ɫɨɝɥɚɫɧɨ ɨɩɪɟɞɟɥɟɧɧɵɦ ɩɪɢɧɰɢɩɚɦ, ɭɫɬɚɧɨɜɥɟɧɧɵɦ ɜ Ɏɢɧɚɧɫɨɜɨɦ ɪɟɝɥɚɦɟɧɬɟ ɋɨɨɛɳɟɫɬɜɚ.45 ɋɭɳɟɫɬɜɭɟɬ ɞɟɜɹɬɶ ɨɫɧɨɜɧɵɯ ɩɪɢɧɰɢɩɨɜ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ȿɋ: ɩɪɢɧɰɢɩ ɟɞɢɧɫɬɜɚ (the principle of unity), ɩɪɢɧɰɢɩ ɬɨɱɧɨɫɬɢ (the principle of the accuracy), ɩɪɢɧɰɢɩ ɭɧɢɜɟɪɫɚɥɶɧɨɫɬɢ (the principle of universality), ɩɪɢɧɰɢɩ ɟɠɟɝɨɞɧɨɫɬɢ (the principle of annuality), ɩɪɢɧɰɢɩ ɪɚɜɧɨɜɟɫɢɹ (the principle of equilibrium), ɩɪɢɧɰɢɩ ɫɩɟɰɢɮɢɤɚɰɢɢ (the principle of specification), ɩɪɢɧɰɢɩ ɟɞɢɧɨɝɨ ɫɱɟɬɚ (the principle of the unit of account), ɩɪɢɧɰɢɩ ɬɪɚɧɫɩɚɪɟɬɧɨɫɬɢ (the principle of transparency),
ɩɪɢɧɰɢɩ ɭɫɬɨɣɱɢɜɨɝɨ
ɮɢɧɚɧɫɨɜɨɝɨ ɦɟɧɟɞɠɦɟɧɬɚ (the principle of the sound financial management). ɉɪɢɧɰɢɩɵ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ȿɋ ɡɚɞɚɸɬ ɪɚɦɤɢ ɞɥɹ ɩɨɫɬɪɨɟɧɢɹ ɫɢɫɬɟɦɵ ɦɟɯɚɧɢɡɦɨɜ
ɭɩɪɚɜɥɟɧɢɹ
ɛɸɞɠɟɬɧɵɦɢ
ɩɪɨɰɟɫɫɚɦɢ,
ɢɡɭɱɟɧɢɹ
ɤɨɬɨɪɵɯ
ɫɨɫɬɚɜɥɹɟɬ ɨɞɧɭ ɢɡ ɡɚɞɚɱ ɞɚɧɧɨɣ ɪɚɛɨɬɵ. ɗɬɢɦ ɨɛɭɫɥɚɜɥɢɜɚɟɬɫɹ ɧɟɨɛɯɨɞɢɦɨɫɬɶ ɩɪɨɜɟɞɟɧɢɹ ɚɧɚɥɢɡɚ ɞɚɧɧɵɯ ɩɪɢɧɰɢɩɨɜ. ɉɪɢɧɰɢɩ ɟɞɢɧɫɬɜɚ ɡɚɤɪɟɩɥɟɧ ɜ ɫɬɚɬɶɟ 268 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ. ɋɨɝɥɚɫɧɨ ɷɬɨɦɭ ɩɪɢɧɰɢɩɭ, ɜɫɟ ɪɚɫɯɨɞɵ ɢ ɞɨɯɨɞɵ ȿɋ ɞɨɥɠɧɵ ɛɵɬɶ ɨɛɴɟɞɢɧɟɧɵ ɜ ɟɞɢɧɵɣ ɛɸɞɠɟɬɧɵɣ ɞɨɤɭɦɟɧɬ. ɋɬɚɬɶɹ 4 Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ ɋɨɨɛɳɟɫɬɜɚ ɭɬɜɟɪɠɞɚɟɬ, ɱɬɨ ɛɸɞɠɟɬ ɹɜɥɹɟɬɫɹ ɢɧɫɬɪɭɦɟɧɬɨɦ, ɫ ɩɨɦɨɳɶɸ ɤɨɬɨɪɨɝɨ
ɜɨɡɦɨɠɧɨ
ɨɫɭɳɟɫɬɜɥɹɬɶ
ɛɸɞɠɟɬɧɵɣ
ɩɪɨɝɧɨɡ,
ɚ
ɬɚɤɠɟ
ɫɚɧɤɰɢɨɧɢɪɨɜɚɬɶ ɪɚɫɯɨɞɵ ɢ ɞɨɯɨɞɵ. ȿɞɢɧɫɬɜɨ ɛɸɞɠɟɬɚ ɨɡɧɚɱɚɟɬ, ɱɬɨ ɞɨɯɨɞɵ ɢ ɪɚɫɯɨɞɵ ɛɸɞɠɟɬɚ ɹɜɥɹɸɬɫɹ ɫɚɧɤɰɢɨɧɢɪɨɜɚɧɧɵɦɢ. ɇɚ ɩɪɚɤɬɢɤɟ ɩɪɢɧɰɢɩ ɟɞɢɧɫɬɜɚ ɧɟ ɛɵɥ ɩɪɢɧɹɬ ɜ ɩɨɥɧɨɣ ɦɟɪɟ. ɉɪɢɧɰɢɩ ɭɧɢɜɟɪɫɚɥɶɧɨɫɬɢ ɹɜɥɹɟɬɫɹ ɫɥɟɞɫɬɜɢɟɦ ɩɪɢɧɰɢɩɚ ɟɞɢɧɫɬɜɚ. Ɉɧ ɧɟ ɡɚɮɢɤɫɢɪɨɜɚɧ ɧɚɩɪɹɦɭɸ ɜ Ⱦɨɝɨɜɨɪɚɯ, ɨɞɧɚɤɨ ɡɚɤɪɟɩɥɟɧ ɜ ɫɬɚɬɶɟ 17 Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ, ɤɨɬɨɪɵɣ ɭɬɜɟɪɠɞɚɟɬ, ɱɬɨ «ɨɛɳɢɟ ɞɨɯɨɞɵ ɩɨɤɪɵɜɚɸɬ ɪɚɫɯɨɞɵ… ɜɫɟ ɞɨɯɨɞɵ ɢ ɪɚɫɯɨɞɵ ɞɨɥɠɧɵ ɛɵɬɶ ɩɪɨɩɢɫɚɧɵ ɩɨɥɧɨɫɬɶɸ (ɤɚɤ ɜ ɛɸɞɠɟɬɟ, ɬɚɤ ɢ ɜ ɫɬɚɬɶɹɯ) ɛɟɡ ɜɡɚɢɦɧɨɣ ɤɨɪɪɟɤɬɢɪɨɜɤɢ». 45
Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities. Official Journal of the European Communities. L 356. Brussels. 31.12.1977.
25
ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɞɚɧɧɵɦ ɩɪɢɧɰɢɩɨɦ, ɛɸɞɠɟɬɧɵɟ ɞɨɯɨɞɵ ɧɟ ɦɨɝɭɬ ɛɵɬɶ ɩɨɫɬɚɜɥɟɧɵ
ɜ
ɫɨɨɬɜɟɬɫɬɜɢɟ
ɨɩɪɟɞɟɥɟɧɧɵɦ
ɫɬɚɬɶɹɦ
ɪɚɫɯɨɞɨɜ
(ɩɪɚɜɢɥɨ
46
ɧɟɩɪɢɜɹɡɚɧɧɨɫɬɢ ), ɚ ɞɨɯɨɞɵ ɢ ɪɚɫɯɨɞɵ ɧɟ ɦɨɝɭɬ ɛɵɬɶ ɡɚɤɪɟɩɥɟɧɵ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɞɪɭɝ ɞɪɭɝɭ (ɩɪɚɜɢɥɨ ɨɛɳɟɝɨ ɛɸɞɠɟɬɚ). ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɷɬɨɦɭ, ɞɨɯɨɞɵ ɫɨɛɢɪɚɸɬɫɹ ɢ ɢɫɩɨɥɶɡɭɸɬɫɹ ɛɟɡ ɪɚɡɝɪɚɧɢɱɟɧɢɹ ɞɥɹ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɜɫɟɯ ɪɚɫɯɨɞɨɜ. Ⱦɚɧɧɵɣ ɩɪɢɧɰɢɩ ɞɨɩɨɥɧɹɟɬ ɩɪɢɧɰɢɩ ɟɞɢɧɫɬɜɚ, ɝɚɪɚɧɬɢɪɭɹ, ɱɬɨ ɛɸɞɠɟɬɧɨɟ ɭɬɜɟɪɠɞɟɧɢɟ ɨɩɪɟɞɟɥɟɧɧɨɝɨ ɜɢɞɚ ɪɚɫɯɨɞɚ ɧɟ ɡɚɜɢɫɢɬ ɨɬ ɨɩɪɟɞɟɥɟɧɧɨ ɜɢɞɚ ɞɨɯɨɞɚ, ɤɨɬɨɪɵɣ ɦɨɝ ɛɵ ɨɝɪɚɧɢɱɢɬɶ ɢ ɪɚɡɞɟɥɢɬɶ ɛɸɞɠɟɬ ɧɟ ɨɬɞɟɥɶɧɨ ɨɛɨɫɧɨɜɚɧɧɵɟ ɫɟɝɦɟɧɬɵ. ɉɪɢɧɰɢɩ ɬɨɱɧɨɫɬɢ ɨɡɧɚɱɚɟɬ, ɱɬɨ ȿɜɪɨɩɟɣɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ ɧɟ ɞɨɥɠɧɨ ɬɪɚɬɢɬɶ ɛɨɥɶɲɢɣ ɨɛɴɟɦ ɪɟɫɭɪɫɨɜ, ɱɟɦ ɷɬɨ ɧɟɨɛɯɨɞɢɦɨ. ɋɬɚɬɶɹ ɩɹɬɚɹ Ɏɢɧɚɧɫɨɜɨɝɨ Ɋɟɝɥɚɦɟɧɬɚ ɨɩɪɟɞɟɥɹɟɬ ɷɬɨɬ ɩɪɢɧɰɢɩ ɫɥɟɞɭɸɳɢɦ ɨɛɪɚɡɨɦ: «ɞɨɯɨɞɵ ɢ ɪɚɫɯɨɞɵ ɞɨɥɠɧɵ ɛɵɬɶ ɨɛɨɡɧɚɱɟɧɵ ɜ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ ɫɬɚɬɶɹɯ». ɋɬɚɬɶɹ ɪɚɫɯɨɞɨɜ ɧɟ ɦɨɠɟɬ ɛɵɬɶ ɜɜɟɞɟɧɚ ɜ ɛɸɞɠɟɬ, ɟɫɥɢ ɟɟ ɡɧɚɱɟɧɢɟ ɧɟ ɨɛɨɫɧɨɜɚɧɨ. ɉɪɢɧɰɢɩ ɫɨɛɥɸɞɟɧɢɹ ɟɠɟɝɨɞɧɨɝɨ ɰɢɤɥɚ ɬɪɟɛɭɟɬ ɬɨɝɨ, ɱɬɨɛɵ ɛɸɞɠɟɬɧɵɟ ɨɩɟɪɚɰɢɢ ɨɫɭɳɟɫɬɜɥɹɥɢɫɶ ɜ ɪɚɦɤɚɯ ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɝɨɞɚ. ɗɬɨ ɩɨɡɜɨɥɹɟɬ ɛɨɥɟɟ ɥɟɝɤɨ ɨɫɭɳɟɫɬɜɥɹɬɶ ɦɨɧɢɬɨɪɢɧɝ ɞɟɣɫɬɜɢɣ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ ɋɨɨɛɳɟɫɬɜɚ. ȼ Ⱦɨɝɨɜɨɪɟ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ ɨɩɪɟɞɟɥɹɸɬɫɹ ɬɪɢ ɚɫɩɟɤɬɚ ɞɚɧɧɨɝɨ ɩɪɢɧɰɢɩɚ: ɨɰɟɧɤɚ, ɢɫɩɨɥɧɟɧɢɟ, ɫɨɨɬɜɟɬɫɬɜɢɟ ɮɢɧɚɧɫɨɜɨɝɨ ɝɨɞɚ ɤɚɥɟɧɞɚɪɧɨɦɭ. ɑɬɨ ɤɚɫɚɟɬɫɹ ɨɰɟɧɤɢ, ɬɨ ɩɟɪɜɵɣ ɩɚɪɚɝɪɚɮ ɫɬɚɬɶɢ 268 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ ɭɫɬɚɧɚɜɥɢɜɚɟɬ, ɱɬɨ ɜɫɟ ɫɬɚɬɶɢ ɞɨɯɨɞɨɜ ɢ ɪɚɫɯɨɞɨɜ ɞɨɥɠɧɵ ɛɵɬɶ ɨɰɟɧɟɧɵ ɞɥɹ ɤɚɠɞɨɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɝɨɞɚ. ɋɬɚɬɶɹ 271 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ ɢ ɫɬɚɬɶɹ 6 Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ ɭɬɜɟɪɠɞɚɸɬ, ɱɬɨ ɪɚɫɯɨɞɵ ɛɸɞɠɟɬɚ ɞɨɥɠɧɵ ɛɵɬɶ ɫɚɧɤɰɢɨɧɢɪɨɜɚɧɵ ɧɚ ɤɚɠɞɵɣ ɮɢɧɚɧɫɨɜɵɣ ɝɨɞ. ɂ, ɧɚɤɨɧɟɰ, ɫɬɚɬɶɹ 272 (1) Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ 46 ɩɪɚɜɢɥɨ ɧɟɩɪɟɞɩɢɫɚɧɧɨɫɬɢ ɛɵɥɨ ɭɫɬɚɧɨɜɥɟɧɨ ɪɟɲɟɧɢɟɦ ɋɨɜɟɬɚ ɨɬ 21 ɚɩɪɟɥɹ 1970 ɝ. ɨ ɫɨɡɞɚɧɢɢ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ, ɢ ɛɵɥɨ ɡɚɤɪɟɩɥɟɧɨ ɛɨɥɟɟ ɩɨɡɞɧɢɦɢ ɪɟɲɟɧɢɹɦɢ. ȼ ɱɚɫɬɧɨɫɬɢ, ɫɬɚɬɶɟɣ 6 ɪɟɲɟɧɢɹ ɋɨɜɟɬɚ ɨɬ 29 ɫɟɧɬɹɛɪɹ 2000 ɝ., ɚ ɬɚɤɠɟ ɪɟɲɟɧɢɟɦ ɋɨɜɟɬɚ ɨɬ 7 ɢɸɧɹ 2007 ɝ. ɤɚɫɚɬɟɥɶɧɨ ɫɢɫɬɟɦɵ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ.
26
ɋɨɨɛɳɟɫɬɜɟ ɭɫɬɚɧɚɜɥɢɜɚɟɬ ɤɚɥɟɧɞɚɪɧɵɟ ɪɚɦɤɢ ɞɥɹ ɮɢɧɚɧɫɨɜɨɝɨ ɝɨɞɚ ɫ 1 ɹɧɜɚɪɹ ɩɨ 31 ɞɟɤɚɛɪɹ. Ʉɚɥɟɧɞɚɪɧɵɣ ɝɨɞ, ɤɨɬɨɪɵɣ ɹɜɥɹɟɬɫɹ ɢ ɮɢɧɚɧɫɨɜɵɦ ɝɨɞɨɦ, ɡɚɞɚɟɬ ɛɚɡɨɜɭɸ ɟɞɢɧɢɰɭ ɜɪɟɦɟɧɢ, ɢɫɩɨɥɶɡɭɟɦɭɸ ɞɥɹ ɦɧɨɝɨɥɟɬɧɟɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɩɥɚɧɚ. ɉɪɢɧɰɢɩ ɪɚɜɧɨɜɟɫɢɹ ɛɸɞɠɟɬɚ ɋɨɨɛɳɟɫɬɜɚ ɨɡɧɚɱɚɟɬ, ɱɬɨ ɩɥɚɧɢɪɭɟɦɵɟ ɞɨɯɨɞɵ ɢ ɪɚɫɯɨɞɵ ɤɚɠɞɨɝɨ ɛɸɞɠɟɬɧɨɝɨ ɝɨɞɚ ɞɨɥɠɧɵ ɛɵɬɶ ɫɛɚɥɚɧɫɢɪɨɜɚɧɵ. ɗɬɨ ɩɪɚɜɢɥɨ ɡɚɤɪɟɩɥɟɧɨ ɜ ɫɬɚɬɶɟ 268 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ. ɋɨɨɛɳɟɫɬɜɨ, ɜ ɨɬɥɢɱɢɟ ɨɬ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɧɟ ɦɨɠɟɬ ɛɪɚɬɶ ɫɪɟɞɫɬɜɚ ɜɡɚɣɦɵ ɞɥɹ ɩɨɤɪɵɬɢɹ ɫɜɨɢɯ ɪɚɫɯɨɞɨɜ. ȿɫɥɢ ɜ ɤɨɧɰɟ ɮɢɧɚɧɫɨɜɨɝɨ ɝɨɞɚ ɮɢɤɫɢɪɭɟɬɫɹ ɩɪɟɜɵɲɟɧɢɟ ɞɨɯɨɞɨɜ ɧɚɞ ɪɚɫɯɨɞɚɦɢ, ɬɨ ɩɨɥɨɠɢɬɟɥɶɧɨɟ ɫɚɥɶɞɨ ɩɟɪɟɧɨɫɢɬɫɹ ɧɚ ɫɥɟɞɭɸɳɢɣ ɝɨɞ. ȿɫɥɢ ɧɚɛɥɸɞɚɟɬɫɹ ɞɟɮɢɰɢɬ ɛɸɞɠɟɬɚ, ɬɨ ɟɝɨ ɜɟɥɢɱɢɧɚ ɩɟɪɟɧɨɫɢɬɫɹ ɧɚ ɫɱɟɬ ɪɚɫɯɨɞɨɜ ȿɋ ɜ ɛɭɞɭɳɟɦ ɝɨɞɭ. ɇɚ ɫɟɝɨɞɧɹɲɧɢɣ ɞɟɧɶ ɛɨɥɟɟ ɬɢɩɢɱɧɨɣ ɹɜɥɹɟɬɫɹ ɫɢɬɭɚɰɢɹ, ɤɨɝɞɚ ɞɨɯɨɞɵ ɛɸɞɠɟɬɚ ɛɨɥɶɲɟ, ɱɟɦ ɟɝɨ ɪɚɫɯɨɞɵ. ɉɪɢɧɰɢɩ ɫɩɟɰɢɮɢɤɚɰɢɢ ɪɚɫɯɨɞɨɜ ɡɚɤɪɟɩɥɟɧ ɜ ɫɬɚɬɶɟ 271 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ. ɋɨɝɥɚɫɧɨ ɷɬɨɦɭ ɩɪɢɧɰɢɩɭ ɜɫɟ ɪɚɫɯɨɞɵ ɋɨɨɛɳɟɫɬɜɚ ɞɨɥɠɧɵ ɫɨɨɬɜɟɬɫɬɜɨɜɚɬɶ ɨɩɪɟɞɟɥɟɧɧɨɣ ɰɟɥɢ ɞɥɹ ɬɨɝɨ, ɱɬɨɛɵ ɩɪɟɞɨɬɜɪɚɬɢɬɶ ɜɨɡɦɨɠɧɭɸ ɩɭɬɚɧɢɰɭ ɜ ɫɬɚɬɶɹɯ ɪɚɫɯɨɞɨɜ ɤɚɤ ɧɚ ɫɬɚɞɢɢ ɫɚɧɤɰɢɨɧɢɪɨɜɚɧɢɹ, ɬɚɤ ɢ ɧɚ ɫɬɚɞɢɢ ɢɫɩɨɥɧɟɧɢɹ. ɉɪɢɧɰɢɩ ɫɩɟɰɢɮɢɤɚɰɢɢ ɨɩɪɟɞɟɥɹɟɬ ɝɨɪɢɡɨɧɬɚɥɶɧɭɸ ɫɬɪɭɤɬɭɪɭ ɩɨɫɬɪɨɟɧɢɹ ɛɸɞɠɟɬɚ (ɪɚɫɩɪɟɞɟɥɟɧɢɟ ɪɚɫɯɨɞɨɜ ɩɨ ɲɟɫɬɢ ɪɚɡɞɟɥɚɦ, ɩɨ ɱɢɫɥɭ ɢɧɫɬɢɬɭɬɨɜ ɋɨɨɛɳɟɫɬɜɚ) ɢ ɜɟɪɬɢɤɚɥɶɧɭɸ ɫɬɪɭɤɬɭɪɭ ɛɸɞɠɟɬɚ. Ȼɸɞɠɟɬɧɚɹ ɧɨɦɟɧɤɥɚɬɭɪɚ ɩɨɡɜɨɥɹɟɬ ɝɪɭɩɩɢɪɨɜɚɬɶ ɪɚɫɯɨɞɵ ɩɨ ɪɚɡɞɟɥɚɦ, ɩɨɞɪɚɡɞɟɥɚɦ, ɫɬɚɬɶɹɦ. ɉɪɢɧɰɢɩ ɫɩɟɰɢɮɢɤɚɰɢɢ ɬɚɤɠɟ ɩɪɢɦɟɧɹɟɬɫɹ ɤ ɞɨɯɨɞɚɦ ɛɸɞɠɟɬɚ ɢ ɬɪɟɛɭɟɬ ɬɨɝɨ, ɱɬɨɛɵ ɪɚɡɥɢɱɧɵɟ ɢɫɬɨɱɧɢɤɢ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ ɛɵɥɢ ɱɟɬɤɨ ɨɩɪɟɞɟɥɟɧɵ. Ʉɚɤ ɢ ɜ ɞɪɭɝɢɯ ɦɟɠɞɭɧɚɪɨɞɧɵɯ ɨɪɝɚɧɢɡɚɰɢɹɯ, ɜɨɩɪɨɫ, ɤɚɤɭɸ ɜɚɥɸɬɭ ɢɫɩɨɥɶɡɨɜɚɬɶ ɜ ɤɚɱɟɫɬɜɟ ɟɞɢɧɨɣ ɜɚɥɸɬɵ, ɜɨɡɧɢɤ ɢ ɜ ɟɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ. ɉɪɢɧɰɢɩ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɟɞɢɧɨɣ ɪɚɫɱɟɬɧɨɣ ɟɞɢɧɢɰɵ, ɤɨɬɨɪɚɹ ɛɵ ɨɬɥɢɱɚɥɚɫɶ ɨɬ ɧɚɰɢɨɧɚɥɶɧɨɣ ɜɚɥɸɬɵ ɫɬɪɚɧ, ɛɵɥ ɭɫɬɚɧɨɜɥɟɧ ɜ ɪɚɦɤɚɯ ȿɜɪɨɩɟɣɫɤɨɝɨ
27
ɋɨɨɛɳɟɫɬɜɚ ɭɝɥɹ ɢ ɫɬɚɥɢ47. Ɂɚ ɧɟɫɤɨɥɶɤɢɦɢ ɢɫɤɥɸɱɟɧɢɹɦɢ ɛɸɞɠɟɬ ɫɨɨɛɳɟɫɬɜɚ ɜɫɟɝɞɚ ɫɨɫɬɚɜɥɹɥɫɹ ɜ ɪɚɫɱɟɬɧɵɯ ɟɞɢɧɢɰɚɯ.48 ɋ ɭɫɬɚɧɨɜɥɟɧɢɟɦ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɢ ɦɨɧɟɬɚɪɧɨɝɨ ɫɨɸɡɚ ɫ 1 ɹɧɜɚɪɹ 1999 ɝ. ɛɸɞɠɟɬ ɋɨɨɛɳɟɫɬɜɚ ɫɬɚɥ ɪɚɫɫɱɢɬɵɜɚɬɶɫɹ ɜ ɟɜɪɨ.49 ɋɨɝɥɚɫɧɨ ɫɬɚɬɶɟ 29 Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ, ɛɸɞɠɟɬ ɞɨɥɠɟɧ ɛɵɬɶ ɭɫɬɚɧɨɜɥɟɧ ɢ ɢɫɩɨɥɧɟɧ, ɚ ɫɬɚɬɶɢ ɪɚɫɯɨɞɨɜ ɩɪɟɞɫɬɚɜɥɟɧɵ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɪɢɧɰɢɩɨɦ ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ. Ȼɸɞɠɟɬ, ɜɫɟ ɩɨɩɪɚɜɤɢ ɤ ɛɸɞɠɟɬɭ, ɚ ɬɚɤɠɟ ɤɨɧɫɨɥɢɞɢɪɨɜɚɧɧɵɟ ɫɱɟɬɚ ɞɨɥɠɧɵ ɛɵɬɶ ɨɩɭɛɥɢɤɨɜɚɧɵ ɜ Ɉɮɢɰɢɚɥɶɧɨɦ ɠɭɪɧɚɥɟ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ (Official Journal of the European Union). ɉɪɢɧɰɢɩ ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ ɬɚɤɠɟ ɩɪɟɞɩɨɥɚɝɚɟɬ ɨɬɪɚɠɟɧɢɟ ɢɧɮɨɪɦɚɰɢɢ ɨ ɡɚɣɦɚɯ ɢ ɤɪɟɞɢɬɚɯ ɋɨɨɛɳɟɫɬɜɚ, ɜɵɞɚɧɧɵɯ ɬɪɟɬɶɢɦ ɫɬɪɚɧɚɦ ɜ ɩɪɢɥɨɠɟɧɢɢ ɤ ɛɸɞɠɟɬɭ, ɚ ɬɚɤɠɟ ɩɪɟɞɨɫɬɚɜɥɟɧɢɟ ɢɧɮɨɪɦɚɰɢɢ ɨ ɜɧɟɲɧɢɯ ɨɩɟɪɚɰɢɹɯ Ɏɨɧɞɚ ɝɚɪɚɧɬɢɣ ɜ ɮɢɧɚɧɫɨɜɨɦ ɡɚɹɜɥɟɧɢɢ.50 ɉɪɢɧɰɢɩ
ɭɫɬɨɣɱɢɜɨɝɨ
ɮɢɧɚɧɫɨɜɨɝɨ
ɭɩɪɚɜɥɟɧɢɹ
ɹɜɥɹɟɬɫɹ
ɛɚɡɨɜɵɦ
ɩɪɢɧɰɢɩɨɦ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ. Ⱦɚɧɧɵɣ ɩɪɢɧɰɢɩ ɛɵɥ ɡɚɤɪɟɩɥɟɧ ɜ ɫɬɚɬɶɟ 274 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ, ɤɨɬɨɪɚɹ ɭɬɜɟɪɠɞɚɟɬ, ɱɬɨ Ʉɨɦɢɫɫɢɹ ɢɫɩɨɥɧɹɟɬ ɛɸɞɠɟɬ ɩɨɞ ɫɜɨɸ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɢ ɜ ɪɚɦɤɚɯ ɡɚɞɚɧɧɵɯ ɪɚɫɯɨɞɨɜ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɪɢɧɰɢɩɚɦɢ ɭɫɬɨɣɱɢɜɨɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɭɩɪɚɜɥɟɧɢɹ. ɋɬɚɬɶɹ 27 Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ ɨɩɢɫɵɜɚɟɬ ɞɚɧɧɵɣ ɩɪɢɧɰɢɩ ɜ ɬɟɪɦɢɧɚɯ ɷɤɨɧɨɦɢɢ, ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɢ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ. ɉɪɢɧɰɢɩ ɷɤɨɧɨɦɢɢ ɩɪɟɞɩɨɥɚɝɚɟɬ ɬɨ, ɱɬɨ ɪɟɫɭɪɫɵ ɞɥɹ ɞɟɹɬɟɥɶɧɨɫɬɢ ɢɧɫɬɢɬɭɬɨɜ ɞɨɥɠɧɵ ɛɵɬɶ ɞɨɫɬɭɩɧɵ ɜ ɧɭɠɧɨɟ ɜɪɟɦɹ, ɜ ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɦ ɤɨɥɢɱɟɫɬɜɟ ɢ ɤɚɱɟɫɬɜɟ, ɚ ɬɚɤɠɟ ɫ ɧɚɢɦɟɧɶɲɢɦɢ ɢɡɞɟɪɠɤɚɦɢ. ɉɪɢɧɰɢɩ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ ɤɚɫɚɟɬɫɹ
ɧɚɢɥɭɱɲɟɝɨ
ɫɨɨɬɧɨɲɟɧɢɹ
ɦɟɠɞɭ
ɡɚɬɪɚɱɟɧɧɵɦɢ
ɪɟɫɭɪɫɚɦɢ
ɢ
ɞɨɫɬɢɝɧɭɬɵɦɢ ɪɟɡɭɥɶɬɚɬɚɦɢ. ɉɪɢɧɰɢɩ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɫɜɹɡɚɧ ɫ ɞɨɫɬɢɠɟɧɢɟɦ ɩɥɚɧɢɪɭɟɦɵɯ ɪɟɡɭɥɶɬɚɬɨɜ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɨɩɪɟɞɟɥɟɧɧɵɦ ɧɚɛɨɪɨɦ ɰɟɥɟɣ.
47
Ɋɟɲɟɧɢɟ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ ɭɝɥɹ ɢ ɫɬɚɥɢ ʋ 3/52 ɨɬ 23 ɞɟɤɚɛɪɹ 1952 ɝ. ɬɚɤɢɦɢ ɢɫɤɥɸɱɟɧɢɹɦɢ ɫɬɚɥɢ ɛɸɞɠɟɬɵ ȿɜɪɨɩɟɣɫɤɨɝɨ ɗɤɨɧɨɦɢɱɟɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ ɢ ȿɜɪɨɩɟɣɫɤɨɝɨ Ⱥɬɨɦɧɨɝɨ ɋɨɨɛɳɟɫɬɜɚ ɜ 1958, 1959 ɢ 1960 ɝɝ., ɤɨɬɨɪɵɟ ɛɵɥɢ ɫɨɫɬɚɜɥɟɧɵ ɜ ɛɟɥɶɝɢɣɫɤɢɯ ɮɪɚɧɤɚɯ. 49 Ⱦɚɧɧɵɣ ɩɪɢɧɰɢɩ ɡɚɤɪɟɩɥɟɧ ɜ ɫɬɚɬɶɟ 16 ɮɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ. 50 ɋɬɚɬɶɹ 30 (1) ɢ (2) Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ. 48
28
ɇɚ ɩɪɚɤɬɢɤɟ ɭɫɬɨɣɱɢɜɵɣ ɮɢɧɚɧɫɨɜɵɣ ɦɟɧɟɞɠɦɟɧɬ ɨɫɧɨɜɵɜɚɟɬɫɹ ɧɚ ɭɫɬɚɧɨɜɥɟɧɢɢ ɪɚɡɧɵɯ ɰɟɥɟɣ, ɞɨɫɬɢɠɟɧɢɟ ɤɨɬɨɪɵɯ ɦɨɠɟɬ ɤɨɧɬɪɨɥɢɪɨɜɚɬɶɫɹ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɢɡɦɟɪɹɟɦɵɯ ɢɧɞɢɤɚɬɨɪɨɜ ɞɥɹ ɬɨɝɨ, ɱɬɨɛɵ ɩɟɪɟɣɬɢ ɤ ɭɩɪɚɜɥɟɧɢɸ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɦɭ ɧɚ ɪɟɡɭɥɶɬɚɬ. Ɋɚɫɩɪɟɞɟɥɟɧɢɟ ɪɟɫɭɪɫɨɜ ɩɨ ɜɢɞɚɦ
ɞɟɹɬɟɥɶɧɨɫɬɢ
ɞɟɥɚɟɬ
ɜɨɡɦɨɠɧɵɦ
ɫɨɩɨɫɬɚɜɢɬɶ
ɫɬɨɢɦɨɫɬɶ
ɜɢɞɨɜ
ɞɟɹɬɟɥɶɧɨɫɬɢ ɫ ɢɯ ɰɟɥɹɦɢ. ɍɩɪɚɜɥɟɧɢɟ ɫ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɞɚɧɧɨɝɨ ɩɪɢɧɰɢɩɚ ɫɬɪɨɢɬɫɹ ɧɚ ɬɚɤɢɯ ɤɥɸɱɟɜɵɯ ɷɥɟɦɟɧɬɚɯ, ɤɚɤ ɟɠɟɝɨɞɧɚɹ ɩɨɥɢɬɢɱɟɫɤɚɹ ɫɬɪɚɬɟɝɢɹ (Annual policy strategy), ɰɟɥɶɸ ɤɨɬɨɪɨɣ ɹɜɥɹɟɬɫɹ ɭɫɬɚɧɨɜɥɟɧɢɟ ɩɨɥɢɬɢɱɟɫɤɢɯ ɩɪɢɨɪɢɬɟɬɨɜ ɢ ɨɛɳɢɯ ɪɟɫɭɪɫɨɜ, ɧɟɨɛɯɨɞɢɦɵɯ ɞɥɹ ɢɯ ɞɨɫɬɢɠɟɧɢɹ; ɩɪɟɞɜɚɪɢɬɟɥɶɧɵɣ ɩɪɨɟɤɬ ɛɸɞɠɟɬɚ, ɤɨɬɨɪɵɣ ɜɤɥɸɱɚɟɬ ɜɢɞɵ ɞɟɹɬɟɥɶɧɨɫɬɢ; ɟɠɟɝɨɞɧɵɟ ɭɩɪɚɜɥɟɧɱɟɫɤɢɟ ɩɥɚɧɵ
(annual
activities
ɤɨɬɨɪɵɟ
plans),
ɩɨɞɝɨɬɚɜɥɢɜɚɸɬɫɹ
ɜɫɟɦɢ
ɞɟɩɚɪɬɚɦɟɧɬɚɦɢ Ʉɨɦɢɫɫɢɢ ɢ ɜɤɥɸɱɚɸɬ ɰɟɥɢ ɢ ɢɧɞɢɤɚɬɨɪɵ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ ɞɥɹ ɜɫɟɯ ɜɢɞɨɜ ɞɟɹɬɟɥɶɧɨɫɬɢ ɫ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɪɟɫɭɪɫɨɜ, ɤɨɬɨɪɵɟ ɭɩɪɚɜɥɹɸɬɫɹ ɜ
ɫɨɨɬɜɟɬɫɬɜɢɢ
ɫ
ɩɪɟɞɨɩɪɟɞɟɥɟɧɧɵɦɢ
ɩɨɥɢɬɢɱɟɫɤɢɦɢ
ɩɪɢɨɪɢɬɟɬɚɦɢ;
ɟɠɟɝɨɞɧɵɟ ɞɨɤɥɚɞɵ ɨ ɞɟɹɬɟɥɶɧɨɫɬɢ (Annual activity reports) ɜɦɟɫɬɟ ɫ ɞɟɤɥɚɪɚɰɢɹɦɢ Ƚɟɧɟɪɚɥɶɧɵɯ ɞɢɪɟɤɬɨɪɨɜ ɨ ɥɟɝɚɥɶɧɨɫɬɢ ɢ ɪɟɝɭɥɹɪɧɨɫɬɢ ɨɩɟɪɚɰɢɣ ɢ ɞɨɫɬɢɠɟɧɢɢ ɰɟɥɟɣ. 51 Ⱦɨɫɬɚɬɨɱɧɨɟ
ɩɪɢɦɟɧɟɧɢɟ
ɷɬɨɝɨ
ɩɪɢɧɰɢɩɚ
ɬɪɟɛɭɟɬ
ɬɨɝɨ,
ɱɬɨɛɵ
ɩɥɚɧɢɪɨɜɚɧɢɟ, ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ, ɭɩɪɚɜɥɟɧɢɟ ɢ ɩɪɟɞɨɫɬɚɜɥɟɧɢɟ ɨɬɱɟɬɧɨɫɬɢ ɩɪɨɢɫɯɨɞɢɥɨ ɜ ɟɞɢɧɵɯ ɨɛɳɢɯ ɤɨɧɰɟɩɬɭɚɥɶɧɵɯ ɪɚɦɤɚɯ. ɋɥɟɞɨɜɚɬɟɥɶɧɨ, ɨɛɳɚɹ ɫɬɪɭɤɬɭɪɚ ɜɢɞɨɜ ɢ ɫɮɟɪ ɞɟɹɬɟɥɶɧɨɫɬɢ ɡɚɞɚɟɬ ɪɚɦɤɭ ɞɥɹ ɨɩɪɟɞɟɥɟɧɢɹ ɩɨɥɢɬɢɱɟɫɤɢɯ
ɩɪɢɨɪɢɬɟɬɨɜ,
ɫɨɨɬɜɟɬɫɬɜɢɢ
ɫ
ɷɬɢɦɢ
ɪɚɫɩɪɟɞɟɥɟɧɢɹ
ɩɪɢɨɪɢɬɟɬɚɦɢ,
ɢ
ɭɩɪɚɜɥɟɧɢɹ
ɩɪɟɞɨɫɬɚɜɥɟɧɢɹ
ɪɟɫɭɪɫɚɦɢ ɨɬɱɟɬɧɨɫɬɢ
ɜ ɩɨ
ɞɨɫɬɢɝɧɭɬɵɦ ɪɟɡɭɥɶɬɚɬɚɦ. ɉɪɢɧɰɢɩɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɡɚɞɚɸɬ ɪɚɦɤɢ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɋɨɨɛɳɟɫɬɜɚ. Ȼɨɥɶɲɢɧɫɬɜɨ ɷɬɢɯ ɩɪɢɧɰɢɩɨɜ ɡɚɞɚɸɬ ɨɛɳɢɟ ɭɫɥɨɜɢɹ ɨɪɝɚɧɢɡɚɰɢɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ɋɨɨɛɳɟɫɬɜɚ. ɉɪɢɧɰɢɩ ɭɫɬɨɣɱɢɜɨɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɭɩɪɚɜɥɟɧɢɹ ɡɚɞɚɟɬ ɧɟ ɬɨɥɶɤɨ ɭɫɥɨɜɢɹ ɨɪɝɚɧɢɡɚɰɢɢ ɭɩɪɚɜɥɟɧɢɹ 51
European Union – Public Finance – 4 th Edition. European Comminities, 2008, p. 86.
29
ɛɸɞɠɟɬɨɦ, ɧɨ ɢ ɩɨɡɜɨɥɹɟɬ ɞɚɬɶ ɩɪɚɤɬɢɱɟɫɤɭɸ ɨɰɟɧɤɭ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ, ɞɨɫɬɢɠɟɧɢɹ ɩɨɫɬɚɜɥɟɧɧɵɯ ɰɟɥɟɣ ɩɭɬɟɦ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɡɚɞɚɧɧɵɯ ɢɧɞɢɤɚɬɨɪɨɜ.
30
Ƚɥɚɜɚ 2. Ɇɟɯɚɧɢɡɦɵ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ ɢ ɪɚɫɩɪɟɞɟɥɟɧɢɟ ɪɨɥɟɣ ɦɟɠɞɭ ɭɱɚɫɬɧɢɤɚɦɢ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ 2.1
Ɇɟɯɚɧɢɡɦɵ
ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ
ɢ
ɪɚɫɩɪɟɞɟɥɟɧɢɟ
ɤɨɦɩɟɬɟɧɰɢɣ
ɦɟɠɞɭ
52
ɢɧɫɬɢɬɭɬɚɦɢ ȿɋ ɜ ɪɚɦɤɚɯ ɩɪɨɰɟɞɭɪɵ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ.
Ɉɫɧɨɜɧɵɦ ɪɟɝɭɥɹɬɨɪɨɦ, ɨɩɪɟɞɟɥɹɸɳɢɦ ɪɨɥɢ ɢ ɩɨɥɧɨɦɨɱɢɹ ɢɧɫɬɢɬɭɬɨɜ, ɨɛɟɫɩɟɱɢɜɚɸɳɢɦ ɫɨɛɥɸɞɟɧɢɟ ɪɟɝɥɚɦɟɧɬɚ ɩɪɨɰɟɫɫɨɜ ɫɨɝɥɚɫɨɜɚɧɢɹ ɢ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɣ, ɚ ɬɚɤɠɟ ɛɸɞɠɟɬɧɨɣ ɞɢɫɰɢɩɥɢɧɵ ɢ ɞɨɥɝɨɫɪɨɱɧɨɝɨ ɩɥɚɧɢɪɨɜɚɧɢɹ ɹɜɥɹɟɬɫɹ
ɭɠɟ
ɭɩɨɦɢɧɚɜɲɟɟɫɹ
«Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɟ
ɫɨɝɥɚɲɟɧɢɟ».53
ɉɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ ɩɪɨɰɟɞɭɪ, ɚ ɬɚɤɠɟ ɜɪɟɦɟɧɧɵɟ ɪɚɦɤɢ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ ȿɋ ɡɚɤɪɟɩɥɹɸɬɫɹ ɫɬɚɬɶɟɣ 272 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɗɤɨɧɨɦɢɱɟɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ.54 ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬɚɬɶɟɣ 272 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɗɤɨɧɨɦɢɱɟɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ55, ɫɭɳɟɫɬɜɭɟɬ ɞɜɚ ɜɢɞɚ ɪɚɫɯɨɞɨɜ, ɨɛɹɡɚɬɟɥɶɧɵɟ ɢ ɧɟɨɛɹɡɚɬɟɥɶɧɵɟ, ɤ ɤɨɬɨɪɵɦ ɩɪɢɦɟɧɹɸɬɫɹ ɪɚɡɥɢɱɧɵɟ ɩɪɨɰɟɞɭɪɵ. ɗɬɢ ɞɜɚ ɜɢɞɚ ɪɚɫɯɨɞɨɜ ȿɋ ɤɨɪɪɟɥɢɪɭɸɬ ɫ ɤɨɧɰɟɩɰɢɟɣ ɨ ɬɪɟɯ ɩɪɢɧɰɢɩɚɯ ȿɋ (three pillars of the European Union), ɤɨɬɨɪɚɹ ɮɨɪɦɢɪɭɟɬ ɨɫɧɨɜɧɭɸ ɫɢɫɬɟɦɭ ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɹ ɋɨɸɡɚ. ɂɬɚɤ, ɪɚɫɫɦɨɬɪɢɦ ɷɬɢ ɩɪɢɧɰɢɩɵ ɛɨɥɟɟ ɩɨɞɪɨɛɧɨ. ȿɜɪɨɩɟɣɫɤɨɟ
ɋɨɨɛɳɟɫɬɜɨ
ɉɟɪɜɚɹ ɨɩɨɪɚ ɋɨɨɛɳɟɫɬɜɚ -
ɚɬɨɦɧɨɣ ɷɧɟɪɝɟɬɢɤɢ
ɢ
ɛɵɜɲɟɟ
ȿɜɪɨɩɟɣɫɤɨɟ
ɋɨɨɛɳɟɫɬɜɨ ɭɝɥɹ ɢ ɫɬɚɥɢ. ȼɬɨɪɚɹ ɨɩɨɪɚ - Ɉɛɳɚɹ ɦɟɠɞɭɧɚɪɨɞɧɚɹ ɩɨɥɢɬɢɤɚ ɢ ɩɨɥɢɬɢɤɚ ɜ ɨɛɥɚɫɬɢ ɛɟɡɨɩɚɫɧɨɫɬɢ (Common Foreign and Security Policy, CFSP), ɤɨɬɨɪɵɣ ɪɟɝɭɥɢɪɭɟɬɫɹ ɱɚɫɬɶɸ ɩɹɬɨɣ Ⱦɨɝɨɜɨɪɚ ȿɋ. ɂ ɩɨɫɥɟɞɧɟɣ, ɬɪɟɬɶɟɣ ɨɩɨɪɨɣ, ɹɜɥɹɟɬɫɹ ɩɪɢɧɰɢɩ ɨ ɫɨɬɪɭɞɧɢɱɟɫɬɜɟ ɜ ɨɛɥɚɫɬɢ ɫɭɞɨɩɪɨɢɡɜɨɞɫɬɜɚ ɢ ɭɝɨɥɨɜɧɵɯ ɞɟɥ, ɤɨɬɨɪɵɣ ɭɫɬɚɧɨɜɥɟɧ ɲɟɫɬɨɣ ɱɚɫɬɶɸ Ⱦɨɝɨɜɨɪɚ, ɭɱɪɟɠɞɚɸɳɟɝɨ ȿɜɪɨɩɟɣɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ. Ɉɛɹɡɚɬɟɥɶɧɵɟ ɪɚɫɯɨɞɵ, ɤɨɬɨɪɵɟ ɨɩɪɟɞɟɥɟɧɵ ɞɨɝɨɜɨɪɚɦɢ ɢ ɫɨɝɥɚɲɟɧɢɹɦɢ ȿɋ, ɢ ɤɨɬɨɪɵɟ ɡɚɞɚɸɬɫɹ ɧɚɩɪɚɜɥɟɧɢɹɦɢ ɨɛɳɟɣ ɩɨɥɢɬɢɤɢ ɜ ɫɮɟɪɟ ɫɟɥɶɫɤɨɝɨ 52
ɫɦ. ɉɪɢɥɨɠɟɧɢɟ 3. Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management. OJ n° C 139 of 14/06/2006). 54 Karl-Martin Ehrhart, Roy Gardner, Claudia Kesser, Jurgen von Hagen. Budget Process: Theory and Experimental Evidence // Games and Economic Behavior. 2007. ʋ29. p. 279-295. 55 Treaty establishing the European Economic Community. 53
31
ɯɨɡɹɣɫɬɜɚ (Common Agricultural Policy) ɫɨɨɬɜɟɬɫɬɜɭɸɬ ɩɨɧɹɬɢɹɦ ɩɟɪɜɨɝɨ ɩɪɢɧɰɢɩɚ. Ⱦɥɹ ɞɚɧɧɨɝɨ ɜɢɞɚ ɪɚɫɯɨɞɨɜ ɫɭɳɟɫɬɜɭɟɬ ɨɩɪɟɞɟɥɟɧɧɚɹ ɩɪɨɰɟɞɭɪɚ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɹ, ɚ ɢɦɟɧɧɨ, ɩɪɨɰɟɞɭɪɚ ɫɨɨɛɳɟɫɬɜɚ (community procedure). ɋɨɝɥɚɫɧɨ ɞɚɧɧɨɣ ɩɪɨɰɟɞɭɪɟ Ʉɨɦɢɫɫɢɹ ɦɨɠɟɬ ɩɪɟɞɨɫɬɚɜɢɬɶ ɫɜɨɢ ɩɪɟɞɥɨɠɟɧɢɹ ɉɚɪɥɚɦɟɧɬɭ ɢ ɋɨɜɟɬɭ, ɝɨɥɨɫɨɜɚɧɢɹ ɤɜɚɥɢɮɢɰɢɪɨɜɚɧɧɵɦ ɛɨɥɶɲɢɧɫɬɜɨɦ ɤɨɬɨɪɨɝɨ ɛɭɞɟɬ ɞɨɫɬɚɬɨɱɧɨ ɞɥɹ ɬɨɝɨ, ɱɬɨɛɵ ɚɤɬ ɛɵɥ ɩɪɢɧɹɬ. Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɩɪɨɰɟɞɭɪɚ ɞɥɹ ɨɛɹɡɚɬɟɥɶɧɵɯ ɜɢɞɨɜ ɪɚɫɯɨɞɨɜ ɫɨɨɬɜɟɬɫɬɜɭɟɬ ɩɪɨɰɟɞɭɪɟ ɋɨɨɛɳɟɫɬɜɚ. ɇɟɨɛɹɡɚɬɟɥɶɧɵɟ ɪɚɫɯɨɞɵ ɭɬɜɟɪɠɞɚɸɬɫɹ ɜ ɪɚɦɤɚɯ ɩɪɨɰɟɞɭɪɵ ɜɬɨɪɨɣ ɢ ɬɪɟɬɶɟɣ ɨɩɨɪɵ. ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɞɚɧɧɵɦɢ ɩɪɢɧɰɢɩɚɦɢ
ɩɪɚɜɨ ɢɧɢɰɢɚɬɢɜɵ
ɩɪɢɧɚɞɥɟɠɢɬ ɤɚɤ Ʉɨɦɢɫɫɢɢ, ɬɚɤ ɢ ɫɬɪɚɧɚɦ-ɱɥɟɧɚɦ, ɨɞɧɚɤɨ ɟɞɢɧɨɝɥɚɫɢɟ ɋɨɜɟɬɚ ɬɚɤɠɟ ɧɟɨɛɯɨɞɢɦɨ. ɗɬɨ ɬɟ ɪɚɫɯɨɞɵ, ɜ ɨɩɪɟɞɟɥɟɧɢɢ ɤɨɬɨɪɵɯ ɉɚɪɥɚɦɟɧɬ ɢɦɟɟɬ ɧɚɢɛɨɥɟɟ ɡɧɚɱɢɦɵɟ ɩɨɥɧɨɦɨɱɢɹ. Ɍɟɩɟɪɶ ɩɟɪɟɣɞɟɦ ɤ ɫɚɦɨɦɭ ɛɸɞɠɟɬɧɨɦɭ ɩɪɨɰɟɫɫɭ, ɨɫɧɨɜɧɵɦɢ ɭɱɚɫɬɧɢɤɚɦɢ ɤɨɬɨɪɨɝɨ ɹɜɥɹɸɬɫɹ ɉɚɪɥɚɦɟɧɬ, Ʉɨɦɢɫɫɢɹ ɢ ɗɤɨɧɨɦɢɱɟɫɤɢɣ ɢ Ɏɢɧɚɧɫɨɜɵɣ ɋɨɜɟɬ Ɇɢɧɢɫɬɪɨɜ ȿɋ (ECOFIN Council). Ʉɚɠɞɵɣ ɢɡ ɭɩɨɦɹɧɭɬɵɯ ɢɧɫɬɢɬɭɬɨɜ ɢɝɪɚɟɬ ɨɫɨɛɭɸ ɪɨɥɶ ɜ ɨɩɪɟɞɟɥɟɧɢɢ ɛɸɞɠɟɬɚ. ɋɨɝɥɚɫɧɨ ɛɸɞɠɟɬɧɨɣ ɩɪɨɰɟɞɭɪɟ, Ʉɨɦɢɫɫɢɹ ɩɪɟɞɫɬɚɜɥɹɟɬ ɩɪɨɟɤɬ ɛɸɞɠɟɬɚ ɋɨɜɟɬɭ. ɋɨɜɟɬ ɜ ɫɜɨɸ ɨɱɟɪɟɞɶ, ɩɪɢɧɢɦɚɟɬ ɛɸɞɠɟɬ ɤɜɚɥɢɮɢɰɢɪɨɜɚɧɧɵɦ ɛɨɥɶɲɢɧɫɬɜɨɦ ɢ ɧɚɩɪɚɜɥɹɟɬ ɟɝɨ ɉɚɪɥɚɦɟɧɬɭ. ɇɚɱɢɧɚɹ ɫ ɷɬɨɣ ɫɬɚɞɢɢ, ɩɨɥɧɨɦɨɱɢɹ ɜ ɨɩɪɟɞɟɥɟɧɢɢ ɪɚɡɥɢɱɧɵɯ ɜɢɞɨɜ ɪɚɫɯɨɞɨɜ ɪɚɡɥɢɱɚɸɬɫɹ. ɇɚɱɧɟɦ ɫ ɪɚɫɫɦɨɬɪɟɧɢɹ ɩɪɨɰɟɞɭɪɵ ɨɩɪɟɞɟɥɟɧɢɹ ɨɛɹɡɚɬɟɥɶɧɵɯ ɪɚɫɯɨɞɨɜ. ɉɨɫɥɟ ɬɨɝɨ ɤɚɤ ɋɨɜɟɬ ɩɪɢɧɢɦɚɟɬ ɛɸɞɠɟɬ ɢ ɧɚɩɪɚɜɥɹɟɬ ɟɝɨ ɜ ɉɚɪɥɚɦɟɧɬ, ɩɨɫɥɟɞɧɢɣ ɦɨɠɟɬ ɜɧɟɫɬɢ ɢɡɦɟɧɟɧɢɹ ɜ ɨɛɹɡɚɬɟɥɶɧɵɟ ɪɚɫɯɨɞɵ ɜ ɨɞɧɨɦ ɱɬɟɧɢɢ ɩɪɨɫɬɵɦ ɛɨɥɶɲɢɧɫɬɜɨɦ. ȿɫɥɢ ɉɚɪɥɚɦɟɧɬ ɩɪɢɧɢɦɚɟɬ ɩɨɩɪɚɜɤɢ, ɤɨɬɨɪɵɟ ɭɜɟɥɢɱɢɜɚɸɬ
ɪɚɫɯɨɞɵ,
ɋɨɜɟɬ
ɦɨɠɟɬ
ɨɞɨɛɪɢɬɶ
ɢɯ,
ɩɪɨɝɨɥɨɫɨɜɚɜ
56
ɤɜɚɥɢɮɢɰɢɪɨɜɚɧɧɵɦ ɛɨɥɶɲɢɧɫɬɜɨɦ. ɇɨ ɟɫɥɢ ɩɨɩɪɚɜɤɢ ɉɚɪɥɚɦɟɧɬɚ ɢɡɦɟɧɹɸɬ ɢɥɢ ɫɨɤɪɚɳɚɸɬ ɪɚɫɯɨɞɵ, ɬɨ ɫɱɢɬɚɟɬɫɹ, ɱɬɨ ɨɧɢ ɩɪɢɧɹɬɵ ɚɜɬɨɦɚɬɢɱɟɫɤɢ, ɟɫɥɢ 56
Ʉɜɚɥɢɮɢɰɢɪɨɜɚɧɧɵɦ ɛɨɥɶɲɢɧɫɬɜɨɦ ɹɜɥɹɟɬɫɹ 255 ɝɨɥɨɫɨɜ ɢɡ 345 ɝɨɥɨɫɨɜ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ ɧɟ ɦɟɧɟɟ 62% ɧɚɫɟɥɟɧɢɹ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ. http://europa.eu/scadplus/glossary/qualified_majority_en.htm.
32
ɋɨɜɟɬ ɧɟ ɨɬɤɥɨɧɢɬ ɢɯ ɤɜɚɥɢɮɢɰɢɪɨɜɚɧɧɵɦ ɛɨɥɶɲɢɧɫɬɜɨɦ. ȼ ɬɟɨɪɢɢ ɫ ɩɪɢɧɹɬɢɟɦ ɢɥɢ ɨɬɤɥɨɧɟɧɢɟɦ ɋɨɜɟɬɨɦ ɩɨɩɪɚɜɨɤ, ɩɪɟɞɥɨɠɟɧɧɵɯ ɉɚɪɥɚɦɟɧɬɨɦ, ɩɪɨɰɟɞɭɪɚ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɞɥɹ ɨɛɹɡɚɬɟɥɶɧɵɯ ɪɚɫɯɨɞɨɜ ɡɚɤɚɧɱɢɜɚɟɬɫɹ. Ɉɞɧɚɤɨ
ɉɚɪɥɚɦɟɧɬ
ɢɦɟɟɬ
ɩɪɚɜɨ
ɜɟɬɨ
ɨɬɦɟɧɢɬɶ
ɛɸɞɠɟɬ
ɩɨɥɧɨɫɬɶɸ
57
ɛɨɥɶɲɢɧɫɬɜɨɦ ɜ 2/3 ɝɨɥɨɫɨɜ ɧɚ ɤɨɧɟɱɧɨɣ ɫɬɚɞɢɢ.
ȼ ɫɥɭɱɚɟ ɧɟɨɛɹɡɚɬɟɥɶɧɵɯ ɩɥɚɬɟɠɟɣ ɩɪɨɰɟɞɭɪɚ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɦɟɧɹɟɬɫɹ. ɗɬɨ ɢɡɦɟɧɟɧɢɟ ɡɚɤɥɸɱɚɟɬɫɹ ɜ ɬɨɦ, ɱɬɨ ɜ ɉɚɪɥɚɦɟɧɬɟ ɫɨɫɬɨɹɬɫɹ ɞɜɚ ɱɬɟɧɢɹ. ȼɨ ɜɪɟɦɹ ɩɟɪɜɨɝɨ ɱɬɟɧɢɹ ɉɚɪɥɚɦɟɧɬ ɦɨɠɟɬ ɩɪɢɧɹɬɶ, ɭɦɟɧɶɲɢɬɶ, ɭɜɟɥɢɱɢɬɶ ɢɥɢ ɢɡɦɟɧɢɬɶ ɪɚɫɯɨɞɵ, ɩɪɟɞɥɨɠɟɧɧɵɟ ɋɨɜɟɬɨɦ ɬɨɥɶɤɨ ɚɛɫɨɥɸɬɧɵɦ ɛɨɥɶɲɢɧɫɬɜɨɦ. ȿɫɥɢ ɉɚɪɥɚɦɟɧɬ ɜɧɨɫɢɬ ɩɨɩɪɚɜɤɢ ɫɨ ɫɜɨɟɣ ɫɬɨɪɨɧɵ, ɋɨɜɟɬ ɦɨɠɟɬ ɨɬɤɥɨɧɢɬɶ ɢɯ ɤɜɚɥɢɮɢɰɢɪɨɜɚɧɧɵɦ
ɛɨɥɶɲɢɧɫɬɜɨɦ.
ɉɨɫɥɟɞɧɢɣ
ɬɚɤɠɟ
ɦɨɠɟɬ
ɩɪɢɧɹɬɶ
ɞɨɩɨɥɧɢɬɟɥɶɧɵɟ ɩɨɩɪɚɜɤɢ. ȼ ɷɬɨɦ ɫɥɭɱɚɟ ɉɚɪɥɚɦɟɧɬ ɩɪɨɜɨɞɢɬ ɜɬɨɪɨɟ ɱɬɟɧɢɟ. ȿɜɪɨɩɟɣɫɤɢɣ ɉɚɪɥɚɦɟɧɬ ɦɨɠɟɬ ɨɬɤɥɨɧɢɬɶ ɫɧɨɜɚ ɬɟ ɩɨɩɪɚɜɤɢ, ɤɨɬɨɪɵɟ ɛɵɥɢ ɜɧɟɫɟɧɵ ɋɨɜɟɬɨɦ ɜɨ ɜɪɟɦɹ ɜɬɨɪɨɝɨ ɱɬɟɧɢɹ, ɢ ɨɬɦɟɧɢɬɶ ɞɨɩɨɥɧɢɬɟɥɶɧɵɟ ɩɨɩɪɚɜɤɢ, ɜɧɟɫɟɧɧɵɟ ɋɨɜɟɬɨɦ 3/5 ɝɨɥɨɫɨɜ.58 ȼ ɨɛɳɟɦ, ɛɸɞɠɟɬɧɵɣ ɩɪɨɰɟɫɫ ȿɋ ɨɪɝɚɧɢɡɨɜɚɧ ɤɨɦɩɥɟɤɫɧɨ, ɢ ɹɜɥɹɟɬɫɹ ɨɛɴɟɤɬɨɦ ɩɨɫɬɨɹɧɧɵɯ ɞɢɫɤɭɫɫɢɣ. 2.2 Ɇɟɯɚɧɢɡɦɵ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ ɉɨɫɥɟ ɬɨɝɨ ɤɚɤ ɛɸɞɠɟɬ ɩɪɢɧɹɬ ɢ ɜɫɬɭɩɚɟɬ ɜ ɫɢɥɭ, ɧɚɱɢɧɚɟɬɫɹ ɫɬɚɞɢɹ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ. ɋɬɚɬɶɟɣ 274 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ ɩɪɚɜɨ ɧɚ ɢɫɩɨɥɧɟɧɢɟ ɛɸɞɠɟɬɚ ɡɚɤɪɟɩɥɟɧɨ ɡɚ Ʉɨɦɢɫɫɢɟɣ.59 ȼ ɬɨ ɠɟ ɜɪɟɦɹ, ɜ ɫɬɚɬɶɟ ɩɨɞɱɟɪɤɢɜɚɟɬɫɹ, ɱɬɨ ɫɬɪɚɧɵ-ɱɥɟɧɵ ɞɨɥɠɧɵ ɜɡɚɢɦɨɞɟɣɫɬɜɨɜɚɬɶ ɫ Ʉɨɦɢɫɫɢɟɣ ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɝɚɪɚɧɬɢɢ ɬɨɝɨ, ɱɬɨ ɫɪɟɞɫɬɜɚ ɛɸɞɠɟɬɚ ɢɫɩɨɥɶɡɭɸɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɪɢɧɰɢɩɚɦɢ ɭɫɬɨɣɱɢɜɨɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɭɩɪɚɜɥɟɧɢɹ. ȿɜɪɨɩɟɣɫɤɚɹ Ʉɨɦɢɫɫɢɹ ɨɫɭɳɟɫɬɜɥɹɟɬ ɭɩɪɚɜɥɟɧɢɟ ɩɪɨɝɪɚɦɦɚɦɢ ȿɋ ɱɟɪɟɡ ɫɜɨɢ ɞɟɩɚɪɬɚɦɟɧɬɵ ɜ 57
Giacomo Benedetto, Bjorn Hoyland. The EU Annual Budgetary Procedure: The Existing Rules and Proposed reforms of the Convention and Intergovernmental Conference 2002-04 // JCMS. 2007. Volume 45. ʋ3. p. 565-587. 58 The EU Budget at a glance. Financial Programming and Budget. The European Commission. http://ec.europa.eu/budget/budget_glance/index_en.htm. 59 Ȼɨɥɟɟ ɞɟɬɚɥɶɧɨ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ Ʉɨɦɢɫɫɢɢ ɡɚ ɢɫɩɨɥɧɟɧɢɟ ɛɸɞɠɟɬɚ ɡɚɤɪɟɩɥɹɟɬɫɹ ɫɬɚɬɶɹɦɢ 48-52, 56, 57, 59 Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ, ɩɪɢɧɹɬɵɦ ɩɨɫɬɚɧɨɜɥɟɧɢɟɦ ɋɨɜɟɬɚ ʋ1605/2002 ɨɬ 25 ɢɸɧɹ 2002 ɝɨɞɚ, ɜɫɬɭɩɢɜɲɢɦ ɜ ɫɢɥɭ 1 ɹɧɜɚɪɹ 2003 ɝ.
33
ɫɨɬɪɭɞɧɢɱɟɫɬɜɟ ɫ ɝɨɫɭɞɚɪɫɬɜɚɦɢ-ɱɥɟɧɚɦɢ ȿɋ. ɉɨɥɧɨɦɨɱɢɹ ɩɨ ɢɫɩɨɥɧɟɧɢɸ ɛɸɞɠɟɬɚ Ʉɨɦɢɫɫɢɹ ɦɨɠɟɬ ɞɟɥɟɝɢɪɨɜɚɬɶ ɨɬɞɟɥɶɧɵɦ ɨɪɝɚɧɢɡɚɰɢɹɦ,
ɱɟɬɤɨ
ɨɩɪɟɞɟɥɢɜ ɫɮɟɪɭ ɢ ɨɛɴɟɦ ɩɟɪɟɞɚɧɧɵɯ ɩɨɥɧɨɦɨɱɢɣ, ɨɛɨɫɧɨɜɚɜ ɩɪɢ ɷɬɨɦ ɧɟɨɛɯɨɞɢɦɨɫɬɶ ɬɚɤɨɝɨ ɞɟɥɟɝɢɪɨɜɚɧɢɹ, ɚ ɬɚɤɠɟ ɨɛɟɫɩɟɱɢɜ ɤɨɧɬɪɨɥɶ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɩɟɪɟɞɚɧɧɵɯ ɩɨɥɧɨɦɨɱɢɣ. Ɍɚɤɢɦɢ ɨɪɝɚɧɢɡɚɰɢɹɦɢ ɦɨɝɭɬ ɛɵɬɶ: ɫɩɟɰɢɚɥɶɧɨ ɫɨɡɞɚɧɧɵɟ Ʉɨɦɢɫɫɢɟɣ ɨɪɝɚɧɵ, ɤɨɬɨɪɵɟ ɮɨɪɦɢɪɭɸɬɫɹ ɫɩɟɰɢɚɥɶɧɨ ɞɥɹ ɪɟɚɥɢɡɚɰɢɢ ɩɪɨɟɤɬɚ/ɩɪɨɝɪɚɦɦɵ ɢɥɢ ɟɟ ɱɚɫɬɢ; ɫɭɳɟɫɬɜɭɸɳɢɟ ɨɪɝɚɧɵ ɭɠɟ ɫɨɡɞɚɧɧɵɟ Ʉɨɦɢɫɫɢɟɣ ɢɥɢ ɫɩɟɰɢɚɥɶɧɵɟ ȿɜɪɨɩɟɣɫɤɢɣ
ɂɧɜɟɫɬɢɰɢɨɧɧɵɣ
Ȼɚɧɤ
ȿɜɪɨɩɟɣɫɤɢɣ
ɂɧɜɟɫɬɢɰɢɨɧɧɵɣ
ɨɪɝɚɧɵ Ʉɨɦɢɫɫɢɢ, ɬɚɤɢɟ ɤɚɤ
(European
Ɏɨɧɞ
Investment
(European
Bank)
Investment
ɢɥɢ
Fund);60
ɧɚɰɢɨɧɚɥɶɧɵɟ ɨɪɝɚɧɵ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ ɫɟɤɬɨɪɚ ɢɥɢ ɨɪɝɚɧɵ ɱɚɫɬɧɨɝɨ ɫɟɤɬɨɪɚ, ɢɦɟɸɳɢɟ ɦɢɫɫɢɸ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣ ɫɥɭɠɛɵ. ȼɧɟɫɟɧɧɵɟ ɜ ɞɟɤɚɛɪɟ 2006 ɝ. ɩɨɩɪɚɜɤɢ ɜ Ɏɢɧɚɧɫɨɜɵɣ ɪɟɝɥɚɦɟɧɬ ɩɨɡɜɨɥɢɥɢ ɞɟɥɟɝɢɪɨɜɚɬɶ ɩɨɥɧɨɦɨɱɢɹ ɩɨ ɢɫɩɨɥɧɟɧɢɸ ɛɸɞɠɟɬɚ ɥɢɰɚɦ, ɤɨɬɨɪɵɦ ɞɨɜɟɪɟɧɨ ɢɫɩɨɥɧɟɧɢɟ ɨɬɞɟɥɶɧɵɯ ɞɟɣɫɬɜɢɣ ɜ ɪɚɦɤɚɯ ɝɥɚɜɵ 5 ɋɨɝɥɚɲɟɧɢɹ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɸɡɟ.61 ɉɨ ɨɛɳɟɦɭ ɩɪɚɜɢɥɭ Ʉɨɦɢɫɫɢɹ ɧɟ ɦɨɠɟɬ ɞɟɥɟɝɢɪɨɜɚɬɶ ɩɨɥɧɨɦɨɱɢɹ ɩɨ ɢɫɩɨɥɧɟɧɢɸ ɛɸɞɠɟɬɚ ɜɧɟɲɧɢɦ ɨɪɝɚɧɢɡɚɰɢɹɦ ɱɚɫɬɧɨɝɨ ɫɟɤɬɨɪɚ, ɟɫɥɢ ɨɧɢ ɧɟ ɧɟɫɭɬ ɦɢɫɫɢɸ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣ ɫɥɭɠɛɵ. ȼɧɟɲɧɢɦ ɨɪɝɚɧɢɡɚɰɢɹɦ ɱɚɫɬɧɨɝɨ ɫɟɤɬɨɪɚ ɦɨɠɟɬ ɛɵɬɶ ɩɟɪɟɞɚɧɨ ɩɪɚɜɨ ɩɪɨɜɟɞɟɧɢɹ ɬɟɯɧɢɱɟɫɤɨɣ ɷɤɫɩɟɪɬɢɡɵ, ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɯ, ɩɨɞɝɨɬɨɜɢɬɟɥɶɧɵɯ ɩɪɨɰɟɞɭɪ. Ɋɚɫɲɢɪɟɧɢɟ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ, ɭɜɟɥɢɱɢɜɚɸɳɢɣɫɹ ɨɛɴɟɦ ɪɟɫɭɪɫɨɜ, ɜ ɱɚɫɬɧɨɫɬɢ, ɪɨɫɬ ɱɢɫɥɚ ɡɚɞɚɱ Ʉɨɦɢɫɫɢɢ, ɜɵɡɜɚɧɧɵɣ ɪɨɫɬɨɦ ɨɛɴɟɦɚ ɢ ɞɢɜɟɪɫɢɮɢɤɚɰɢɟɣ ɩɪɢɧɹɬɢɸ
ɧɚɩɪɚɜɥɟɧɢɣ
ɛɨɥɶɲɨɝɨ
ɱɢɫɥɚ
ɞɟɣɫɬɜɢɣ
ɢɧɫɬɪɭɦɟɧɬɨɜ
ɋɨɨɛɳɟɫɬɜɚ, ɞɥɹ
ɫɩɨɫɨɛɫɬɜɨɜɚɥɢ
ɭɩɪɚɜɥɟɧɢɹ
ɛɸɞɠɟɬɨɦ
ɋɨɨɛɳɟɫɬɜɚ. ȼ ɧɚɫɬɨɹɳɟɟ ɜɪɟɦɹ ɦɨɠɧɨ ɜɵɞɟɥɢɬɶ ɬɪɢ ɨɫɧɨɜɧɵɯ ɜɢɞɚ ɢɧɫɬɪɭɦɟɧɬɨɜ: ɞɟɰɟɧɬɪɚɥɢɡɨɜɚɧɧɨɟ ɭɩɪɚɜɥɟɧɢɟ, ɫɨɜɦɟɫɬɧɨɟ ɭɩɪɚɜɥɟɧɢɟ ɢ ɰɟɧɬɪɚɥɢɡɨɜɚɧɧɨɟ ɭɩɪɚɜɥɟɧɢɟ ɪɟɫɭɪɫɚɦɢ. 60
ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. Ʌɢɰɚ, ɤɨɬɨɪɵɦ ɩɟɪɟɞɚɸɬɫɹ ɩɨɥɧɨɦɨɱɢɹ ɩɨ ɢɫɩɨɥɧɟɧɢɸ ɨɩɪɟɞɟɥɟɧɧɵɯ ɪɟɲɟɧɢɣ ɨɩɪɟɞɟɥɹɸɬɫɹ ɋɨɜɟɬɚɦ. ȼ ɱɚɫɬɧɨɫɬɢ ɱɚɫɬɶ 5 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɸɡɟ ɡɚɤɪɟɩɥɹɟɬ ɩɨɥɧɨɦɨɱɢɹ ɩɨ ɜɵɪɚɛɨɬɤɟ ɢ ɪɟɚɥɢɡɚɰɢɢ. 61
34
Ⱦɟɰɟɧɬɪɚɥɢɡɨɜɚɧɧɨɟ ɭɩɪɚɜɥɟɧɢɟ ɩɪɟɞɩɨɥɚɝɚɟɬ ɫɨɬɪɭɞɧɢɱɟɫɬɜɨ ɝɨɫɭɞɚɪɫɬɜɱɥɟɧɨɜ ɫ Ʉɨɦɢɫɫɢɟɣ ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɝɚɪɚɧɬɢɢ ɬɨɝɨ, ɱɬɨ ɚɫɫɢɝɧɨɜɚɧɢɹ ɛɸɞɠɟɬɚ ɢɫɩɨɥɶɡɭɸɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɪɢɧɰɢɩɚɦɢ ɭɫɬɨɣɱɢɜɨɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɭɩɪɚɜɥɟɧɢɹ.62 ɇɟɫɦɨɬɪɹ ɧɚ ɬɨ, ɱɬɨ ɞɟɰɟɧɬɪɚɥɢɡɨɜɚɧɧɨɟ ɭɩɪɚɜɥɟɧɢɟ ɩɪɢɦɟɧɹɟɬɫɹ ɧɚ ɩɪɚɤɬɢɤɟ ɧɚ ɩɪɨɬɹɠɟɧɢɢ ɛɨɥɶɲɨɝɨ ɩɟɪɢɨɞɚ ɜɪɟɦɟɧɢ, ɧɨɪɦɚɬɢɜɧɨɣ ɛɚɡɨɣ ɞɥɹ ɞɚɧɧɨɝɨ ɜɢɞɚ ɭɩɪɚɜɥɟɧɢɹ ɹɜɥɹɥɨɫɶ ɜɬɨɪɢɱɧɨɟ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨ, ɤɨɬɨɪɨɟ ɨɩɪɟɞɟɥɹɥɨ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɟ 63
ɩɪɚɜɢɬɟɥɶɫɬɜ.
Ɍɚɤɚɹ
ɠɟ
ɪɨɥɢ
ɫɢɬɭɚɰɢɹ
ɞɥɹ
Ʉɨɦɢɫɫɢɢ
ɫɥɨɠɢɥɚɫɶ
ɜ
ɢ
ɧɚɰɢɨɧɚɥɶɧɵɯ
ɞɟɰɟɧɬɪɚɥɢɡɨɜɚɧɧɨɦ
ɭɩɪɚɜɥɟɧɢɢ ɫ ɭɱɚɫɬɢɟɦ ɬɪɟɬɶɢɯ ɫɬɪɚɧ, ɤɨɝɞɚ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɟ ɪɨɥɢ Ʉɨɦɢɫɫɢɢ ɢ ɫɬɪɚɧ-ɩɨɥɭɱɚɬɟɥɟɣ ɨɬɪɚɠɟɧɵ ɜ ɋɨɝɥɚɲɟɧɢɹɯ ɦɟɠɞɭ Ʉɨɦɢɫɫɢɟɣ ɢ ɫɬɪɚɧɚɦɢɧɟɱɥɟɧɚɦɢ. ɍɩɪɚɜɥɟɧɢɟ, ɪɚɡɞɟɥɹɟɦɨɟ ɫɨ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ ȿɋ ɩɨɧɢɦɚɟɬɫɹ ɤɚɤ ɭɩɪɚɜɥɟɧɢɟ ɬɚɤɢɦɢ ɩɪɨɝɪɚɦɦɚɦɢ ɋɨɨɛɳɟɫɬɜɚ, ɜ ɤɨɬɨɪɵɯ Ʉɨɦɢɫɫɢɹ ɢ ɫɬɪɚɧɵɱɥɟɧɵ ɢɦɟɸɬ ɨɩɪɟɞɟɥɟɧɧɵɟ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɟ ɩɨɥɧɨɦɨɱɢɹ, ɤɨɬɨɪɵɟ ɹɜɥɹɸɬɫɹ ɧɟɡɚɜɢɫɢɦɵɦɢ ɢ ɨɩɪɟɞɟɥɟɧɧɵɦɢ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɦɢ ɡɚɤɨɧɨɞɚɬɟɥɶɧɵɦɢ ɚɤɬɚɦɢ. ɍɩɪɚɜɥɟɧɢɟ ɪɚɫɯɨɞɚɦɢ ɫɬɪɚɧɚɦɢ – ɱɥɟɧɚɦɢ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɋɨɨɛɳɟɫɬɜɚ ɱɟɪɟɡ ɧɚɰɢɨɧɚɥɶɧɵɟ ɫɬɪɭɤɬɭɪɵ. ɋɨɜɦɟɫɬɧɨɟ
ɭɩɪɚɜɥɟɧɢɟ
ɛɸɞɠɟɬɨɦ
ɩɨɞɪɚɡɭɦɟɜɚɟɬ
ɜɡɚɢɦɨɞɟɣɫɬɜɢɟ
Ʉɨɦɢɫɫɢɢ ɫ ɦɟɠɞɭɧɚɪɨɞɧɵɦɢ ɨɪɝɚɧɢɡɚɰɢɹɦɢ ɜ ɬɟɯ ɫɥɭɱɚɹɯ, ɤɨɝɞɚ ɨɧɢ ɫɜɹɡɚɧɵ ɞɨɥɝɨɫɪɨɱɧɵɦɢ ɫɨɝɥɚɲɟɧɢɹɦɢ, ɩɨɞɪɚɡɭɦɟɜɚɸɳɢɦɢ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɭɸ ɢ ɮɢɧɚɧɫɨɜɭɸ ɫɨɫɬɚɜɥɹɸɳɢɟ ɫɨɬɪɭɞɧɢɱɟɫɬɜɚ, ɤɨɝɞɚ Ʉɨɦɢɫɫɢɹ ɢ ɦɟɠɞɭɧɚɪɨɞɧɵɟ ɨɪɝɚɧɢɡɚɰɢɢ ɨɫɭɳɟɫɬɜɥɹɸɬ ɫɨɜɦɟɫɬɧɵɣ ɩɪɨɟɤɬ ɢɥɢ ɩɪɨɝɪɚɦɦɭ; ɤɨɝɞɚ ɮɨɧɞɵ ɧɟɫɤɨɥɶɤɢɯ ɞɨɧɨɪɨɜ ɨɛɴɟɞɢɧɟɧɵ, ɚ ɟɝɨ ɪɟɫɭɪɫɵ ɧɟ ɪɚɫɩɪɟɞɟɥɟɧɵ ɩɨ ɪɚɡɥɢɱɧɵɦ ɤɚɬɟɝɨɪɢɹɦ ɡɚɬɪɚɬ. Ʉɨɦɢɫɫɢɹ ɦɨɠɟɬ ɢɫɩɨɥɧɹɬɶ ɛɸɞɠɟɬ ɰɟɧɬɪɚɥɢɡɨɜɚɧɧɨ. ɗɬɨ ɨɡɧɚɱɚɟɬ, ɱɬɨ ɭɩɪɚɜɥɹɸɬ ɛɸɞɠɟɬɨɦ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɟɟ ɞɟɩɚɪɬɚɦɟɧɬɵ ɛɟɡ ɭɱɚɫɬɢɹ ɫɬɪɚɧ-
62
ɋɬɚɬɶɹ 274 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ. Ɉɛɹɡɚɬɟɥɶɫɬɜɨ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɩɪɟɞɨɫɬɚɜɥɹɬɶ Ʉɨɦɢɫɫɢɢ ɢɧɮɨɪɦɚɰɢɸ, ɩɨɥɧɨɦɨɱɢɹ Ʉɨɦɢɫɫɢɢ ɧɚ ɩɪɨɜɟɞɟɧɢɟ ɤɨɧɬɪɨɥɹ ɡɚɤɪɟɩɥɟɧɵ ɉɨɫɬɚɧɨɜɥɟɧɢɢ ɋɨɜɟɬɚ ʋ 1290/2005 ɨɬ 21 ɢɸɧɹ 2005 ɨ ɮɢɧɚɧɫɢɪɨɜɚɧɢɢ ɨɛɳɟɣ ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɨɣ ɩɨɥɢɬɢɤɢ. 63
35
ɱɥɟɧɨɜ
ɢɥɢ
ɬɪɟɬɶɢɯ
ɫɬɪɚɧ.
Ⱦɚɧɧɵɣ
ɦɟɬɨɞ
ɤɚɫɚɟɬɫɹ
ɭɩɪɚɜɥɟɧɢɹ
ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɦɢ ɪɚɫɯɨɞɚɦɢ. Ⱦɢɜɟɪɫɢɮɢɤɚɰɢɹ ɢ ɪɨɫɬ ɱɢɫɥɟɧɧɨɫɬɢ ɭɩɪɚɜɥɟɧɱɟɫɤɢɯ ɡɚɞɚɱ Ʉɨɦɢɫɫɢɢ ɧɚɪɹɞɭ ɫ ɧɟɜɨɡɦɨɠɧɨɫɬɶɸ ɪɚɫɲɢɪɟɧɢɹ ɱɢɫɥɟɧɧɨɫɬɢ ɚɩɩɚɪɚɬɚ ɩɪɢɜɟɥɢ ɤ ɧɨɜɨɦɭ ɧɚɩɪɚɜɥɟɧɢɸ ɩɨɥɢɬɢɤɢ ɷɤɫɬɟɪɧɚɥɢɡɚɰɢɢ. Ⱦɨ ɤɨɧɰɚ 1990-ɯ ɝɝ. ɷɤɫɬɟɪɧɚɥɢɡɚɰɢɹ ɩɪɨɹɜɥɹɥɚɫɶ ɜ ɩɟɪɟɞɚɱɟ ɩɪɚɜ ɧɚ ɭɩɪɚɜɥɟɧɢɟ ɛɸɞɠɟɬɨɦ, ɬɚɤ ɧɚɡɵɜɚɟɦɵɦ ɨɪɝɚɧɚɦ ɬɟɯɧɢɱɟɫɤɨɣ ɩɨɦɨɳɢ, ɨɪɝɚɧɢɡɚɰɢɹɦ ɱɚɫɬɧɨɝɨ ɫɟɤɬɨɪɚ, ɤɨɬɨɪɵɦ ɩɟɪɟɞɚɜɚɥɨɫɶ
ɭɩɪɚɜɥɟɧɢɟ
ɜɬɨɪɨɫɬɟɩɟɧɧɵɦɢ
ɨɩɟɪɚɰɢɹɦɢ. Ⱦɚɧɧɚɹ ɮɨɪɦɚ
ɷɤɫɬɟɪɧɚɥɢɡɚɰɢɢ ɩɨɞɜɟɪɝɚɥɚɫɶ ɤɪɢɬɢɤɢ ɩɨ ɧɟɫɤɨɥɶɤɢɦ ɩɪɢɱɢɧɚɦ: ɜɨ-ɩɟɪɜɵɯ, ɜ ɜɢɞɭ ɜɵɩɨɥɧɟɧɢɹ ɩɪɨɝɪɚɦɦ, ɩɪɟɞɧɚɡɧɚɱɚɟɦɵɯ ɞɥɹ ɨɛɳɟɫɬɜɟɧɧɨɝɨ ɫɟɤɬɨɪɚ, ɱɚɫɬɧɵɦɢ ɨɪɝɚɧɢɡɚɰɢɹɦɢ; ɜɨ-ɜɬɨɪɵɯ, ɢɡ-ɡɚ ɧɟɚɞɟɤɜɚɬɧɨɫɬɢ ɦɟɯɚɧɢɡɦɨɜ ɤɨɧɬɪɨɥɹ Ʉɨɦɢɫɫɢɢ.64 ɇɟɨɛɯɨɞɢɦɨ ɨɬɦɟɬɢɬɶ, ɱɬɨ ɢɧɫɬɪɭɦɟɧɬɵ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ ɋɨɨɛɳɟɫɬɜɚ ɩɨɹɜɥɹɥɢɫɶ ɩɨ ɦɟɪɟ ɫɬɚɧɨɜɥɟɧɢɹ ɢ ɪɚɡɜɢɬɢɹ ȿɋ. Ɍɚɤ ɪɨɫɬ ɨɛɴɟɦɚ ɫɨɜɦɟɫɬɧɵɯ ɩɪɨɝɪɚɦɦ
ɋɨɨɛɳɟɫɬɜɚ ɫɨ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ ɫɩɨɫɨɛɫɬɜɨɜɚɥ ɭɤɪɟɩɥɟɧɢɸ
ɞɟɰɟɧɬɪɚɥɢɡɨɜɚɧɧɨɣ ɦɨɞɟɥɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ȿɋ. ɉɨɜɵɲɟɧɢɟ ɜɟɫɚ ɢ ɭɤɪɟɩɥɟɧɢɟ ɪɨɥɢ ȿɋ ɤɚɤ ɤɨɥɥɟɤɬɢɜɧɨɝɨ ɚɤɬɨɪɚ ɧɚ ɦɟɠɞɭɧɚɪɨɞɧɨɣ ɚɪɟɧɟ ɩɪɢɜɟɥɢ
ɤ ɫɨɡɞɚɧɢɸ ɦɨɞɟɥɢ
ɫɨɜɦɟɫɬɧɨɝɨ
ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ɫ
ɦɟɠɞɭɧɚɪɨɞɧɵɦɢ ɢɧɫɬɢɬɭɬɚɦɢ. ɇɨɜɵɟ ɮɨɪɦɵ ɫɨɬɪɭɞɧɢɱɟɫɬɜɚ ɝɨɫɭɞɚɪɫɬɜɚ ɢ ɱɚɫɬɧɨɝɨ ɫɟɤɬɨɪɚ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɫɨɜɦɟɫɬɧɵɦɢ ɩɪɨɟɤɬɚɦɢ ɧɚ ɧɚɰɢɨɧɚɥɶɧɨɦ ɭɪɨɜɧɟ ɞɚɥɢ ɜɨɡɦɨɠɧɨɫɬɶ ɩɪɢɦɟɧɢɬɶ ɫɮɨɪɦɢɪɨɜɚɜɲɢɟɫɹ ɦɟɯɚɧɢɡɦɵ ɧɚ ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɦ ɭɪɨɜɧɟ. ɂ ɧɟɫɦɨɬɪɹ ɧɚ ɫɭɳɟɫɬɜɭɸɳɭɸ ɤɪɢɬɢɤɭ ɞɚɧɧɵɟ ɮɨɪɦɵ ɜɡɚɢɦɨɞɟɣɫɬɜɭɹ ɫɩɨɫɨɛɫɬɜɭɸɬ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɚ ȿɋ.
64
European Union – Public Finance – 4 th Edition. European Comminities, 2008, p.289.
36
2.3 Ɇɟɯɚɧɢɡɦɵ ɤɨɧɬɪɨɥɹ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɚ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ ȼ ɧɚɫɬɨɹɳɟɟ ɜɪɟɦɹ ɞɟɣɫɬɜɭɟɬ ɧɟɫɤɨɥɶɤɨ ɫɩɨɫɨɛɨɜ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ȿɋ, ɜ ɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɬɨɝɨ, ɤɬɨ ɹɜɥɹɟɬɫɹ ɟɝɨ ɢɫɩɨɥɧɢɬɟɥɟɦ: Ʉɨɦɢɫɫɢɹ, ɫɬɪɚɧɵɱɥɟɧɵ, ɦɟɠɞɭɧɚɪɨɞɧɵɟ ɨɪɝɚɧɢɡɚɰɢɢ. ȼ ɥɸɛɨɦ ɫɥɭɱɚɟ, ɨɛɳɚɹ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɡɚ ɢɫɩɨɥɧɟɧɢɟ ɛɸɞɠɟɬɚ ȿɋ ɥɟɠɢɬ ɧɚ Ʉɨɦɢɫɫɢɢ, ɤɨɬɨɪɚɹ ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɝɚɪɚɧɬɢɢ ɬɨɝɨ, ɱɬɨ ɮɨɧɞɵ ɪɚɫɯɨɞɭɸɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɪɢɦɟɧɹɟɦɵɦɢ ɩɪɚɜɢɥɚɦɢ, ɢɫɩɨɥɶɡɭɟɬ ɩɪɨɰɟɞɭɪɭ ɩɪɨɜɟɪɤɢ ɫɱɟɬɨɜ, ɚ ɬɚɤɠɟ ɦɟɯɚɧɢɡɦɵ ɜɧɟɫɟɧɢɹ ɮɢɧɚɧɫɨɜɵɯ ɤɨɪɪɟɤɬɢɪɨɜɨɤ. Ⱦɚɧɧɵɟ ɩɪɨɰɟɞɭɪɵ, ɤɚɤ ɢ ɩɪɨɰɟɞɭɪɵ ɤɨɧɬɪɨɥɹ ɢɫɩɨɥɧɟɧɢɹ ɩɪɨɝɪɚɦɦ ɹɜɥɹɸɬɫɹ ɩɨ ɫɜɨɟɣ ɫɭɳɧɨɫɬɢ ɦɧɨɝɨɥɟɬɧɢɦɢ. Ʉɚɠɞɵɣ
ɞɟɩɚɪɬɚɦɟɧɬ
Ʉɨɦɢɫɫɢɢ,
ɨɬɜɟɬɫɬɜɟɧɧɵɣ
ɡɚ
ɢɫɩɨɥɧɟɧɢɟ
ɨɩɪɟɞɟɥɟɧɧɵɯ ɩɪɨɝɪɚɦɦ ɢ ɜɢɞɨɜ ɞɟɹɬɟɥɶɧɨɫɬɢ, ɜɵɩɭɫɤɚɟɬ ɟɠɟɝɨɞɧɵɣ ɞɨɤɥɚɞ ɨ ɫɜɨɟɣ ɞɟɹɬɟɥɶɧɨɫɬɢ, ɜ ɤɨɬɨɪɨɦ ɨɛɨɡɧɚɱɚɟɬ ɞɨɫɬɢɝɧɭɬɵɟ ɪɟɡɭɥɶɬɚɬɵ ɢ ɩɪɟɞɥɨɠɟɧɢɹ ɞɥɹ ɪɟɲɟɧɢɹ ɜɨɡɧɢɤɲɢɯ ɩɪɨɛɥɟɦ ɢ ɩɪɟɨɞɨɥɟɧɢɹ ɧɟɞɨɫɬɚɬɤɨɜ ɫɢɫɬɟɦɵ ɤɨɧɬɪɨɥɹ ɜ ɰɟɥɨɦ. Ɂɚɬɟɦ ɢɧɬɟɝɪɢɪɨɜɚɧɧɵɣ ɞɨɤɥɚɞ ɧɚɩɪɚɜɥɹɟɬɫɹ ɜ ɉɚɪɥɚɦɟɧɬ ɢ ɋɨɜɟɬ. ɗɬɨɬ ɞɨɤɥɚɞ ɜɧɨɫɢɬ ɱɚɫɬɶ ɞɚɧɧɵɯ ɜ ɟɠɟɝɨɞɧɭɸ ɞɟɤɥɚɪɚɰɢɸ ɨ
ɝɚɪɚɧɬɢɪɨɜɚɧɧɨɦ
ɭɩɪɚɜɥɟɧɢɢ
ɪɟɫɭɪɫɚɦɢ
ɋɨɨɛɳɟɫɬɜɚ,
ɤɨɬɨɪɭɸ
ɩɨɞɝɨɬɚɜɥɢɜɚɟɬ ɋɨɛɪɚɧɢɟ ɚɭɞɢɬɨɪɨɜ. ȼɧɟɲɧɢɣ ɤɨɧɬɪɨɥɶ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɚ Ʉɨɦɢɫɫɢɟɣ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɜ ɪɚɦɤɚɯ ɩɪɨɰɟɞɭɪɵ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɹ ɨɛ ɢɫɩɨɥɧɟɧɢɢ (discharge procedure);65 ɪɟɲɟɧɢɟ ɨɛ ɢɫɩɨɥɧɟɧɢɢ ɛɸɞɠɟɬɚ ɜɵɧɨɫɢɬɫɹ ɉɚɪɥɚɦɟɧɬɨɦ ɢ ɪɟɝɭɥɢɪɭɟɬɫɹ ɫɬɚɬɶɟɣ 276 ɞɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ, ɚ ɬɚɤɠɟ ɫɬɚɬɶɹɦɢ 145-147 Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ.
Ⱦɚɧɧɚɹ ɩɪɨɰɟɞɭɪɚ ɢɦɟɟɬ ɞɜɨɣɧɨɟ ɡɧɚɱɟɧɢɟ. ȼɨ-
ɩɟɪɜɵɯ, ɷɬɨ ɜɟɪɞɢɤɬ Ʉɨɦɢɫɫɢɢ ɜ ɨɬɧɨɲɟɧɢɢ ɬɨɝɨ, ɤɚɤɢɦ ɫɩɨɫɨɛɨɦ ɨɧɚ ɨɫɭɳɟɫɬɜɥɹɟɬ ɢɫɩɨɥɧɟɧɢɟ ɛɸɞɠɟɬɚ. ȼɨ-ɜɬɨɪɵɯ, ɫ ɬɨɱɤɢ ɡɪɟɧɢɹ ɬɟɯɧɢɱɟɫɤɨɣ ɫɬɨɪɨɧɵ, ɞɚɧɧɨɟ ɪɟɲɟɧɢɟ ɹɜɥɹɟɬɫɹ ɡɚɤɥɸɱɢɬɟɥɶɧɵɦ ɷɬɚɩɨɦ ɡɚɤɪɵɬɢɹ ɫɱɟɬɨɜ. Ⱦɚɧɧɚɹ ɩɪɨɰɟɞɭɪɚ ɧɨɫɢɬ ɤɨɦɩɥɟɤɫɧɵɣ ɯɚɪɚɤɬɟɪ ɢ ɜɤɥɸɱɚɟɬ ɪɹɞ ɩɪɨɰɟɞɭɪ ɩɪɨɜɟɪɤɢ ɢ ɫɨɝɥɚɫɨɜɚɧɢɹ. ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬɚɬɶɟɣ 61 Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ Ʉɨɦɢɫɫɢɹ ɫɨɫɬɚɜɥɹɟɬ ɢɬɨɝɨɜɵɟ ɤɨɧɫɨɥɢɞɢɪɨɜɚɧɧɵɟ ɫɱɟɬɚ ɧɚ ɨɫɧɨɜɟ ɩɪɟɞɨɫɬɚɜɥɟɧɧɨɣ ɞɪɭɝɢɦɢ ɢɧɫɬɢɬɭɬɚɦɢ ɢɧɮɨɪɦɚɰɢɢ ɢ ɧɚɩɪɚɜɥɹɟɬ ɢɯ ɜ 65
ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ.
37
ȿɜɪɨɩɟɣɫɤɢɣ ɉɚɪɥɚɦɟɧɬ ɢ ɋɨɛɪɚɧɢɟ ɚɭɞɢɬɨɪɨɜ. Ʉɨɧɫɨɥɢɞɢɪɨɜɚɧɧɵɟ ɫɱɟɬɚ ɜɦɟɫɬɟ ɫ ɞɟɤɥɚɪɚɰɢɟɣ ɨ ɝɚɪɚɧɬɢɪɨɜɚɧɧɨɦ ɭɩɪɚɜɥɟɧɢɢ ɛɸɞɠɟɬɨɦ ɋɨɨɛɳɟɫɬɜɚ, ɩɨɞɝɨɬɨɜɥɟɧɧɨɣ ɋɨɛɪɚɧɢɟɦ ɚɭɞɢɬɨɪɨɜ, ɩɭɛɥɢɤɭɸɬɫɹ ɜ Ɉɮɢɰɢɚɥɶɧɨɦ ɠɭɪɧɚɥɟ ȿɜɪɨɩɟɣɫɤɢɯ ɋɨɨɛɳɟɫɬɜ (Official Journal of the European Communities).66 ȼɫɟ ɪɟɡɭɥɶɬɚɬɵ ɚɧɚɥɢɡɚ ɞɚɧɧɵɯ ɋɨɛɪɚɧɢɟ ɚɭɞɢɬɨɪɨɜ ɞɨɥɠɧɨ ɫɨɝɥɚɫɨɜɚɬɶ ɫ Ʉɨɦɢɫɫɢɟɣ. Ʉɨɦɢɫɫɢɹ, ɜ ɫɜɨɸ ɨɱɟɪɟɞɶ, ɞɨɥɠɧɚ ɩɪɟɞɨɫɬɚɜɢɬɶ ɞɚɧɧɵɟ ɩɨɞɝɨɬɚɜɥɢɜɚɟɦɨɝɨ ɋɨɜɟɬɨɦ ɚɭɞɢɬɨɪɨɜ ɞɨɤɥɚɞɚ ɫɬɪɚɧɚɦ-ɱɥɟɧɚɦ, ɩɨɫɤɨɥɶɤɭ ɨɧɢ ɧɟɫɭɬ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɡɚ ɭɩɪɚɜɥɟɧɢɟ ɮɨɧɞɚɦɢ. Ɂɚɦɟɱɚɧɢɹ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɧɚɩɪɚɜɥɹɸɬɫɹ Ʉɨɦɢɫɫɢɟɣ ɨɛɪɚɬɧɨ ɋɨɛɪɚɧɢɸ ɚɭɞɢɬɨɪɨɜ, ɉɚɪɥɚɦɟɧɬɭ, ɚ ɬɚɤɠɟ ɋɨɜɟɬɭ. ɉɚɪɥɚɦɟɧɬ ɦɨɠɟɬ ɡɚɩɪɨɫɢɬɶ ɭ Ʉɨɦɢɫɫɢɢ ɞɨɩɨɥɧɢɬɟɥɶɧɵɟ ɞɚɧɧɵɟ ɨɛ ɢɫɩɨɥɧɟɧɢɢ ɛɸɞɠɟɬɚ. ɉɨɫɥɟ ɩɨɥɭɱɟɧɢɹ ɡɚɩɪɨɲɟɧɧɵɯ ɞɚɧɧɵɯ, ɉɚɪɥɚɦɟɧɬ, ɨɫɧɨɜɵɜɚɹɫɶ ɧɚ ɪɟɤɨɦɟɧɞɚɰɢɹɯ ɗɤɨɧɨɦɢɱɟɫɤɨɝɨ ɢ ɮɢɧɚɧɫɨɜɨɝɨ ɋɨɜɟɬɚ, ɞɟɤɥɚɪɚɰɢɢ ɨ ɝɚɪɚɧɬɢɪɨɜɚɧɧɨɦ ɢɫɩɨɥɧɟɧɢɢ ɛɸɞɠɟɬɚ, ɫɱɟɬɚɯ ɢ ɚɧɚɥɢɡɟ ɮɢɧɚɧɫɨɜɨɝɨ ɭɩɪɚɜɥɟɧɢɹ, ɩɪɢɧɢɦɚɟɬ ɪɟɲɟɧɢɟ ɨɛ ɢɫɩɨɥɧɟɧɢɢ ɛɸɞɠɟɬɚ ɩɭɬɟɦ ɝɨɥɨɫɨɜɚɧɢɹ ɛɨɥɶɲɢɧɫɬɜɨɦ. ȼ ɤɨɧɟɱɧɨɦ ɢɬɨɝɟ ɪɟɲɟɧɢɟ ɉɚɪɥɚɦɟɧɬɚ ɨɛ ɢɫɩɨɥɧɟɧɢɢ ɤɚɫɚɟɬɫɹ ɧɟ ɬɨɥɶɤɨ ɨɛɳɟɝɨ ɛɸɞɠɟɬɚ, ɡɚ ɢɫɩɨɥɧɟɧɢɟ ɤɨɬɨɪɨɝɨ ɧɟɫɟɬ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ Ʉɨɦɢɫɫɢɹ, ɧɨ
ɢ ɛɸɞɠɟɬɨɜ ɚɝɟɧɬɫɬɜ, ɚ ɬɚɤɠɟ ɨɩɟɪɚɰɢɣ,
ɨɫɭɳɟɫɬɜɥɟɧɧɵɯ ɪɚɡɥɢɱɧɵɦɢ ɟɜɪɨɩɟɣɫɤɢɦɢ ɮɨɧɞɚɦɢ ɪɚɡɜɢɬɢɹ. ȿɫɥɢ ɉɚɪɥɚɦɟɧɬ ɧɟ ɦɨɠɟɬ ɜɵɧɟɫɬɢ ɩɨɥɨɠɢɬɟɥɶɧɨɝɨ ɪɟɲɟɧɢɹ, ɨɧ ɞɨɥɠɟɧ ɨɩɨɜɟɫɬɢɬɶ Ʉɨɦɢɫɫɢɸ ɨ ɩɪɢɱɢɧɚɯ ɡɚɞɟɪɠɤɢ.67 Ʉɚɤ ɨɬɦɟɱɚɸɬ ɷɤɫɩɟɪɬɵ, ɉɚɪɥɚɦɟɧɬ ɫɭɳɟɫɬɜɟɧɧɨ ɪɚɫɲɢɪɢɥ ɩɨɥɢɬɢɱɟɫɤɨɟ ɡɧɚɱɟɧɢɟ ɪɟɲɟɧɢɹ ɨɛ ɢɫɩɨɥɧɟɧɢɢ ɛɸɞɠɟɬɚ, ɢɫɩɨɥɶɡɭɹ ɟɝɨ ɤɚɤ ɪɵɱɚɝ ɞɥɹ ɨɤɚɡɚɧɢɹ
ɞɚɜɥɟɧɢɹ
ɧɚ
Ʉɨɦɢɫɫɢɸ.68
Ɉɞɧɚɤɨ
ɫɥɭɱɚɢ
ɧɟɩɪɟɞɫɬɚɜɥɟɧɢɹ
ɩɨɥɨɠɢɬɟɥɶɧɨɝɨ ɪɟɲɟɧɢɹ ɜ ɭɫɬɚɧɨɜɥɟɧɧɵɟ ɫɪɨɤɢ ɩɪɨɢɫɯɨɞɢɥɢ ɡɚ ɜɫɸ ɢɫɬɨɪɢɸ
66 Ⱦɚɧɧɨɟ ɩɨɥɨɠɟɧɢɟ ɪɟɝɭɥɢɪɭɟɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬɚɬɶɟɣ 248 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ, ɚ ɬɚɤɠɟ ɫɬɚɬɶɟɣ 160 ɋɨɝɥɚɲɟɧɢɹ ɨ ȿɜɪɨɩɟɣɫɤɨɦ Ⱥɬɨɦɧɨɦ ɋɨɨɛɳɟɫɬɜɟ. 67 ɋɬɚɬɶɹ 145 Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ. 68 European Commission. European Union Public Finance / European Communities. 4-th ed., 2008. p.327355.
38
ȿɋ ɬɨɥɶɤɨ ɧɟɫɤɨɥɶɤɨ ɪɚɡ.69 Ɍɚɤ ɢɥɢ ɢɧɚɱɟ, ɧɟɩɪɟɞɫɬɚɜɥɟɧɢɟ ɪɟɲɟɧɢɹ ɦɨɠɟɬ ɨɛɨɫɧɨɜɵɜɚɬɶɫɹ ɬɟɦ, ɱɬɨ Ʉɨɦɢɫɫɢɹ ɞɨɥɠɧɚ ɩɪɟɞɨɫɬɚɜɢɬɶ ɞɨɩɨɥɧɢɬɟɥɶɧɭɸ ɢɧɮɨɪɦɚɰɢɸ, ɜɧɟɫɬɢ ɢɡɦɟɧɟɧɢɹ ɜ ɞɨɤɭɦɟɧɬɚɰɢɸ. ɋɨɡɞɚɧɢɟ ȿɜɪɨɩɟɣɫɤɨɝɨ ɗɤɨɧɨɦɢɱɟɫɤɨɝɨ ɢ Ɇɨɧɟɬɚɪɧɨɝɨ ɋɨɸɡɚ (ɗɆɋ) ɜ ɪɚɦɤɚɯ Ɇɚɚɫɬɪɢɯɬɫɤɨɝɨ ɞɨɝɨɜɨɪɚ ɢ ɉɚɤɬɚ ɨ ȿɜɪɨɩɟɣɫɤɨɣ ɫɬɚɛɢɥɶɧɨɫɬɢ ɪɨɫɬɚ70 ɩɨɫɬɚɜɢɥ ɝɥɚɜɧɵɣ ɚɤɰɟɧɬ ɧɚ ɤɨɧɬɪɨɥɟ ȿɋ ɛɸɞɠɟɬɧɨɣ ɩɨɥɢɬɢɤɢ ɫɬɪɚɧ-ɱɥɟɧɨɜ. Ⱦɚɧɧɵɣ ɤɨɧɬɪɨɥɶ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ Ʉɨɦɢɫɫɢɟɣ ɫɨɜɦɟɫɬɧɨ ɫ ɋɨɜɟɬɨɦ (ɫɬɚɬɶɹ 104 Ⱦɨɝɨɜɨɪɚ), ɢ ɤɚɫɚɟɬɫɹ ɧɟɞɨɩɭɳɟɧɢɹ ɨɛɪɚɡɨɜɚɧɢɹ ɞɟɮɢɰɢɬɚ ɜ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɦ ɛɸɞɠɟɬɟ. Ɇɚɚɫɬɪɢɯɬɫɤɢɦ ɞɨɝɨɜɨɪɨɦ ɛɵɥɢ ɜɜɟɞɟɧɵ ɛɸɞɠɟɬɧɵɟ ɩɨɤɚɡɚɬɟɥɢ, ɤɨɬɨɪɵɟ ɧɟ
ɦɨɝɭɬ
ɛɵɬɶ
ɢɝɧɨɪɢɪɨɜɚɧɵ
ɮɢɫɤɚɥɶɧɭɸ ɩɨɥɢɬɢɤɭ. ɇɨɪɦɚɬɢɜɵ
ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ,
ɨɫɭɳɟɫɬɜɥɹɸɳɢɦɢ
71
Ɇɚɚɫɬɪɢɯɬɫɤɨɝɨ
ɞɨɝɨɜɨɪɚ
(ɦɚɚɫɬɪɢɯɬɫɤɢɣ
ɤɪɢɬɟɪɢɣ)
ɩɪɢɦɟɧɹɸɬɫɹ ɧɚ ɜɫɟɯ ɫɬɚɞɢɹɯ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ. ȼ ɱɚɫɬɧɨɫɬɢ, ɨɧɢ ɩɪɢɦɟɧɢɦɵ ɧɚ ɫɬɚɞɢɢ ɩɪɟɞɨɫɬɚɜɥɟɧɢɹ ɨɬɱɟɬɧɨɫɬɢ ɢ ɤɨɧɬɪɨɥɹ. ɋɨɝɥɚɫɧɨ ɞɨɝɨɜɨɪɟɧɧɨɫɬɹɦ ɜ ɪɚɦɤɚɯ ɗɆɋ, ɨɛɳɢɣ ɩɨɪɨɝ ɞɟɮɢɰɢɬɚ, ɭɫɬɚɧɨɜɥɟɧɧɵɣ ɞɥɹ ɩɪɚɜɢɬɟɥɶɫɬɜ ɜɫɟɯ ɫɬɪɚɧ ȿɋ ɧɟ ɞɨɥɠɟɧ ɛɵɬɶ ɛɨɥɶɲɟ 3% ɨɬ ȼȼɉ, ɚ ɭɪɨɜɟɧɶ ɡɚɞɨɥɠɟɧɧɨɫɬɢ – ɧɟ ɛɨɥɟɟ 60% ȼȼɉ. ɗɬɢ ɞɚɧɧɵɟ ɫɨɛɢɪɚɸɬɫɹ ɫ ɩɨɦɨɳɶɸ ɦɟɬɨɞɢɤɢ, ɪɚɡɪɚɛɨɬɚɧɧɨɣ ɜ ɪɚɦɤɚɯ
ȿɜɪɨɩɟɣɫɤɨɣ ɫɢɫɬɟɦɵ ɧɚɰɢɨɧɚɥɶɧɵɯ ɢ
ɪɟɝɢɨɧɚɥɶɧɵɯ ɫɱɟɬɨɜ (European System of National and Regional Accounts 1995 (ESA 95)72). Ɉɧɚ ɨɛɟɫɩɟɱɢɜɚɟɬ ɫɨɩɨɫɬɚɜɢɦɨɫɬɶ ɪɚɡɥɢɱɚɸɳɢɯɫɹ ɛɸɞɠɟɬɧɵɯ ɫɢɫɬɟɦ ɫɬɪɚɧ-ɱɥɟɧɨɜ ȿɋ ɢ ɩɪɟɞɨɫɬɚɜɥɹɟɬ ɜɨɡɦɨɠɧɨɫɬɶ ɩɪɨɫɥɟɞɢɬɶ ɫɥɟɞɨɜɚɧɢɟ ɢ ɩɪɢɜɟɪɠɟɧɧɨɫɬɶ ɫɨɝɥɚɫɨɜɚɧɧɵɦ ɩɨɪɨɝɨɜɵɦ ɜɟɥɢɱɢɧɚɦ. 69
ɇɟɩɪɟɞɫɬɚɜɥɟɧɢɟ Ʉɨɦɢɫɫɢɢ ɩɨɥɨɠɢɬɟɥɶɧɨɝɨ ɪɟɲɟɧɢɹ ɜ ɫɢɥɭ ɫɟɪɶɟɡɧɵɯ ɩɪɟɩɹɬɫɬɜɢɣ ɦɨɠɟɬ ɫɱɢɬɚɬɶɫɹ ɢɫɤɥɸɱɟɧɢɟɦ. Ɍɚɤɢɟ ɫɥɭɱɚɢ ɩɪɨɢɫɯɨɞɢɥɢ ɞɜɚɠɞɵ – ɜ 1984 ɝ. ɜ ɨɬɧɨɲɟɧɢɢ 1982 ɝ . ɢ ɜ 1998 ɝ ɜ ɨɬɧɨɲɟɧɢɢ 1996 ɝ. 70 ɋɦ. ɫɩɢɫɨɤ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. 71 Maastricht Treaty. Provisions Amending the Treaty Establishing the European Economic Community with a View to Establishing the European Community. 7 February, 1992. http://www.eurotreaties.com/maastrichtec.pdf. 72 ɋɢɫɬɟɦɚ ɟɜɪɨɩɟɣɫɤɢɯ ɧɚɰɢɨɧɚɥɶɧɵɯ ɢ ɪɟɝɢɨɧɚɥɶɧɵɯ ɫɱɟɬɨɜ 1995 ɝɨɞɚ ɹɜɥɹɟɬɫɹ ɦɟɠɞɭɧɚɪɨɞɧɨɣ ɫɨɩɨɫɬɚɜɢɦɨɣ ɫɢɫɬɟɦɨɣ ɫɱɟɬɨɜ, ɩɨɡɜɨɥɹɸɳɟɣ ɫɢɫɬɟɦɧɨ ɚɧɚɥɢɡɢɪɨɜɚɬɶ ɷɤɨɧɨɦɢɱɟɫɤɢɟ ɩɪɨɰɟɫɫɵ. ȼɩɟɪɜɵɟ ɛɵɥɚ ɨɩɭɛɥɢɤɨɜɚɧɚ ɜ 1970 ɝ., ɩɪɟɞɫɬɚɜɥɹɟɬ ɰɟɧɬɪɚɥɶɧɭɸ ɫɜɨɞɧɭɸ ɫɢɫɬɟɦɭ ɞɥɹ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɢ ɫɨɰɢɚɥɶɧɨɣ ɫɬɚɬɢɫɬɢɤɢ ȿɋ ɢ ɫɬɪɚɧ-ɱɥɟɧɨɜ ȿɋ. ɋɦ. ȿɜɪɨɩɟɣɫɤɚɹ ɫɢɫɬɟɦɚ ɫɱɟɬɨɜ 95, ɝɥɚɜɚ 1.01.
39
Ɉɩɨɜɟɳɟɧɢɟ ɨɛ ɢɫɩɨɥɧɟɧɢɢ ɨɛɹɡɚɬɟɥɶɫɬɜ Ɇɚɚɫɬɪɢɯɬɫɤɨɝɨ ɞɨɝɨɜɨɪɚ ɩɪɟɞɨɫɬɚɜɥɹɟɬɫɹ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ ȿɜɪɨɩɟɣɫɤɨɣ Ʉɨɦɢɫɫɢɢ ɞɜɚ ɪɚɡɚ ɜ ɝɨɞ73: 1 ɦɚɪɬɚ, ɤɨɝɞɚ ɩɨɞɜɨɞɹɬɫɹ ɢɬɨɝɢ ɡɚ ɩɪɟɞɲɟɫɬɜɭɸɳɢɟ 4 ɝɨɞɚ, ɚ ɬɚɤɠɟ ɞɟɥɚɟɬɫɹ ɩɪɨɝɧɨɡ ɧɚ ɬɟɤɭɳɢɣ ɝɨɞ; ɢ 1 ɫɟɧɬɹɛɪɹ, ɤɨɝɞɚ ɞɨɤɥɚɞɵɜɚɟɬɫɹ ɨ ɪɟɚɥɢɡɚɰɢɢ ɦɚɪɬɨɜɫɤɨɝɨ ɩɪɨɝɧɨɡɚ. ɇɟ ɦɟɧɟɟ ɜɚɠɧɵɦ ɢɧɫɬɪɭɦɟɧɬɨɦ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɤɨɧɬɪɨɥɹ ɧɚɞ ɛɸɞɠɟɬɧɨɣ ɩɨɥɢɬɢɤɨɣ ɫɬɪɚɧ-ɱɥɟɧɨɜ ȿɋ ɹɜɥɹɟɬɫɹ ɉɚɤɬ ɨ ɟɜɪɨɩɟɣɫɤɨɣ ɫɬɚɛɢɥɶɧɨɫɬɢ ɪɨɫɬɚ.74 Ⱦɚɧɧɵɣ ɢɧɫɬɪɭɦɟɧɬ ɧɚɞɟɥɹɟɬ ɋɨɜɟɬ ɩɨɥɧɨɦɨɱɢɹɦɢ ɩɨ ɨɫɭɳɟɫɬɜɥɟɧɢɸ ɜɡɵɫɤɚɧɢɣ ɫɨ ɫɬɪɚɧ, ɧɟ ɫɨɛɥɸɞɚɸɳɢɯ ɛɸɞɠɟɬɧɭɸ ɞɢɫɰɢɩɥɢɧɭ ɢ ɢɦɟɸɳɢɯ ɢɡɛɵɬɨɱɧɵɣ ɛɸɞɠɟɬɧɵɣ ɞɟɮɢɰɢɬ. Ɏɨɪɦɵ ɢ ɦɟɬɨɞɵ ɜɡɵɫɤɚɧɢɣ ɨɩɪɟɞɟɥɹɸɬɫɹ ɋɨɜɟɬɨɦ ɜ ɤɚɠɞɨɦ ɤɨɧɤɪɟɬɧɨɦ ɫɥɭɱɚɟ. Ɉɞɧɚɤɨ ɧɚɢɛɨɥɟɟ ɬɢɩɢɱɧɨɣ ɮɨɪɦɨɣ ɧɚɤɚɡɚɧɢɹ ɹɜɥɹɟɬɫɹ ɭɫɬɚɧɨɜɥɟɧɢɟ ɲɬɪɚɮɚ, ɟɫɥɢ ɢɡɛɵɬɨɱɧɵɣ ɞɟɮɢɰɢɬ ɧɟ ɩɨɤɪɵɜɚɟɬɫɹ ɜ ɬɟɱɟɧɢɟ ɞɜɭɯ ɥɟɬ. ɇɟɨɛɯɨɞɢɦɨ ɢɫɩɨɥɧɟɧɢɟɦ
ɨɬɦɟɬɢɬɶ,
ɛɸɞɠɟɬɚ
ɱɬɨ
ɫɭɳɟɫɬɜɭɸɳɚɹ
ɋɨɨɛɳɟɫɬɜɚ
ɫɢɫɬɟɦɚ
ɨɛɟɫɩɟɱɢɜɚɟɬ
ɤɨɧɬɪɨɥɹ
ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɶ
ɧɚɞ ɢ
ɮɢɧɚɧɫɨɜɭɸ ɫɬɚɛɢɥɶɧɨɫɬɶ ɤɚɤ ɧɚ ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɦ, ɬɚɤ ɢ ɧɚ ɧɚɰɢɨɧɚɥɶɧɨɦ ɭɪɨɜɧɟ. Ɍɚɤ ɧɚ ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɦ ɭɪɨɜɧɟ ɞɚɧɧɭɸ ɡɚɞɚɱɭ ɪɟɲɚɟɬ ɭɱɚɫɬɢɟ ɜ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɤɨɧɬɪɨɥɹ ɛɨɥɶɲɨɝɨ ɱɢɫɥɚ ɢɧɫɬɢɬɭɬɨɜ, ɚ ɬɚɤɠɟ ɜɨɜɥɟɱɟɧɢɟ ɧɟɡɚɜɢɫɢɦɨɝɨ
ɨɪɝɚɧɚ
ɞɨɝɨɜɨɪɨɦ
ɉɚɤɬɨɦ
ɢ
ɨɛɟɫɩɟɱɢɜɚɸɬ
(ɋɨɜɟɬɚ
ɤɨɧɬɪɨɥɶ
ɨ
ɚɭɞɢɬɨɪɨɜ).
ɟɜɪɨɩɟɣɫɤɨɣ
ȼɜɟɞɟɧɧɵɟ
ɫɬɚɛɢɥɶɧɨɫɬɢ
ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɝɨ
ɭɪɨɜɧɹ
Ɇɚɚɫɬɪɢɯɬɫɤɢɦ
ɪɨɫɬɚ ȿɋ
ɦɟɯɚɧɢɡɦɵ
ɧɚɰɢɨɧɚɥɶɧɨɣ
ɛɸɞɠɟɬɧɨɣ ɩɨɥɢɬɢɤɢ ɫɬɪɚɧ-ɱɥɟɧɨɜ.
73
ɋɨɜɟɬ ɫ ɜɵɫɨɤɨɣ ɜɟɪɨɹɬɧɨɫɬɶɸ ɫɨɝɥɚɫɢɬɫɹ ɫ ɢɡɦɟɧɟɧɢɹɦɢ ɞɨ ɨɤɨɧɱɚɧɢɹ ɝɨɞɚ. ɉɚɤɬ ɨ ɟɜɪɨɩɟɣɫɤɨɣ ɫɬɚɛɢɥɶɧɨɫɬɢ ɪɨɫɬɚ ɛɵɥ ɨɞɨɛɪɟɧ ɋɨɜɟɬɨɦ ɜ Ⱦɭɛɥɢɧɟ 14 ɞɟɤɚɛɪɹ 1996 ɝ. Presidency Conclusions. 13-14 December, 1996. http://ue.eu.int/ueDocs/cms_Data/docs/pressData/en/ec/032a0003.htm. 74
40
Ƚɥɚɜɚ 3. Ⱥɧɚɥɢɡ ɢ ɨɰɟɧɤɚ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɦɟɯɚɧɢɡɦɨɜ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ɜ ȿɋ 3.1 Ɋɟɤɨɦɟɧɞɚɰɢɢ ɈɗɋɊ ɩɨ ɫɨɫɬɚɜɥɟɧɢɸ ɢ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ, ɢɫɩɨɥɶɡɭɸɳɢɦɢ ɢɧɮɨɪɦɚɰɢɸ ɨ ɪɟɡɭɥɶɬɚɬɟ Ⱥɤɬɭɚɥɶɧɵɦ ɧɚɩɪɚɜɥɟɧɢɟɦ ɞɟɹɬɟɥɶɧɨɫɬɢ ɈɗɋɊ ɹɜɥɹɟɬɫɹ ɪɚɡɪɚɛɨɬɤɚ ɪɟɤɨɦɟɧɞɚɰɢɣ ɢ ɪɟɲɟɧɢɟ ɜɨɩɪɨɫɨɜ ɜ ɨɛɥɚɫɬɢ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ ɭɩɪɚɜɥɟɧɢɹ. Ⱥɤɬɭɚɥɶɧɨɫɬɶ ɞɚɧɧɨɝɨ ɧɚɩɪɚɜɥɟɧɢɹ ɫɬɚɥɚ ɨɛɭɫɥɨɜɥɟɧɚ ɧɟɨɛɯɨɞɢɦɨɫɬɶɸ ɩɟɪɟɨɫɦɵɫɥɟɧɢɹ
ɧɚɰɢɨɧɚɥɶɧɵɦɢ
ɩɪɚɜɢɬɟɥɶɫɬɜɚɦɢ
ɫɜɨɟɣ
ɪɨɥɢ
ɜ ɫɜɟɬɟ
ɩɨɹɜɥɟɧɢɹ ɧɨɜɵɯ ɬɪɟɛɨɜɚɧɢɣ ɤ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ, ɩɟɪɟɯɨɞɚ ɧɚ ɧɨɜɵɣ ɭɪɨɜɟɧɶ ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɫ ɱɚɫɬɧɵɦ ɫɟɤɬɨɪɨɦ.
ȼ ɷɬɨɣ ɫɜɹɡɢ ɰɟɥɶɸ ɈɗɋɊ
ɹɜɥɹɟɬɫɹ ɩɪɨɜɟɞɟɧɢɟ ɚɧɚɥɢɡɚ ɢ ɜɵɪɚɛɨɬɤɚ ɪɟɲɟɧɢɣ ɞɥɹ ɨɛɳɢɯ ɩɪɨɛɥɟɦ, ɫ ɤɨɬɨɪɵɦɢ ɫɬɚɥɤɢɜɚɸɬɫɹ ɧɚɰɢɨɧɚɥɶɧɵɟ ɩɪɚɜɢɬɟɥɶɫɬɜɚ, ɚ ɬɚɤɠɟ ɩɨɜɵɲɟɧɢɟ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ ɭɩɪɚɜɥɟɧɢɹ. Ɉɫɧɨɜɧɵɦɢ ɫɮɟɪɚɦɢ ɞɚɧɧɨɝɨ ɧɚɩɪɚɜɥɟɧɢɹ ɹɜɥɹɸɬɫɹ ɪɚɡɜɢɬɢɟ ɷɥɟɤɬɪɨɧɧɨɝɨ ɩɪɚɜɢɬɟɥɶɫɬɜɚ, ɪɟɮɨɪɦɢɪɨɜɚɧɢɟ ɫɢɫɬɟɦɵ ɚɞɦɢɧɢɫɬɪɢɪɨɜɚɧɢɹ, ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ ɢ ɭɩɪɚɜɥɟɧɢɟ ɛɸɞɠɟɬɨɦ ɨɛɳɟɫɬɜɟɧɧɨɝɨ ɫɟɤɬɨɪɚ, ɜɨɜɥɟɱɟɧɢɟ ɝɪɚɠɞɚɧ ɜ ɩɪɨɰɟɫɫɵ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɣ, ɛɨɪɶɛɚ ɫ ɤɨɪɪɭɩɰɢɟɣ. Ɉɫɧɨɜɧɵɦɢ ɧɨɪɦɚɬɢɜɧɵɦɢ ɞɨɤɭɦɟɧɬɚɦɢ ɈɗɋɊ, ɪɟɝɭɥɢɪɭɸɳɢɦɢ ɷɬɢ ɫɮɟɪɵ ɹɜɥɹɸɬɫɹ Ɋɟɤɨɦɟɧɞɚɰɢɢ ɋɨɜɟɬɚ ɈɗɋɊ ɩɨ ɩɨɜɵɲɟɧɢɸ ɤɚɱɟɫɬɜɚ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ ɭɩɪɚɜɥɟɧɢɹ (ɩɪɢɧɹɬɵ 9 ɚɩɪɟɥɹ 1995 ɝ.),75 ɋɨɜɟɬɚ
ɜ
ɨɬɧɨɲɟɧɢɢ
ɩɨɜɵɲɟɧɢɹ
ɷɮɮɟɤɬɢɜɧɨɫɬɢ
Ɋɟɤɨɦɟɧɞɚɰɢɢ
ɞɟɣɫɬɜɢɣ
ɩɪɨɬɢɜ
ɰɟɧɬɪɚɥɢɡɨɜɚɧɧɵɯ ɤɚɪɬɟɥɟɣ (ɩɪɢɧɹɬɵ ɋɨɜɟɬɨɦ ɈɗɋɊ ɧɚ 921 ɫɟɫɫɢɢ 25 ɦɚɪɬɚ 1998 ɝ.),76
ɚ ɬɚɤɠɟ Ɋɟɤɨɦɟɧɞɚɰɢɢ ɋɨɜɟɬɚ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɤɨɧɮɥɢɤɬɚɦɢ
ɢɧɬɟɪɟɫɨɜ ɧɚ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɣ ɫɥɭɠɛɟ (ɩɪɢɧɹɬɵ ɜ ɢɸɧɟ 2003 Ɋɟɤɨɦɟɧɞɚɰɢɢ
ɝ.).77
ɋɨɜɟɬɚ ɈɗɋɊ ɩɨ ɩɨɜɵɲɟɧɢɸ ɤɚɱɟɫɬɜɚ ɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ
75
Recommendation of the Council of the OECD on the Improving the Quality of Government Regulation. Adopted on 9 March 1995. OCDE/GD(95)95. 76 Recommendation of the Council Concerning Effective Action Against Hard Core Cartels (adopted by the Council at its 921st Session on 25 March 1998 [C/M(98)7/PROV]). 77 Recommendation of the Council on Guidelines for Managing Conflict of Interest in Public Service. Adopted in June 2003.
41
ɭɩɪɚɜɥɟɧɢɹ ɹɜɥɹɸɬɫɹ ɛɚɡɨɜɵɦ ɧɨɪɦɚɬɢɜɧɵɦ ɚɤɬɨɦ, ɜ ɤɨɬɨɪɨɦ ɡɚɥɨɠɟɧɵ ɨɫɧɨɜɧɵɟ
ɩɪɢɧɰɢɩɵ
ɪɟɡɭɥɶɬɚɬɢɜɧɨɝɨ
ɭɩɪɚɜɥɟɧɢɹ,
ɜ
ɬɨɦ
ɱɢɫɥɟ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ. Ⱥɤɬɭɚɥɶɧɨɫɬɶ ɢɫɫɥɟɞɨɜɚɧɢɹ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ ɞɥɹ ɈɗɋɊ ɨɛɭɫɥɚɜɥɢɜɚɟɬɫɹ ɛɨɥɶɲɢɦ ɱɢɫɥɨɦ ɦɢɪɨɜɵɯ ɩɪɚɤɬɢɤ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɜ ɭɩɪɚɜɥɟɧɢɢ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɞɚɧɧɨɝɨ ɦɟɯɚɧɢɡɦɚ. Ɋɟɤɨɦɟɧɞɚɰɢɢ ɈɗɋɊ ɜɵɪɚɛɨɬɚɧɵ ɧɚ ɨɫɧɨɜɟ ɩɪɨɜɟɞɟɧɧɵɯ ɢɫɫɥɟɞɨɜɚɧɢɣ ɨɩɵɬɚ ɪɚɡɥɢɱɧɵɯ ɫɬɪɚɧ. ɉɨ ɩɪɟɞɩɨɥɨɠɟɧɢɸ ɈɗɋɊ, ɧɟɬ ɟɞɢɧɨɝɨ ɩɨɞɯɨɞɚ ɤ ɨɪɝɚɧɢɡɚɰɢɢ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɤɨɬɨɪɵɣ ɦɨɝ ɛɵ ɢɦɟɬɶ ɨɞɢɧɚɤɨɜɵɣ ɭɫɩɟɯ ɜɨ ɜɫɟɯ ɫɬɪɚɧɚɯ. ɋ ɨɞɧɨɣ ɫɬɨɪɨɧɵ, ɤɚɠɞɚɹ ɦɨɞɟɥɶ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɩɨɥɢɬɢɱɟɫɤɨɦɭ
ɞɨɥɠɧɚ ɢ
ɛɵɬɶ
ɚɞɚɩɬɢɪɨɜɚɧɚ
ɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɦɭ
ɤɨɧɬɟɤɫɬɭ.
ɤ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɟɦɭ ɋ
ɞɪɭɝɨɣ
ɫɬɨɪɨɧɵ,
ɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɵɟ ɢ ɩɨɥɢɬɢɱɟɫɤɢɟ ɮɚɤɬɨɪɵ ɩɨɦɨɝɚɸɬ ɨɛɴɹɫɧɢɬɶ ɪɚɡɥɢɱɧɵɟ ɫɬɪɚɧɨɜɵɟ ɩɨɞɯɨɞɵ. Ɍɚɤɢɦɢ ɮɚɤɬɨɪɚɦɢ ɹɜɥɹɸɬɫɹ: ɫɭɳɧɨɫɬɶ ɩɨɥɢɬɢɱɟɫɤɨɣ ɫɢɫɬɟɦɵ, ɨɫɨɛɟɧɧɨɫɬɢ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɮɭɧɤɰɢɣ ɦɟɠɞɭ ɡɚɤɨɧɨɞɚɬɟɥɶɧɵɦɢ ɢ ɢɫɩɨɥɧɢɬɟɥɶɧɵɦɢ ɨɪɝɚɧɚɦɢ ɜ ɛɸɞɠɟɬɧɨɦ ɩɪɨɰɟɫɫɟ, ɝɨɫɭɞɚɪɫɬɜɟɧɧɚɹ ɫɬɪɭɤɬɭɪɚ (ɭɧɢɬɚɪɧɚɹ ɢɥɢ ɮɟɞɟɪɚɬɢɜɧɚɹ), ɫɬɟɩɟɧɶ ɰɟɧɬɪɚɥɢɡɚɰɢɢ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɨɣ ɫɢɫɬɟɦɵ. Ɉɬɫɭɬɫɬɜɢɟ ɟɞɢɧɨɣ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ
ɨɛɴɹɫɧɹɟɬɫɹ
ɬɚɤɠɟ
ɪɚɡɥɢɱɧɨɣ
ɫɬɪɭɤɬɭɪɨɣ
ɛɸɞɠɟɬɨɜ
ɫɬɪɚɧ,
ɪɚɡɥɢɱɧɵɦɢ ɩɨɞɯɨɞɚɦɢ ɢɧɬɟɝɪɢɪɨɜɚɧɢɹ ɰɟɥɟɜɵɯ ɩɨɤɚɡɚɬɟɥɟɣ. ɗɬɢɦɢ ɠɟ ɩɪɢɱɢɧɚɦɢ ɨɛɴɹɫɧɹɸɬɫɹ ɬɚɤɠɟ ɨɬɫɭɬɫɬɜɢɟ ɫɚɦɨɝɨ ɫɨɝɥɚɫɨɜɚɧɧɨɝɨ ɨɩɪɟɞɟɥɟɧɢɹ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ,
ɢɧɮɨɪɦɚɰɢɢ, ɤɨɬɨɪɚɹ
ɞɨɥɠɧɚ ɛɵɬɶ ɜɤɥɸɱɟɧɚ ɜ ɛɸɞɠɟɬ, ɚ ɬɚɤɠɟ ɨɩɪɟɞɟɥɟɧɧɨɣ ɫɬɚɞɢɢ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ, ɤɨɝɞɚ ɞɚɧɧɚɹ ɢɧɮɨɪɦɚɰɢɹ ɞɨɥɠɧɚ ɛɵɬɶ ɩɪɟɞɫɬɚɜɥɟɧɚ. Ɉɫɬɚɟɬɫɹ ɬɚɤɠɟ ɨɬɤɪɵɬɵɦ ɜɨɩɪɨɫ ɨ ɬɨɦ, ɞɨɥɠɧɚ ɥɢ ɛɵɬɶ ɢɫɩɨɥɶɡɨɜɚɧɚ ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɜ ɪɟɲɟɧɢɢ ɬɨɝɨ, ɤɚɤɢɦ ɨɛɪɚɡɨɦ ɪɟɫɭɪɫɵ ɞɨɥɠɧɵ ɛɵɬɶ ɪɚɫɩɪɟɞɟɥɟɧɵ. ɇɚɥɢɱɢɟ
ɨɬɤɪɵɬɵɯ
ɜɨɩɪɨɫɨɜ
ɨɛɴɹɫɧɹɟɬ
ɨɬɫɭɬɫɬɜɢɟ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ. 42
ɟɞɢɧɨɣ
ɦɨɞɟɥɢ
ɈɗɋɊ ɨɩɪɟɞɟɥɹɟɬ ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɟ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɤɚɤ ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ, ɢɡɦɟɪɹɟɦɵɦ
ɤɨɬɨɪɨɟ
ɪɟɡɭɥɶɬɚɬɚɦ,
ɪɟɩɪɟɡɟɧɬɚɬɢɜɧɨɟ
ɫɬɚɜɢɬ ɢ
ɜ
ɫɨɨɬɜɟɬɫɬɜɢɟ
ɜɵɞɟɥɹɟɬ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ;
ɬɪɢ
ɜɵɞɟɥɟɧɧɵɟ
ɬɢɩɚ
ɮɨɧɞɵ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ:
ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ,
ɫɨɞɟɪɠɚɳɟɟ
ɢɧɮɨɪɦɚɰɢɸ ɨ ɪɟɡɭɥɶɬɚɬɟ; ɩɪɹɦɨɟ ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɟ ɧɚ ɪɟɡɭɥɶɬɚɬ.78 Ⱦɥɹ ɩɨɫɥɟɞɭɸɳɟɣ ɨɰɟɧɤɢ ɢ ɜɵɹɜɥɟɧɢɹ ɬɢɩɚ ɛɸɠɟɬɢɪɨɜɚɧɢɹ ɜ ȿɋ ɪɚɫɫɦɨɬɪɢɦ ɷɬɢ ɫɢɫɬɟɦɵ ɛɨɥɟɟ ɩɨɞɪɨɛɧɨ. Ɋɟɩɪɟɡɟɧɬɚɬɢɜɧɨɟ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ
ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɟ
ɧɚ
ɪɟɡɭɥɶɬɚɬ
(presentational performance budgeting) ɨɡɧɚɱɚɟɬ, ɱɬɨ ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɩɪɟɞɫɬɚɜɥɟɧɚ ɜ ɛɸɞɠɟɬɧɨɣ ɞɨɤɭɦɟɧɬɚɰɢɢ. ɂɧɮɨɪɦɚɰɢɹ ɦɨɠɟɬ ɤɚɫɚɬɶɫɹ ɰɟɥɟɣ, ɪɟɡɭɥɶɬɚɬɨɜ, ɦɨɠɟɬ ɢɫɩɨɥɶɡɨɜɚɬɶɫɹ ɞɥɹ ɩɨɞɨɬɱɟɬɧɨɫɬɢ, ɩɨɫɬɪɨɟɧɢɹ ɞɢɚɥɨɝɚ ɫ ɡɚɤɨɧɨɞɚɬɟɥɹɦɢ, ɝɪɚɠɞɚɧɚɦɢ ɨ ɜɨɩɪɨɫɚɯ ɩɭɛɥɢɱɧɨɣ ɩɨɥɢɬɢɤɢ. ɂɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɦɨɠɟɬ ɧɟ ɛɵɬɶ ɢɫɩɨɥɶɡɨɜɚɧɚ ɜ ɩɪɨɰɟɫɫɟ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɣ. Ȼɸɞɠɟɬɢɪɨɜɚɧɢɟ, ɫɨɞɟɪɠɚɳɟɟ ɢɧɮɨɪɦɚɰɢɸ ɨ ɪɟɡɭɥɶɬɚɬɟ, ɩɪɟɞɩɨɥɚɝɚɟɬ, ɱɬɨ ɪɟɫɭɪɫɵ ɧɟ ɧɚɩɪɹɦɭɸ ɫɜɹɡɚɧɵ ɫ ɪɟɡɭɥɶɬɚɬɨɦ, ɤɨɬɨɪɵɣ ɛɭɞɟɬ ɞɨɫɬɢɝɧɭɬ, ɢɥɢ ɤɨɬɨɪɵɣ ɛɵɥ ɞɨɫɬɢɝɧɭɬ ɪɚɧɟɟ. ɂɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɹɜɥɹɟɬɫɹ ɜɚɠɧɵɦ ɮɚɤɬɨɪɨɦ ɜ ɩɪɨɰɟɫɫɟ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ, ɧɨ ɧɟ ɭɫɬɚɧɚɜɥɢɜɚɟɬ ɨɛɴɟɦ ɜɵɞɟɥɟɧɧɵɯ ɪɟɫɭɪɫɨɜ ɢ ɧɟ ɢɦɟɟɬ ɩɪɟɞɨɩɪɟɞɟɥɹɸɳɟɝɨ ɡɧɚɱɟɧɢɹ ɩɪɢ ɩɪɢɧɹɬɢɢ ɪɟɲɟɧɢɹ. ɂɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɢɫɩɨɥɶɡɭɟɬɫɹ ɧɚɪɹɞɭ ɫ ɞɪɭɝɨɝɨ ɪɨɞɚ ɢɧɮɨɪɦɚɰɢɟɣ ɜ ɩɪɨɰɟɫɫɟ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɹ. ɉɪɹɦɨɟ ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɟ ɧɚ ɪɟɡɭɥɶɬɚɬ ɩɪɟɞɩɨɥɚɝɚɟɬ ɪɚɫɩɪɟɞɟɥɟɧɢɟ ɪɟɫɭɪɫɨɜ ɧɚ ɨɫɧɨɜɟ ɭɠɟ ɞɨɫɬɢɝɧɭɬɵɯ ɪɟɡɭɥɶɬɚɬɨɜ. Ⱦɚɧɧɚɹ ɮɨɪɦɚ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ,
ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ
ɧɚ
ɪɟɡɭɥɶɬɚɬ,
ɢɫɩɨɥɶɡɭɟɬɫɹ 79
ɩɪɟɢɦɭɳɟɫɬɜɟɧɧɨ ɬɨɥɶɤɨ ɜ ɨɩɪɟɞɟɥɟɧɧɵɯ ɫɟɤɬɨɪɚɯ ɷɤɨɧɨɦɢɤɢ.
ȼɟɪɧɟɦɫɹ ɤ ɪɟɤɨɦɟɧɞɚɰɢɹɦ ɈɗɋɊ ɩɨ ɮɨɪɦɢɪɨɜɚɧɢɸ ɢ ɢɫɩɨɥɧɟɧɢɸ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ, ɜ ɤɨɬɨɪɨɣ ɢɫɩɨɥɶɡɭɸɬɫɹ ɦɟɯɚɧɢɡɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ,
78
Performance Budgeting: A User’s Guide. Organization for Economic Cooperation and Development. March 2008. http://www.oecd.org/dataoecd/32/0/40357919.pdf. 79 ɉɪɢɦɟɪɨɦ ɩɪɹɦɨɝɨ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ ɦɨɠɟɬ ɹɜɥɹɬɶɫɹ ɬɨɬ ɫɥɭɱɚɣ, ɨɛɴɟɦ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɬɟɤɭɳɟɝɨ ɝɨɞɚ ɞɥɹ ɭɧɢɜɟɪɫɢɬɟɬɨɜ, ɨɫɭɳɟɫɬɜɥɹɸɳɢɯ ɩɨɞɝɨɬɨɜɤɭ ɦɚɝɢɫɬɪɨɜ, ɭɫɬɚɧɚɜɥɢɜɚɟɬɫɹ ɧɚ ɨɫɧɨɜɟ ɬɚɤɨɝɨ ɩɨɤɚɡɚɬɟɥɹ ɤɚɤ ɱɢɫɥɨ ɫɬɭɞɟɧɬɨɜ, ɩɨɥɭɱɢɜɲɢɯ ɫɬɟɩɟɧɶ ɦɚɝɢɫɬɪɚ.
43
ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ. Ⱦɥɹ ɮɨɪɦɢɪɨɜɚɧɢɹ ɬɚɤɨɣ ɫɢɫɬɟɦɵ ɈɗɋɊ ɩɪɟɞɥɚɝɚɟɬ ɫɥɟɞɭɸɳɢɟ ɪɟɤɨɦɟɧɞɚɰɢɢ.80 ȼɨ-ɩɟɪɜɵɯ, ɜɫɟɦ ɜɢɞɚɦ ɪɚɫɯɨɞɨɜ ɞɨɥɠɧɚ ɫɨɨɬɜɟɬɫɬɜɨɜɚɬɶ ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ. ȼ ɞɚɧɧɨɦ ɫɥɭɱɚɟ ɈɗɋɊ ɩɪɟɞɩɨɥɚɝɚɟɬ ɜɧɟɞɪɟɧɢɟ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ ɜ ɛɸɞɠɟɬɧɭɸ ɤɥɚɫɫɢɮɢɤɚɰɢɸ ɢ ɫɢɫɬɟɦɭ ɫɱɟɬɨɜ. ɗɬɨɬ ɩɪɢɧɰɢɩ ɚɤɬɭɚɥɟɧ, ɩɨɫɤɨɥɶɤɭ ɜ ɛɨɥɶɲɢɧɫɬɜɟ ɫɥɭɱɚɟɜ ɛɸɞɠɟɬɵ ɫɬɪɭɤɬɭɪɢɪɨɜɚɧɵ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɵɦɢ ɢ ɮɭɧɤɰɢɨɧɚɥɶɧɵɦɢ ɨɝɪɚɧɢɱɟɧɢɹɦɢ, ɚ ɧɟ ɫɜɹɡɚɧɵ
ɫ
ɪɟɡɭɥɶɬɚɬɚɦɢ
ɢɥɢ
ɰɟɥɹɦɢ,
ɱɬɨ
ɞɟɥɚɟɬ
ɡɚɬɪɭɞɧɢɬɟɥɶɧɨɣ
ɫɨɩɨɫɬɚɜɢɦɨɫɬɶ ɞɟɣɫɬɜɢɬɟɥɶɧɵɯ ɡɚɬɪɚɬ ɪɟɡɭɥɶɬɚɬɚɦ. ȼɨ-ɜɬɨɪɵɯ, ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɞɨɥɠɧɚ ɛɵɬɶ ɢɧɬɟɝɪɢɪɨɜɚɧɚ ɜ ɛɸɞɠɟɬɧɵɣ ɩɪɨɰɟɫɫ. Ɍɚɤ ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɞɨɥɠɧɚ ɩɪɢɫɭɬɫɬɜɨɜɚɬɶ ɧɚ ɤɚɠɞɨɣ ɫɬɚɞɢɢ ɟɠɟɝɨɞɧɨɝɨ ɛɸɞɠɟɬɧɨɝɨ ɰɢɤɥɚ, ɢ ɭɱɢɬɵɜɚɬɶɫɹ ɩɪɢ ɩɪɢɧɹɬɢɢ ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɯ ɪɟɲɟɧɢɣ. ɋ ɞɪɭɝɨɣ ɫɬɨɪɨɧɵ, ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɧɟ ɞɨɥɠɧɚ ɠɟɫɬɤɨ ɢ ɧɚɩɪɹɦɭɸ ɛɵɬɶ ɫɜɹɡɚɧɚ ɫ ɪɚɫɩɪɟɞɟɥɹɟɦɵɦɢ ɪɟɫɭɪɫɚɦɢ. Ɍɚɤɢɟ ɱɚɫɬɨ ɚɜɬɨɦɚɬɢɱɟɫɤɢɟ ɫɜɹɡɤɢ
ɫɧɢɠɚɸɬ
ɫɬɢɦɭɥɵ,
ɢ
ɬɪɟɛɭɸɬ
ɜɵɫɨɤɨɤɚɱɟɫɬɜɟɧɧɨɣ
ɫɢɫɬɟɦɵ
ɪɟɡɭɥɶɬɚɬɢɜɧɨɝɨ ɭɩɪɚɜɥɟɧɢɹ, ɤɨɬɨɪɚɹ ɧɟ ɜɫɟɝɞɚ ɦɨɠɟɬ ɫɭɳɟɫɬɜɨɜɚɬɶ. ɉɪɹɦɚɹ ɫɜɹɡɶ ɦɟɠɞɭ ɪɟɡɭɥɶɬɚɬɨɦ ɢ ɮɢɧɚɧɫɢɪɨɜɚɧɢɟɦ ɦɨɠɟɬ ɫɭɳɟɫɬɜɨɜɚɬɶ ɜ ɨɩɪɟɞɟɥɟɧɧɵɯ ɫɟɤɬɨɪɚɯ, ɢ ɜɫɟɝɞɚ ɞɨɥɠɧɚ ɭɫɬɚɧɚɜɥɢɜɚɬɶɫɹ ɨɬɞɟɥɶɧɨ ɜ ɤɚɠɞɨɦ ɫɥɭɱɚɟ. ȼ-ɬɪɟɬɶɢɯ,
ɩɪɢ
ɢɫɩɨɥɶɡɨɜɚɧɢɢ
ɢɧɮɨɪɦɚɰɢɢ
ɨ
ɪɟɡɭɥɶɬɚɬɟ
ɞɨɥɠɧɚ
ɩɪɢɫɭɬɫɬɜɨɜɚɬɶ ɹɫɧɨɫɬɶ, ɤɬɨ ɛɭɞɟɬ ɩɨɥɶɡɨɜɚɬɶɫɹ ɞɚɧɧɨɣ ɢɧɮɨɪɦɚɰɢɟɣ. ȼ ɫɥɭɱɚɟ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ, ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɞɨɥɠɧɚ ɩɪɟɞɨɫɬɚɜɥɹɬɶɫɹ ɪɚɡɧɵɦ ɭɱɚɫɬɧɢɤɚɦ ɧɚ ɪɚɡɧɵɯ ɫɬɚɞɢɹɯ, ɚ ɬɚɤɠɟ ɛɵɬɶ ɩɨɧɹɬɧɨɣ ɞɥɹ ɢɡɛɟɝɚɧɢɹ ɟɟ ɧɟɩɪɚɜɢɥɶɧɨɣ ɬɪɚɤɬɨɜɤɢ. ȼ-ɱɟɬɜɟɪɬɵɯ, ɧɟɨɛɯɨɞɢɦɨ ɪɚɡɜɢɬɢɟ ɨɛɳɟɣ ɫɢɫɬɟɦɵ ɩɥɚɧɢɪɨɜɚɧɢɹ ɢ ɨɬɱɟɬɧɨɫɬɢ. ȼ-ɩɹɬɵɯ, ɧɟɨɛɯɨɞɢɦɨ ɢɫɩɨɥɶɡɨɜɚɬɶ ɪɚɡɥɢɱɧɵɟ ɜɢɞɵ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ. 80
ɗɮɮɟɤɬɢɜɧɨɟ
ɭɩɪɚɜɥɟɧɢɟ,
Performance Budgeting in OECD countries. OECD 2007.
44
ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɟ
ɧɚ
ɪɟɡɭɥɶɬɚɬ,
ɩɪɟɞɩɨɥɚɝɚɟɬ ɧɚɞɟɠɧɵɟ ɞɚɧɧɵɟ ɨ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨɦ ɪɟɡɭɥɶɬɚɬɟ ɢ ɤɨɧɟɱɧɨɦ ɷɮɮɟɤɬɟ. Ɉɞɧɚɤɨ ɧɟɨɛɯɨɞɢɦɨ ɩɨɧɢɦɚɬɶ ɩɨɬɟɧɰɢɚɥɵ ɢ ɨɝɪɚɧɢɱɟɧɢɹ ɞɚɧɧɨɣ ɢɧɮɨɪɦɚɰɢɢ. Ɋɚɡɥɢɱɧɵɟ ɜɢɞɵ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ ɞɨɥɠɧɵ ɛɵɬɶ ɢɧɬɟɝɪɢɪɨɜɚɧɵ ɜ ɩɪɨɰɟɫɫ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɹ, ɚ ɬɚɤɠɟ ɢɫɩɨɥɶɡɨɜɚɬɶɫɹ ɜ ɭɜɹɡɤɟ ɞɪɭɝ ɫ ɞɪɭɝɨɦ. Ɂɞɟɫɶ ɠɟ ɧɟɨɛɯɨɞɢɦɨ ɨɬɦɟɬɢɬɶ, ɱɬɨ ɭɩɪɚɜɥɟɧɢɟ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɟ ɧɚ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɵɟ ɪɟɡɭɥɶɬɚɬɵ, ɤɨɬɨɪɵɟ ɥɟɝɱɟ ɢɡɦɟɪɢɬɶ, ɦɨɠɟɬ ɩɪɢɜɟɫɬɢ ɤ ɛɨɥɶɲɟɣ ɤɨɧɰɟɧɬɪɚɰɢɢ ɧɚ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɫɚɦɨɝɨ ɭɩɪɚɜɥɟɧɢɹ ɢ ɨɬɯɨɞɭ ɨɬ ɛɨɥɟɟ ɲɢɪɨɤɨɝɨ ɜɨɩɪɨɫɚ ɨ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ, ɚ ɬɚɤɠɟ ɭɜɟɥɢɱɢɬɶ ɪɢɫɤ ɫɦɟɳɟɧɢɹ ɰɟɥɟɣ. Ɍɟɦ ɧɟ ɦɟɧɟɟ, ɜɨɩɪɨɫ ɨ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɵɯ ɪɟɡɭɥɶɬɚɬɚɯ ɹɜɥɹɟɬɫɹ ɛɨɥɟɟ ɡɧɚɱɢɦɵɦ ɤɚɤ ɞɥɹ ɥɢɰ, ɩɪɢɧɢɦɚɸɳɢɯ ɪɟɲɟɧɢɹ, ɬɚɤ ɢ ɞɥɹ ɫɚɦɢɯ ɝɪɚɠɞɚɧ. ȼ-ɲɟɫɬɵɯ, ɧɟɡɚɜɢɫɢɦɚɹ ɷɤɫɩɟɪɬɢɡɚ ɢ ɨɰɟɧɤɚ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ ɞɨɥɠɧɚ ɛɵɬɶ ɩɪɹɦɨɣ ɢ ɩɪɨɜɨɞɢɬɶɫɹ ɪɟɝɭɥɹɪɧɨ. ȼ ɧɟɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɬɢɩɚ ɢɫɩɨɥɶɡɭɟɦɨɣ ɢɧɮɨɪɦɚɰɢɢ, ɫɭɳɟɫɬɜɭɸɬ ɮɚɤɬɨɪɵ, ɤɨɬɨɪɵɟ ɦɨɝɭɬ ɭɥɭɱɲɢɬɶ ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɟ ɫɢɫɬɟɦɵ ɜ ɰɟɥɨɦ: ɨɪɢɟɧɬɢɪɨɜɚɧɢɟ ɧɚ ɤɥɸɱɟɜɵɟ ɞɚɧɧɵɟ, ɧɚɥɢɱɢɟ ɧɟɡɚɜɢɫɢɦɨɝɨ ɷɥɟɦɟɧɬɚ ɜ ɩɪɨɰɟɫɫɟ. Ɍɚɤɢɦ ɷɥɟɦɟɧɬɨɦ ɦɨɠɟɬ ɹɜɥɹɬɶɫɹ ɫɢɫɬɟɦɚ ɚɭɞɢɬɚ ɪɟɡɭɥɶɬɚɬɨɜ ɭɩɪɚɜɥɟɧɢɹ, ɚ ɬɚɤɠɟ ɞɚɧɧɵɯ ɢ ɩɪɨɰɟɫɫɚ. ȼ-ɫɟɞɶɦɵɯ, ɧɟɨɛɯɨɞɢɦɨ ɧɚɥɢɱɢɟ ɱɟɬɤɢɯ ɰɟɥɟɣ, ɩɨɤɚɡɚɬɟɥɟɣ ɢ ɦɨɧɢɬɨɪɢɧɝɚ ɩɪɨɰɟɫɫɚ ɞɨɫɬɢɠɟɧɢɹ ɰɟɥɟɣ. ȼɚɠɧɨ ɬɚɤɠɟ ɭɫɬɚɧɚɜɥɢɜɚɬɶ ɩɨɧɹɬɧɵɟ ɰɟɥɢ ɢ ɩɪɢɨɪɢɬɟɬɵ, ɚ ɬɚɤɠɟ ɩɨɧɢɦɚɬɶ, ɤɚɤɢɟ ɩɪɨɝɪɚɦɦɵ ɦɨɝɭɬ ɫɨɞɟɣɫɬɜɨɜɚɬɶ ɞɨɫɬɢɠɟɧɢɸ ɞɚɧɧɵɯ ɰɟɥɟɣ. ȼ-ɜɨɫɶɦɵɯ, ɧɟɨɛɯɨɞɢɦɨ ɧɚɥɢɱɢɟ ɦɟɠɨɪɝɚɧɢɡɚɰɢɨɧɧɨɝɨ ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ. ȼɧɟɞɪɟɧɢɟ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ ɜ ɛɸɞɠɟɬɧɵɟ ɩɪɨɰɟɫɫɵ ɬɪɟɛɭɟɬ ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɦɟɠɞɭ ɛɨɥɶɲɢɦ ɱɢɫɥɨɦ ɭɱɚɫɬɧɢɤɨɜ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɹ. ȿɫɥɢ ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɞɨɥɠɧɚ ɢɫɩɨɥɶɡɨɜɚɬɶɫɹ ɜ ɩɪɨɰɟɫɫɟ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɹ ɞɥɹ ɩɨɜɵɲɟɧɢɹ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ, ɜɚɠɧɨ, ɱɬɨɛɵ ɜɫɟ ɭɪɨɜɧɢ ɫɢɫɬɟɦɵ ɭɩɪɚɜɥɟɧɢɹ ɭɱɚɫɬɜɨɜɚɥɢ ɜ ɩɪɨɰɟɫɫɟ ɜɵɪɚɛɨɬɤɢ ɢ ɢɫɩɨɥɧɟɧɢɹ ɪɟɲɟɧɢɹ. Ɂɞɟɫɶ ɧɟɨɛɯɨɞɢɦɨ ɩɨɞɱɟɪɤɧɭɬɶ, ɱɬɨ ɜɡɚɢɦɨɞɟɣɫɬɜɢɟ ɞɨɥɠɧɨ ɨɫɭɳɟɫɬɜɥɹɬɶɫɹ ɤɚɤ ɜ ɝɨɪɢɡɨɧɬɚɥɶɧɨɦ, ɬɚɤ ɢ ɜ ɜɟɪɬɢɤɚɥɶɧɨɦ ɧɚɩɪɚɜɥɟɧɢɢ. ɉɪɢ ɷɬɨɦ ɜɟɪɬɢɤɚɥɶɧɨɟ ɜɡɚɢɦɨɞɟɣɫɬɜɢɟ ɜɚɠɧɨ ɫ ɬɨɱɤɢ ɡɪɟɧɢɹ ɩɨɜɵɲɟɧɢɹ ɤɚɱɟɫɬɜɚ ɭɩɪɚɜɥɟɧɢɹ, ɜ ɬɨ 45
ɜɪɟɦɹ ɤɚɤ ɝɨɪɢɡɨɧɬɚɥɶɧɨɟ ɜɡɚɢɦɨɞɟɣɫɬɜɢɟ ɜɚɠɧɨ ɞɥɹ ɞɨɫɬɢɠɟɧɢɹ ɫɨɜɦɟɫɬɧɵɯ ɰɟɥɟɣ. ȼ ɫɥɟɞɭɸɳɟɣ ɱɚɫɬɢ ɪɚɛɨɬɵ ɩɪɨɜɟɞɟɦ ɚɧɚɥɢɡ ɦɟɯɚɧɢɡɦɨɜ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ ɧɚ ɨɫɧɨɜɟ ɪɚɫɫɦɨɬɪɟɧɧɵɯ ɪɟɤɨɦɟɧɞɚɰɢɢ ɈɗɋɊ ɩɨ ɮɨɪɦɢɪɨɜɚɧɢɸ ɢ ɢɫɩɨɥɧɟɧɢɸ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ, ɜ ɤɨɬɨɪɨɣ ɢɫɩɨɥɶɡɭɸɬɫɹ ɦɟɯɚɧɢɡɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ.
46
3.2 Ⱥɧɚɥɢɡ ɦɟɯɚɧɢɡɦɨɜ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ ɧɚ ɨɫɧɨɜɟ ɪɟɤɨɦɟɧɞɚɰɢɣ ɈɗɋɊ ɩɨ ɫɨɫɬɚɜɥɟɧɢɸ ɢ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɫɢɫɬɟɦɚɦɢ, ɢɫɩɨɥɶɡɭɸɳɢɦɢ ɢɧɮɨɪɦɚɰɢɸ ɨ ɪɟɡɭɥɶɬɚɬɟ. Ⱦɥɹ ɚɧɚɥɢɡɚ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɦɟɯɚɧɢɡɦɨɜ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɨɣ ȿɋ, ɜɵɹɜɥɟɧɢɹ ɨɫɨɛɟɧɧɨɫɬɟɣ ɡɚɥɨɠɟɧɧɵɯ ɜ ɧɟɝɨ ɦɟɯɚɧɢɡɦɨɜ ɢ ɩɪɢɧɰɢɩɨɜ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɢɫɩɨɥɶɡɭɟɦ ɜ ɤɚɱɟɫɬɜɟ ɤɪɢɬɟɪɢɟɜ ɪɟɤɨɦɟɧɞɚɰɢɢ ɈɗɋɊ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ, ɜ ɤɨɬɨɪɵɯ ɢɫɩɨɥɶɡɭɟɬɫɹ ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ.81 ɂɫɩɨɥɶɡɨɜɚɧɢɟ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ ɩɪɢ ɩɪɢɧɹɬɢɢ ɪɟɲɟɧɢɣ ɧɚ ɜɫɟɯ ɫɬɚɞɢɹɯ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ ɫɩɨɫɨɛɫɬɜɭɟɬ ɧɚɢɛɨɥɟɟ ɷɮɮɟɤɬɢɜɧɨɦɭ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ. ɉɟɪɟɯɨɞɹ ɤ ɚɧɚɥɢɡɭ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɜ ȿɋ, ɧɟɨɛɯɨɞɢɦɨ ɜɵɹɜɢɬɶ, ɤ ɤɚɤɨɦɭ ɢɡ ɬɢɩɨɜ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɩɪɟɞɥɨɠɟɧɧɵɯ ɈɗɋɊ ɢ ɪɚɫɫɦɨɬɪɟɧɧɵɯ ɧɚɦɢ ɪɚɧɟɟ, ɨɬɧɨɫɢɬɫɹ ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ ɜ ȿɋ. ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɬɢɩɨɥɨɝɢɟɣ ɈɗɋɊ, ɜ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɟ ȿɋ ɦɨɠɧɨ ɩɪɨɫɥɟɞɢɬɶ ɧɚɥɢɱɢɟ ɤɚɤ ɪɟɩɪɟɡɟɧɬɚɬɢɜɧɨɝɨ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɬɚɤ ɢ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɫɨɞɟɪɠɚɳɟɝɨ ɢɧɮɨɪɦɚɰɢɸ ɨ ɪɟɡɭɥɶɬɚɬɟ. ɉɟɪɜɵɣ ɬɢɩ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɯɚɪɚɤɬɟɪɟɧ ɞɥɹ ɦɧɨɝɨɥɟɬɧɢɯ ɮɢɧɚɧɫɨɜɵɯ ɩɥɚɧɨɜ, ɭɫɬɚɧɚɜɥɢɜɚɸɳɢɯ ɨɛɳɢɟ ɩɪɟɞɟɥɵ ɡɚɬɪɚɬ ɧɚ ɨɩɪɟɞɟɥɟɧɧɵɟ ɜɢɞɵ ɞɟɹɬɟɥɶɧɨɫɬɢ. Ɇɧɨɝɨɥɟɬɧɢɟ ɮɢɧɚɧɫɨɜɵɟ ɩɥɚɧɵ, ɩɪɢɧɢɦɚɟɦɵɟ ɜ ɪɚɦɤɚɯ Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɵɯ ɫɨɝɥɚɲɟɧɢɣ, ɡɚɞɚɸɬ ɨɛɳɢɟ ɛɸɞɠɟɬɧɵɟ ɩɪɢɨɪɢɬɟɬɵ ɧɚ ɦɧɨɝɨɥɟɬɧɢɣ ɩɟɪɢɨɞ, ɤɨɬɨɪɵɟ, ɜ ɫɜɨɸ ɨɱɟɪɟɞɶ, ɭɫɬɚɧɚɜɥɢɜɚɸɬ ɪɚɦɤɭ ɡɚɬɪɚɬ ɋɨɨɛɳɟɫɬɜɚ ɢ ɢɯ ɪɚɫɩɪɟɞɟɥɟɧɢɟ ɩɨ ɜɢɞɚɦ ɞɟɹɬɟɥɶɧɨɫɬɢ. Ɉɞɧɚɤɨ ɦɧɨɝɨɥɟɬɧɢɟ ɮɢɧɚɧɫɨɜɵɟ ɩɥɚɧɵ ɧɟ ɫɨɞɟɪɠɚɬ ɬɨɱɧɨɣ ɢɧɮɨɪɦɚɰɢɢ ɨ ɩɥɚɧɢɪɭɟɦɨɦ ɪɟɡɭɥɶɬɚɬɟ, ɩɨɫɤɨɥɶɤɭ ɩɪɟɞɭɫɦɚɬɪɢɜɚɸɬ ɬɨɥɶɤɨ ɩɪɨɝɧɨɡ ɷɤɨɧɨɦɢɱɟɫɤɢɯ ɩɨɤɚɡɚɬɟɥɟɣ ɢ ɭɫɥɨɜɢɣ ɢɯ ɪɚɡɜɢɬɢɹ. Ⱦɥɹ
ɟɠɟɝɨɞɧɨɣ
ɩɪɨɰɟɞɭɪɵ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ
ɯɚɪɚɤɬɟɪɧɨ
ɧɚɥɢɱɢɟ
ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ, ɤɨɬɨɪɵɣ ɞɨɥɠɟɧ ɛɵɬɶ ɞɨɫɬɢɝɧɭɬ ɩɨɫɥɟ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ. ɂɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɨɫɨɛɟɧɧɨ ɜɚɠɧɚ ɩɪɢ ɩɪɢɧɹɬɢɢ ɪɟɲɟɧɢɹ ɨ ɧɟɨɛɹɡɚɬɟɥɶɧɵɯ ɪɚɫɯɨɞɚɯ, ɨɛɨɫɧɨɜɚɧɢɟ ɤɨɬɨɪɵɯ ɹɜɥɹɟɬɫɹ ɜɚɠɧɵɦ ɮɚɤɬɨɪɨɦ ɞɥɹ 81
OECD Guidelines on Designing and Developing Budget Systems that Use Performance Information. Performance Budgeting in OECD Countries. OECD, 2007.
47
ɢɯ ɭɬɜɟɪɠɞɟɧɢɹ, ɢ ɹɜɥɹɟɬɫɹ ɡɧɚɱɢɬɟɥɶɧɵɦ ɪɟɫɭɪɫɨɦ ɞɥɹ ɢɧɫɬɢɬɭɬɨɜ ȿɋ ɩɪɢ ɫɨɝɥɚɫɨɜɚɧɢɢ ɢ ɭɬɜɟɪɠɞɟɧɢɢ ɫɨɛɫɬɜɟɧɧɨɣ ɩɨɡɢɰɢɢ. Ʉɚɤ ɭɠɟ ɛɵɥɨ ɨɬɦɟɱɟɧɨ, ɧɟ ɫɭɳɟɫɬɜɭɟɬ ɟɞɢɧɨɝɨ ɩɪɢɡɧɚɧɧɨɝɨ ɩɨɞɯɨɞɚ ɤ ɩɨɫɬɪɨɟɧɢɸ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ. ɈɗɋɊ ɜ ɪɟɤɨɦɟɧɞɚɰɢɹɯ ɛɵɥɚ ɫɞɟɥɚɧɚ ɩɨɩɵɬɤɚ ɨɩɢɫɚɬɶ ɷɥɟɦɟɧɬɵ ɧɚɢɛɨɥɟɟ ɷɮɮɟɤɬɢɜɧɨɣ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɢɫɩɨɥɶɡɭɸɳɟɣ ɢɧɮɨɪɦɚɰɢɸ ɨ ɪɟɡɭɥɶɬɚɬɟ. ȼ ɧɚɲɟɣ ɪɚɛɨɬɟ ɢɧɬɟɪɟɫ ɩɪɟɞɫɬɚɜɥɹɟɬ ɩɪɨɜɟɞɟɧɢɟ ɨɰɟɧɤɢ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ ɫ ɬɨɱɤɢ ɡɪɟɧɢɹ ɟɟ ɫɨɨɬɜɟɬɫɬɜɢɹ ɷɥɟɦɟɧɬɚɦ ɧɚɢɛɨɥɟɟ ɷɮɮɟɤɬɢɜɧɨɣ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɝɨ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɩɪɟɞɥɨɠɟɧɧɵɯ ɈɗɋɊ. ɂɬɚɤ, ɩɟɪɜɵɦ ɩɚɪɚɦɟɬɪɨɦ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɣ ɧɚ ɪɟɡɭɥɶɬɚɬ ɹɜɥɹɟɬɫɹ ɧɚɥɢɱɢɟ ɱɟɬɤɨ ɭɫɬɚɧɨɜɥɟɧɧɨɣ ɫɜɹɡɢ ɦɟɠɞɭ ɡɚɬɪɚɬɚɦɢ ɢ ɪɟɡɭɥɶɬɚɬɨɦ. Ⱦɥɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ ɞɚɧɧɨɟ ɩɨɥɨɠɟɧɢɟ ɹɜɥɹɟɬɫɹ ɫɩɪɚɜɟɞɥɢɜɵɦ ɬɨɥɶɤɨ ɜ ɫɥɭɱɚɟ ɟɠɟɝɨɞɧɵɯ ɛɸɞɠɟɬɨɜ. Ɂɞɟɫɶ ɦɨɠɧɨ ɩɪɨɫɥɟɞɢɬɶ ɫɜɹɡɶ ɦɟɠɞɭ ɡɚɬɪɚɬɚɦɢ ɢ ɨɠɢɞɚɟɦɵɦ ɪɟɡɭɥɶɬɚɬɨɦ,82 ɜ ɬɨ ɜɪɟɦɹ ɤɚɤ ɜ ɦɧɨɝɨɥɟɬɧɢɯ ɮɢɧɚɧɫɨɜɵɯ ɩɥɚɧɚɯ ɫɥɨɠɧɨ ɭɫɬɚɧɨɜɢɬɶ ɬɚɤɭɸ ɡɚɜɢɫɢɦɨɫɬɶ. ȼ ɰɟɥɨɦ ɜɧɟɞɪɟɧɢɟ ɦɟɯɚɧɢɡɦɚ, ɭɫɬɚɧɚɜɥɢɜɚɸɳɟɝɨ ɫɨɨɬɜɟɬɫɬɜɢɟ ɦɟɠɞɭ ɪɚɫɯɨɞɚɦɢ ɢ ɪɟɡɭɥɶɬɚɬɚɦɢ ɜ ɧɚɞɧɚɰɢɨɧɚɥɶɧɭɸ ɫɢɫɬɟɦɭ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɹɜɥɹɟɬɫɹ ɧɟɩɪɨɫɬɨɣ ɡɚɞɚɱɟɣ. ɗɬɨ ɫɜɹɡɚɧɨ ɫ ɬɟɦ, ɱɬɨ ɜ ɛɨɥɶɲɟɣ ɱɚɫɬɢ ɧɚɞɧɚɰɢɨɧɚɥɶɧɚɹ ɫɢɫɬɟɦɚ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɡɚɞɚɟɬ ɪɚɦɤɢ ɞɥɹ ɩɪɨɜɟɞɟɧɢɹ ɫɨɜɦɟɫɬɧɵɯ ɩɪɨɝɪɚɦɦ ɋɨɨɛɳɟɫɬɜɚ, ɨɛɨɫɧɨɜɚɧɢɟ ɤɨɬɨɪɵɯ ɞɚɟɬɫɹ ɢɫɯɨɞɹ ɢɡ ɨɛɳɢɯ ɷɤɨɧɨɦɢɱɟɫɤɢɯ ɢ ɫɬɚɬɢɫɬɢɱɟɫɤɢɯ ɩɨɤɚɡɚɬɟɥɟɣ. Ɉɧɚ ɹɜɥɹɟɬɫɹ, ɩɨ ɫɜɨɟɣ ɫɭɬɢ, ɨɛɳɟɣ ɪɚɦɤɨɣ ɞɥɹ ɧɚɰɢɨɧɚɥɶɧɵɯ ɫɢɫɬɟɦ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɜ ɤɨɬɨɪɵɟ ɩɨɦɢɦɨ ɧɚɰɢɨɧɚɥɶɧɵɯ ɡɚɞɚɱ ɜɤɥɸɱɟɧɵ ɡɚɞɚɱɢ ɫɨɜɦɟɫɬɧɵɯ ɩɪɨɝɪɚɦɦ ɋɨɨɛɳɟɫɬɜɚ. ɋɥɨɠɧɨ ɬɚɤɠɟ ɡɚɪɚɧɟɟ ɨɩɪɟɞɟɥɢɬɶ ɩɨɤɚɡɚɬɟɥɢ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨɝɨ ɪɟɡɭɥɶɬɚɬɚ ɢ ɤɨɧɟɱɧɨɝɨ ɷɮɮɟɤɬɚ ɩɨɞɨɛɧɵɯ ɩɪɨɝɪɚɦɦ, ɩɨɫɤɨɥɶɤɭ ɢɯ ɪɟɚɥɢɡɚɰɢɹ ɛɭɞɟɬ ɩɪɨɢɫɯɨɞɢɬɶ ɜ ɫɬɪɚɧɚɯ, ɢɦɟɸɳɢɯ
ɫɨɛɫɬɜɟɧɧɭɸ
ɩɨɥɢɬɢɱɟɫɤɭɸ,
ɷɤɨɧɨɦɢɱɟɫɤɭɸ
ɢ
ɫɨɰɢɚɥɶɧɭɸ
ɫɩɟɰɢɮɢɤɭ. Ⱥɤɬɭɚɥɶɧɵɦ ɜɧɟɞɪɟɧɢɟ ɦɟɯɚɧɢɡɦɚ, ɭɫɬɚɧɚɜɥɢɜɚɸɳɟɝɨ ɜɡɚɢɦɨɫɜɹɡɶ ɦɟɠɞɭ ɡɚɬɪɚɬɚɦɢ ɢ ɪɟɡɭɥɶɬɚɬɨɦ ɦɨɠɟɬ ɛɵɬɶ ɜ ɪɚɦɤɚɯ ɨɬɞɟɥɶɧɵɯ ɩɪɨɟɤɬɨɜ ɢ ɩɪɨɝɪɚɦɦ 82
ɫɦ. ɉɪɢɥɨɠɟɧɢɟ 2.
48
ɋɨɨɛɳɟɫɬɜɚ, ɤɨɬɨɪɵɟ ɧɟ ɬɪɟɛɭɸɬ ɭɱɚɫɬɢɹ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɜ ɢɯ ɪɟɚɥɢɡɚɰɢɢ.83 ȼɬɨɪɵɦ ɤɨɦɩɨɧɟɧɬɨɦ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɣ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɹɜɥɹɟɬɫɹ ɢɧɬɟɝɪɢɪɨɜɚɧɢɟ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ ɜɨ ɜɫɟ ɫɬɚɞɢɢ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ. ɂɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɞɨɥɠɧɚ ɛɵɬɶ ɡɚɥɨɠɟɧɚ ɜ ɫɬɚɬɶɢ ɪɚɫɯɨɞɨɜ ɛɸɞɠɟɬɚ ɧɚ ɷɬɚɩɟ ɩɨɞɝɨɬɨɜɤɢ Ʉɨɦɢɫɫɢɟɣ ɩɪɟɞɜɚɪɢɬɟɥɶɧɨɝɨ ɜɚɪɢɚɧɬɚ ɛɸɞɠɟɬɚ. ɂɦɟɧɧɨ ɧɚ ɷɬɨɦ ɷɬɚɩɟ ɢɧɫɬɢɬɭɬɵ ȿɋ ɩɪɟɞɨɫɬɚɜɥɹɸɬ ɨɛɨɫɧɨɜɚɧɢɟ ɢ ɨɰɟɧɤɭ ɫɜɨɢɯ ɪɚɫɯɨɞɨɜ. Ɍɚɤ Ʉɨɦɢɫɫɢɹ ɩɨɞɝɨɬɚɜɥɢɜɚɟɬ ɫɬɪɚɬɟɝɢɱɟɫɤɢɣ ɩɥɚɧ ɫ ɰɟɥɶɸ ɭɫɬɚɧɨɜɥɟɧɢɹ ɩɪɢɨɪɢɬɟɬɨɜ, ɤɨɬɨɪɵɟ ɨɩɪɟɞɟɥɹɸɬ ɟɟ ɪɚɛɨɬɭ ɧɚ ɩɨɫɥɟɞɭɸɳɢɣ ɝɨɞ. Ⱦɚɥɟɟ ɜ ɪɚɦɤɚɯ ɡɚɞɚɧɧɵɯ ɩɪɢɨɪɢɬɟɬɨɜ ɞɟɩɚɪɬɚɦɟɧɬɵ Ʉɨɦɢɫɫɢɢ ɜɵɞɜɢɝɚɸɬ ɫɨɛɫɬɜɟɧɧɵɟ ɩɪɟɞɥɨɠɟɧɢɹ. ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬɚɬɶɟɣ 33 (2) Ɏɢɧɚɧɫɨɜɨɝɨ ɪɟɝɥɚɦɟɧɬɚ, ɰɟɥɢ, ɡɚɤɪɟɩɥɹɟɦɵɟ ɡɚ ɤɚɠɞɵɦ ɜɢɞɨɦ ɪɚɫɯɨɞɨɜ ɞɨɥɠɧɵ ɭɞɨɜɥɟɬɜɨɪɹɬɶ ɩɪɢɧɰɢɩɭ SMART (specific, measurable, achievable, relevant and timed)84, ɢ ɢɡɦɟɪɹɬɶɫɹ ɩɨɤɚɡɚɬɟɥɹɦɢ ɪɟɡɭɥɶɬɚɬɚ. ȼ ɫɥɭɱɚɟ ɢɡɦɟɧɟɧɢɹ ɪɚɫɯɨɞɨɜ, ɞɟɩɚɪɬɚɦɟɧɬɵ Ʉɨɦɢɫɫɢɢ ɞɨɥɠɧɵ ɩɪɟɞɨɫɬɚɜɢɬɶ ɚɧɚɥɢɡ ɡɚɬɪɚɬ ɢ ɜɵɝɨɞ ɨɬ ɜɧɟɫɟɧɧɵɯ ɢɡɦɟɧɟɧɢɣ. ȼ-ɬɪɟɬɶɢɯ,
ɩɪɢ
ɢɫɩɨɥɶɡɨɜɚɧɢɢ
ɢɧɮɨɪɦɚɰɢɢ
ɨ
ɪɟɡɭɥɶɬɚɬɟ
ɞɨɥɠɧɚ
ɩɪɢɫɭɬɫɬɜɨɜɚɬɶ ɹɫɧɨɫɬɶ ɨ ɬɨɦ, ɤɬɨ ɛɭɞɟɬ ɩɨɥɶɡɨɜɚɬɶɫɹ ɞɚɧɧɨɣ ɢɧɮɨɪɦɚɰɢɟɣ. ȼ ɫɥɭɱɚɟ
ɛɸɞɠɟɬɧɨɝɨ
ɩɪɨɰɟɫɫɚ,
ɢɧɮɨɪɦɚɰɢɹ
ɨ
ɪɟɡɭɥɶɬɚɬɟ
ɞɨɥɠɧɚ
ɩɪɟɞɨɫɬɚɜɥɹɬɶɫɹ ɪɚɡɧɵɦ ɭɱɚɫɬɧɢɤɚɦ ɧɚ ɪɚɡɧɵɯ ɫɬɚɞɢɹɯ, ɚ ɬɚɤɠɟ ɛɵɬɶ ɩɨɧɹɬɧɨɣ ɞɥɹ ɢɡɛɟɝɚɧɢɹ ɟɟ ɧɟɩɪɚɜɢɥɶɧɨɣ ɬɪɚɤɬɨɜɤɢ. ɑɬɨ
ɤɚɫɚɟɬɫɹ
ɛɸɞɠɟɬɧɨɝɨ
ɩɪɨɰɟɫɫɚ
ɩɪɟɞɨɫɬɚɜɥɟɧɢɹ ȿɋ,
ɬɨ
ɢɧɮɨɪɦɚɰɢɢ
ɫɥɟɞɭɟɬ
ɨɬɦɟɬɢɬɶ,
ɪɚɡɧɵɦ ɱɬɨ
ɭɱɚɫɬɧɢɤɚɦ
ɢɧɬɟɧɫɢɜɧɨɫɬɶ
ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɫ ɪɚɫɲɢɪɟɧɧɵɦ ɫɨɫɬɚɜɨɦ ɭɱɚɫɬɧɢɤɨɜ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɜɵɲɟ ɬɨɥɶɤɨ ɧɚ ɨɩɪɟɞɟɥɟɧɧɵɯ ɫɬɚɞɢɹɯ: ɧɚ ɫɬɚɞɢɢ ɩɨɞɝɨɬɨɜɤɢ ɛɸɞɠɟɬɚ ɢ ɧɚ ɫɬɚɞɢɢ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɤɨɧɬɪɨɥɹ ɧɚɞ ɟɝɨ ɢɫɩɨɥɧɟɧɢɟɦ. Ɍɚɤ, ɜɨ ɜɪɟɦɹ ɩɨɞɝɨɬɨɜɤɢ ɩɪɨɟɤɬɚ ɛɸɞɠɟɬɚ ɜ ɩɪɨɰɟɫɫ ɜɤɥɸɱɟɧɵ ɛɨɥɶɲɨɟ ɱɢɫɥɨ ɢɧɫɬɢɬɭɬɨɜ 83 Ɍɚɤɢɦɢ ɩɪɨɟɤɬɚɦɢ ɢ ɩɪɨɝɪɚɦɦɚɦɢ ɦɨɝɭɬ ɛɵɬɶ ɫɨɜɦɟɫɬɧɵɟ ɦɟɠɞɭɧɚɪɨɞɧɵɟ ɩɪɨɟɤɬɵ, ɩɪɨɝɪɚɦɦɵ ɩɨɦɨɳɢ ɬɪɟɬɶɢɦ ɫɬɪɚɧɚɦ. 84 ɉɪɢɧɰɢɩ ɞɨɥɠɟɧ ɨɬɜɟɱɚɬɶ ɬɪɟɛɨɜɚɧɢɹɦ ɫɩɟɰɢɮɢɤɚɰɢɢ, ɢɡɦɟɪɹɟɦɨɫɬɢ, ɞɨɫɬɢɠɟɧɢɹ ɪɟɡɭɥɶɬɚɬɚ, ɧɚɯɨɠɞɟɧɢɹ ɫɨɨɬɜɟɬɫɬɜɢɹ, ɨɩɪɟɞɟɥɟɧɧɨɫɬɢ ɜɨ ɜɪɟɦɟɧɢ.
49
ȿɋ, ɜɧɨɫɹɳɢɯ ɫɨɛɫɬɜɟɧɧɵɟ ɡɚɹɜɤɢ ɢ ɨɛɨɫɧɨɜɚɧɢɹ ɞɥɹ ɜɵɞɟɥɟɧɢɹ ɫɪɟɞɫɬɜ. ɇɟɦɚɥɭɸ ɪɨɥɶ ɜ ɩɪɢɧɹɬɢɢ ɪɟɲɟɧɢɣ ɧɚ ɞɚɧɧɨɦ ɷɬɚɩɟ ɢɝɪɚɸɬ ɢɧɫɬɢɬɭɬɵ ɥɨɛɛɢɪɨɜɚɧɢɹ, ɩɪɟɞɫɬɚɜɥɟɧɧɵɟ ɨɬɪɚɫɥɟɜɵɦɢ ɨɪɝɚɧɢɡɚɰɢɹɦɢ85, ɤɨɬɨɪɵɟ ɱɚɫɬɨ ɢɦɟɸɬ ɫɨɛɫɬɜɟɧɧɵɯ ɩɪɟɞɫɬɚɜɢɬɟɥɟɣ ɜ ɞɟɩɚɪɬɚɦɟɧɬɚɯ Ʉɨɦɢɫɫɢɢ, ɢ ɱɚɫɬɨ – ɜ ɫɚɦɨɦ ɗɤɨɧɨɦɢɱɟɫɤɨɦ ɢ Ɏɢɧɚɧɫɨɜɨɦ ɋɨɜɟɬɟ.86 ɇɚ ɷɬɚɩɟ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɤɨɧɬɪɨɥɹ ɜ ɩɪɨɰɟɫɫ ɜɤɥɸɱɚɟɬɫɹ ɬɚɤɠɟ ɛɨɥɶɲɨɟ ɱɢɫɥɨ ɭɱɚɫɬɧɢɤɨɜ, ɜ ɬɨɦ ɱɢɫɥɟ ɬɟɯ, ɤɨɬɨɪɵɟ ɧɟ ɛɵɥɢ ɜɨɜɥɟɱɟɧɵ ɜ ɩɪɨɰɟɞɭɪɭ ɮɨɪɦɢɪɨɜɚɧɢɹ ɛɸɞɠɟɬɚ (ɋɨɛɪɚɧɢɟ ɚɭɞɢɬɨɪɨɜ, ȿɜɪɨɩɟɣɫɤɨɟ ɚɧɬɢɤɨɪɪɭɩɰɢɨɧɧɨɟ ɚɝɟɧɬɫɬɜɨ). ɉɪɢ ɩɪɨɜɟɞɟɧɢɢ ɩɪɨɰɟɞɭɪ ɫɨɝɥɚɫɨɜɚɧɢɹ ɩɪɨɟɤɬɚ ɛɸɞɠɟɬɚ ɨɫɧɨɜɧɨɣ ɚɤɰɟɧɬ ɞɨɥɠɟɧ ɫɬɚɜɢɬɶɫɹ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɤɨɬɨɪɵɣ ɩɥɚɧɢɪɭɟɬɫɹ ɞɨɫɬɢɝɧɭɬɶ. Ɍɨɝɞɚ ɤɚɤ ɩɪɢ ɩɪɨɜɟɞɟɧɢɢ ɤɨɧɬɪɨɥɹ ɞɨɥɠɧɚ ɩɪɨɜɨɞɢɬɶɫɹ ɨɰɟɧɤɚ ɪɟɡɭɥɶɬɚɬɚ ɢ ɫɬɟɩɟɧɢ ɞɨɫɬɢɠɟɧɢɹ ɩɨɫɬɚɜɥɟɧɧɨɣ ɰɟɥɢ. ɇɚ ɩɪɚɤɬɢɤɟ ɜ ɩɪɨɰɟɫɫɟ ɫɨɝɥɚɫɨɜɚɧɢɹ ɛɸɞɠɟɬɚ ɛɨɥɶɲɢɣ ɚɤɰɟɧɬ ɫɬɚɜɢɬɫɹ ɧɚ ɩɨɥɢɬɢɱɟɫɤɨɦ ɡɧɚɱɟɧɢɢ ɢ ɩɪɢɨɪɢɬɟɬɧɨɫɬɢ ɪɚɫɯɨɞɨɜ. Ɍɚɤɠɟ ɢ ɧɚ ɷɬɚɩɟ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ ɮɚɤɬɨɪ ɞɨɫɬɢɠɟɧɢɹ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ ɪɚɫɯɨɞɨɜ ɦɨɠɟɬ ɨɬɨɣɬɢ ɧɚ ɜɬɨɪɨɣ ɩɥɚɧ ɜ ɜɢɞɭ
ɧɚɥɢɱɢɹ
ɛɸɪɨɤɪɚɬɢɱɟɫɤɢɯ ɛɚɪɶɟɪɨɜ, ɫɜɹɡɚɧɧɵɯ ɫ ɩɪɨɰɟɞɭɪɚɦɢ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɫɪɟɞɫɬɜ ɦɟɠɞɭ ɨɪɝɚɧɚɦɢ-ɪɚɫɩɨɪɹɞɢɬɟɥɹɦɢ. Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɦɨɠɟɬ ɢɫɩɨɥɶɡɨɜɚɬɶɫɹ ɭɱɚɫɬɧɢɤɚɦɢ ɧɟɷɮɮɟɤɬɢɜɧɨ ɧɚ ɫɬɚɞɢɹɯ ɫɨɝɥɚɫɨɜɚɧɢɹ ɢ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ. Ɍɪɟɛɨɜɚɧɢɟ ɈɗɋɊ ɤ ɨɛɳɟɣ ɫɢɫɬɟɦɟ ɩɥɚɧɢɪɨɜɚɧɢɹ ɢ ɨɬɱɟɬɧɨɫɬɢ ɜɵɩɨɥɧɹɟɬɫɹ. Ɍɚɤ, ɨɛɳɢɦ ɰɟɧɬɪɚɥɢɡɨɜɚɧɧɵɦ ɩɥɚɧɢɪɨɜɚɧɢɟɦ ɡɚɧɢɦɚɟɬɫɹ Ʉɨɦɢɫɫɢɹ ɩɪɢ ɫɨɫɬɚɜɥɟɧɢɢ ɩɪɟɞɜɚɪɢɬɟɥɶɧɨɣ ɜɟɪɫɢɢ ɛɸɞɠɟɬɚ, ɫɨɛɢɪɚɹ ɞɚɧɧɵɟ ɨ ɪɚɫɯɨɞɚɯ ɢ ɢɯ ɨɛɨɫɧɨɜɚɧɢɟ ɜ ɟɞɢɧɭɸ ɫɢɫɬɟɦɭ, ɚ ɞɥɹ ɩɪɟɞɨɫɬɚɜɥɟɧɢɹ ɤɨɧɫɨɥɢɞɢɪɨɜɚɧɧɵɯ ɨɬɱɟɬɨɜ ɨɛ ɢɫɩɨɥɧɟɧɢɢ ɛɸɞɠɟɬɚ Ʉɨɦɢɫɫɢɹ ɢɫɩɨɥɶɡɭɟɬ Ɇɟɠɞɭɧɚɪɨɞɧɵɟ
Ȼɭɯɝɚɥɬɟɪɫɤɢɟ
ɋɬɚɧɞɚɪɬɵ
ɞɥɹ
ɨɛɳɟɫɬɜɟɧɧɨɝɨ
ɫɟɤɬɨɪɚ
(International Public Sector Accounting Standards (IPSAS)).
85
Ɍɚɤɢɦɢ ɨɪɝɚɧɢɡɚɰɢɹɦɢ ɹɜɥɹɸɬɫɹ: AMICE;BusinessEurope; BIPAR; CEA; EFRP; EALIC; EAPB; EBF/BFE; EFBSEFRP; EFAMA; EMF; ESBG; CRO Forum. ɉɨɥɧɵɣ ɩɟɪɟɱɟɧɶ ɫɦ. ɜ ɫɩɢɫɤɟ ɬɟɪɦɢɧɨɜ ɢ ɫɨɤɪɚɳɟɧɢɣ. 86 Myriam Vander Stichele. Financial Regulation in the EU. Mapping EU Decision Making Structures o Financial Regulation and Supervision. Dec. 2008, p.42.
50
ɑɬɨ ɤɚɫɚɟɬɫɹ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɪɚɡɥɢɱɧɨɝɨ ɪɨɞɚ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ, ɬɨ, ɤɚɤ ɦɨɠɧɨ ɡɚɦɟɬɢɬɶ ɢɡ ɛɸɞɠɟɬɧɨɣ ɤɥɚɫɫɢɮɢɤɚɰɢɢ, ɪɚɫɯɨɞɵ ȿɋ ɧɟ ɩɪɟɞɫɬɚɜɥɟɧɵ ɜ ɜɢɞɟ ɩɨɤɚɡɚɬɟɥɟɣ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨɝɨ ɪɟɡɭɥɶɬɚɬɚ ɢ ɤɨɧɟɱɧɨɝɨ ɷɮɮɟɤɬɚ (ɫɦ. ɉɪɢɥɨɠɟɧɢɟ 2), ɮɨɪɦɭɥɢɪɨɜɤɢ ɹɜɥɹɸɬɫɹ ɨɛɳɢɦɢ, ɢ ɜɤɥɸɱɚɸɬ ɦɧɨɠɟɫɬɜɨ ɩɨɞɰɟɥɟɣ ɢ ɡɚɞɚɱ. ɗɬɨ ɦɨɠɟɬ ɨɛɴɹɫɧɹɬɶɫɹ ɫɚɦɨɣ ɩɪɢɪɨɞɨɣ ȿɋ: ɞɥɹ ɛɨɥɶɲɨɝɨ
ɱɢɫɥɚ
ɪɚɡɧɨɪɨɞɧɵɯ
ɫɬɪɚɧ-ɱɥɟɧɨɜ
ɫɥɨɠɧɨ
ɨɩɪɟɞɟɥɢɬɶ
ɢ
ɫɬɪɭɤɬɭɪɢɪɨɜɚɬɶ ɡɚɞɚɱɢ. Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɨɩɪɟɞɟɥɟɧɧɵɣ ɛɸɞɠɟɬɧɵɣ ɩɪɢɨɪɢɬɟɬ ɡɚɞɚɟɬ ɨɛɳɟɟ ɧɚɩɪɚɜɥɟɧɢɟ, ɜ
ɪɚɦɤɚɯ ɤɨɬɨɪɨɝɨ ɤɚɠɞɨɟ ɝɨɫɭɞɚɪɫɬɜɨ ȿɋ
ɩɥɚɧɢɪɭɟɬ ɢ ɨɩɪɟɞɟɥɹɟɬ ɫɩɨɫɨɛɵ ɞɥɹ ɞɨɫɬɢɠɟɧɢɹ ɨɛɳɟɣ ɰɟɥɢ. ȼ ȿɋ ɧɟɡɚɜɢɫɢɦɚɹ ɷɤɫɩɟɪɬɢɡɚ ɪɚɫɯɨɞɨɜɚɧɢɹ ɛɸɞɠɟɬɧɵɯ ɫɪɟɞɫɬɜ ɢ ɨɰɟɧɤɚ ɞɨɫɬɢɝɧɭɬɨɝɨ ɪɟɡɭɥɶɬɚɬɚ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɨɬɞɟɥɶɧɵɦ ɢɧɫɬɢɬɭɬɨɦ – ɋɨɛɪɚɧɢɟɦ ɚɭɞɢɬɨɪɨɜ. ɉɪɢ ɷɬɨɦ ɜ ɩɪɨɰɟɫɫ ɨɰɟɧɤɢ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ ɜɤɥɸɱɟɧɵ ɋɨɜɟɬ ɢ ɉɚɪɥɚɦɟɧɬ ȿɋ, ɤɨɬɨɪɵɟ ɭɱɚɫɬɜɭɸɬ ɜ ɩɪɢɧɹɬɢɢ ɛɸɞɠɟɬɚ ɢɡɧɚɱɚɥɶɧɨ. ɋɥɟɞɭɸɳɢɦ ɤɪɢɬɟɪɢɟɦ ɹɜɥɹɟɬɫɹ ɧɚɥɢɱɢɟ ɱɟɬɤɢɯ ɰɟɥɟɣ, ɩɨɤɚɡɚɬɟɥɟɣ ɢ ɦɨɧɢɬɨɪɢɧɝɚ ɩɪɨɰɟɫɫɚ ɞɨɫɬɢɠɟɧɢɹ ɰɟɥɟɣ. ȼ ɛɸɞɠɟɬɟ ȿɋ ɧɟ ɜɫɟɝɞɚ ɩɪɨɫɥɟɠɢɜɚɟɬɫɹ ɱɟɬɤɚɹ ɭɜɹɡɤɚ ɰɟɥɟɣ, ɡɚɞɚɱ, ɢɧɫɬɪɭɦɟɧɬɨɜ ɪɟɚɥɢɡɚɰɢɢ ɢ ɢɧɞɢɤɚɬɨɪɨɜ, ɬɟɦ ɛɨɥɟɟ ɱɟɬɤɨɝɨ ɝɪɚɮɢɤɚ ɞɥɹ ɨɰɟɧɤɢ ɬɨɝɨ, ɧɚɫɤɨɥɶɤɨ ɫɬɪɨɝɨ ɛɵɥɢ ɞɨɫɬɢɝɧɭɬɵ ɩɨɫɬɚɜɥɟɧɧɵɟ ɡɚɞɚɱɢ. ɇɚ ɦɨɣ ɜɡɝɥɹɞ, ɦɨɞɟɥɶ ɩɨɫɬɪɨɟɧɢɹ ɰɟɩɨɱɤɢ ɰɟɥɟɣ, ɡɚɞɚɱ, ɢɧɫɬɪɭɦɟɧɬɨɜ ɪɟɚɥɢɡɚɰɢɢ ɞɨɥɠɧɚ ɜɵɝɥɹɞɟɬɶ ɫɥɟɞɭɸɳɢɦ ɨɛɪɚɡɨɦ. Ɍɚɤ ɫɬɪɚɬɟɝɢɱɟɫɤɢɟ ɰɟɥɢ
(ɤ ɩɪɢɦɟɪɭ, ɭɫɢɥɟɧɢɟ ɞɟɣɫɬɜɢɣ ȿɋ,
ɧɚɩɪɚɜɥɟɧɧɵɯ ɧɚ ɪɚɡɜɢɬɢɟ ɢɫɫɥɟɞɨɜɚɧɢɣ ɢ ɬɟɯɧɨɥɨɝɢɣ) ɞɨɥɠɧɵ ɛɵɬɶ ɩɪɟɞɫɬɚɜɥɟɧɵ ɜ ɜɢɞɟ ɛɨɥɟɟ ɦɟɥɤɢɯ ɡɚɞɚɱ (ɤ ɩɪɢɦɟɪɭ, ɭɫɬɚɧɨɜɥɟɧɢɟ ɫɯɟɦ ɜɵɞɚɱɢ ɝɪɚɧɬɨɜ ɞɥɹ ɨɬɞɟɥɶɧɵɯ ɢɫɫɥɟɞɨɜɚɬɟɥɶɫɤɢɯ ɤɨɥɥɟɤɬɢɜɨɜ), ɢ ɞɚɥɟɟ – ɜ ɞɟɬɚɥɢɡɢɪɨɜɚɧɧɵɯ
ɞɟɣɫɬɜɢɹɯ
(ɤ
ɩɪɢɦɟɪɭ,
ɫɩɟɰɢɚɥɶɧɵɟ
ɩɪɨɟɤɬɵ
ɩɨ
ɧɚɧɨɬɟɯɧɨɥɨɝɢɹɦ). ɂɧɫɬɪɭɦɟɧɬɵ ɪɟɚɥɢɡɚɰɢɢ ɞɨɥɠɧɵ ɛɵɬɶ ɨɩɪɟɞɟɥɟɧɵ ɜɦɟɫɬɟ ɫ ɩɨɤɚɡɚɬɟɥɹɦɢ ɩɪɨɰɟɫɫɚ ɢ ɜɫɬɪɨɟɧɧɵɦɢ ɦɟɯɚɧɢɡɦɚɦɢ ɫɬɢɦɭɥɢɪɨɜɚɧɢɹ ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɞɨɫɬɢɠɟɧɢɹ ɨɠɢɞɚɟɦɨɝɨ ɪɟɡɭɥɶɬɚɬɚ. Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɨɛɳɚɹ ɩɪɨɝɪɚɦɦɚ ɞɨɥɠɧɚ ɨɩɪɟɞɟɥɹɬɶ ɪɨɥɢ ɭɱɚɫɬɧɢɤɨɜ ɢ ɪɚɡɦɟɪɵ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɧɚ ɧɚɰɢɨɧɚɥɶɧɨɦ ɢ ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɦ ɭɪɨɜɧɹɯ. Ɍɚɤɚɹ ɩɪɨɝɪɚɦɦɚ
ɞɨɥɠɧɚ
ɜɤɥɸɱɚɬɶ
ɪɚɡɞɟɥɹɟɦɵɟ 51
ɰɟɥɢ
ɢ
ɡɚɞɚɱɢ
ɫ
ɱɟɬɤɨ
ɞɟɬɚɥɢɡɢɪɨɜɚɧɧɵɦ ɩɥɚɧɨɦ ɞɟɣɫɬɜɢɣ, ɦɟɯɚɧɢɡɦɵ ɦɨɧɢɬɨɪɢɧɝɚ ɧɚ ɫɬɚɞɢɢ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ, ɚ ɬɚɤɠɟ ɨɬɪɚɠɚɬɶ ɨɛɹɡɚɬɟɥɶɫɬɜɚ ɜɫɟɯ ɭɱɚɫɬɧɢɤɨɜ ɞɨɫɬɢɠɟɧɢɹ ɫɨɝɥɚɫɨɜɚɧɧɵɯ ɰɟɥɟɣ. ȼ ɧɚɫɬɨɹɳɟɟ ɜɪɟɦɹ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɶ ɢ ɷɮɮɟɤɬɢɜɧɨɫɬɶ ɩɨɫɬɚɧɨɜɤɢ ɰɟɥɟɣ ɢ ɡɚɞɚɱ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɢ ȿɋ ɜ ɰɟɥɨɦ ɨɰɟɧɢɜɚɟɬɫɹ ɟɠɟɝɨɞɧɨ ɜ ɪɚɦɤɚɯ ɰɢɤɥɚ ɜɟɫɟɧɧɢɯ ɋɨɜɟɬɨɜ ȿɋ. Ⱥ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ ɜ ɞɟɣɫɬɜɢɹɯ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɨɛɟɫɩɟɱɢɜɚɟɬɫɹ ɩɨɞɝɨɬɚɜɥɢɜɚɟɦɵɦɢ Ʉɨɦɢɫɫɢɟɣ ɒɢɪɨɤɢɦɢ ɪɚɦɤɚɦɢ ɞɥɹ ɩɪɨɜɟɞɟɧɢɹ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɩɨɥɢɬɢɤɢ ɢ ɩɨɥɢɬɢɤɢ ɩɨɜɵɲɟɧɢɹ ɡɚɧɹɬɨɫɬɢ (Broad Economic Policy Guidelines and Employment Guidelines).87 ɑɬɨ
ɤɚɫɚɟɬɫɹ
ɦɟɠɨɪɝɚɧɢɡɚɰɢɨɧɧɨɝɨ
ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ
ɢ
ɜɨɜɥɟɱɟɧɢɹ
ɭɱɚɫɬɧɢɤɨɜ ɜɫɟɯ ɭɪɨɜɧɟɣ ɜ ɩɪɨɰɟɫɫ ɩɪɢɧɹɬɢɹ ɢ ɪɟɚɥɢɡɚɰɢɢ ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ ɫ ɰɟɥɶɸ ɫɨɯɪɚɧɟɧɢɹ ɢɧɮɨɪɦɚɰɢɢ ɨ ɪɟɡɭɥɶɬɚɬɟ ɧɚ ɜɫɟɯ ɷɬɚɩɚɯ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ, ɬɨ ɜ ɫɥɭɱɚɟ ȿɋ ɞɚɧɧɨɟ ɭɫɥɨɜɢɟ ɧɟ ɜɵɩɨɥɧɹɟɬɫɹ. Ʉɚɤ ɦɨɠɧɨ ɛɵɥɨ ɡɚɦɟɬɢɬɶ, ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɜ ɩɪɨɰɟɫɫ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɜɨɜɥɟɱɟɧɵ
ɢɧɫɬɢɬɭɬɵ
ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɝɨ
ɭɪɨɜɧɹ,
ɜ
ɬɨ
ɜɪɟɦɹ
ɤɚɤ
ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɩɪɨɝɪɚɦɦɵ, ɡɚɞɚɧɧɵɟ ɜ ɪɚɦɤɚɯ ɛɸɞɠɟɬɚ ȿɋ, ɨɫɭɳɟɫɬɜɥɹɸɬɫɹ ɧɚɰɢɨɧɚɥɶɧɵɦɢ ɩɪɚɜɢɬɟɥɶɫɬɜɚɦɢ.88 ɇɚɰɢɨɧɚɥɶɧɵɟ ɩɪɟɞɫɬɚɜɢɬɟɥɢ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɜɤɥɸɱɟɧɵ ɜ ɩɪɨɰɟɫɫ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɬɨɥɶɤɨ ɜ ɤɚɱɟɫɬɜɟ ɱɥɟɧɨɜ ɉɚɪɥɚɦɟɧɬɚ ɢ ɋɨɜɟɬɚ. ɇɚ ɩɪɚɤɬɢɤɟ ɩɨɥɭɱɚɟɬɫɹ, ɱɬɨ ɫɨɫɬɚɜɥɟɧɢɟɦ ɛɸɞɠɟɬɚ ɡɚɧɢɦɚɸɬɫɹ ɧɚɞɧɚɰɢɨɧɚɥɶɧɵɟ ɨɪɝɚɧɵ, ɬɨɝɞɚ ɤɚɤ ɜ ɩɪɨɰɟɫɫ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ ɜɨɜɥɟɱɟɧɵ ɧɚɰɢɨɧɚɥɶɧɵɟ ɩɪɚɜɢɬɟɥɶɫɬɜɚ. ȼ ɬɚɤɢɯ ɭɫɥɨɜɢɹɯ ɞɨɫɬɚɬɨɱɧɨ ɫɥɨɠɧɨ ɫɨɯɪɚɧɢɬɶ ɢɧɮɨɪɦɚɰɢɸ ɨ ɡɚɩɥɚɧɢɪɨɜɚɧɧɨɦ ɪɟɡɭɥɶɬɚɬɟ ɧɚ ɩɪɨɬɹɠɟɧɢɢ ɜɫɟɝɨ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ. Ȼɨɥɟɟ ɬɨɝɨ, ɧɚ ɷɬɚɩɟ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɨɠɢɞɚɟɦɵɣ ɪɟɡɭɥɶɬɚɬ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɨɩɪɟɞɟɥɟɧɧɨɣ ɩɨɥɢɬɢɤɢ ɛɭɞɟɬ ɨɩɪɟɞɟɥɹɬɶɫɹ ɰɟɥɹɦɢ ɋɨɨɛɳɟɫɬɜɚ ɜ ɰɟɥɨɦ, ɜ ɬɨ ɜɪɟɦɹ ɤɚɤ ɧɚ ɧɚɰɢɨɧɚɥɶɧɨɦ ɭɪɨɜɧɟ ɞɚɧɧɵɟ ɰɟɥɢ ɛɭɞɭɬ ɩɪɟɥɨɦɥɹɬɶɫɹ ɫ ɭɱɟɬɨɦ ɧɚɰɢɨɧɚɥɶɧɨɣ ɫɩɟɰɢɮɢɤɢ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ, ɡɚɥɨɠɟɧɧɚɹ ɜ ɛɸɞɠɟɬɟ ɋɨɨɛɳɟɫɬɜɚ ɩɪɟɬɟɪɩɟɬɶ ɢɫɤɚɠɟɧɢɟ ɧɚɰɢɨɧɚɥɶɧɵɯ ɛɸɞɠɟɬɚɯ. 87 Broad economic policy guidelines (BEPG). Glossary. Official web-site of the European Community. http://europa.eu/scadplus/glossary/broad_ec_pol_guidelines_en.htm 88 ɛɨɥɟɟ 76% ɪɚɫɯɨɞɨɜ ɛɸɞɠɟɬɚ ȿɋ ɭɩɪɚɜɥɹɟɬɫɹ ɩɪɚɜɢɬɟɥɶɫɬɜɚɦɢ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɋɨɨɛɳɟɫɬɜɚ
52
ɜ
Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɦɨɠɧɨ ɫɞɟɥɚɬɶ ɡɚɤɥɸɱɟɧɢɟ ɨ ɬɨɦ, ɱɬɨ ɫɢɫɬɟɦɚ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ
ȿɋ
ɧɟ
ɩɨɥɧɨɫɬɶɸ
ɨɬɜɟɱɚɟɬ
ɤɪɢɬɟɪɢɹɦ
ɫɢɫɬɟɦɵ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɣ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɩɪɟɞɥɨɠɟɧɧɵɯ ɈɗɋɊ. ɗɬɨ ɹɜɥɹɟɬɫɹ ɫɥɟɞɫɬɜɢɟɦ ɬɨɝɨ, ɱɬɨ ɞɚɧɧɚɹ ɫɢɫɬɟɦɚ ɩɨɫɬɪɨɟɧɚ ɧɚ ɜɡɚɢɦɨɞɟɣɫɬɜɢɢ ɭɱɚɫɬɧɢɤɨɜ ɪɚɡɧɵɯ ɭɪɨɜɧɟɣ ɭɩɪɚɜɥɟɧɢɹ. Ȼɟɡɭɫɥɨɜɧɨ, ɩɪɢ ɩɥɚɧɢɪɨɜɚɧɢɢ ɪɚɫɯɨɞɵ ɛɸɞɠɟɬɚ ɨɛɴɹɫɧɹɸɬɫɹ ɫ ɬɨɱɤɢ ɡɪɟɧɢɹ ɪɟɡɭɥɶɬɚɬɚ, ɤɨɬɨɪɵɣ ɦɨɠɟɬ ɛɵɬɶ ɞɨɫɬɢɝɧɭɬ ɩɨɫɥɟ ɢɯ ɢɫɩɨɥɧɟɧɢɹ. Ɉɞɧɚɤɨ ɢɧɮɨɪɦɚɰɢɹ ɨ ɪɟɡɭɥɶɬɚɬɟ ɹɜɥɹɟɬɫɹ ɨɛɳɟɝɨ ɯɚɪɚɤɬɟɪɚ ɢ ɨɩɪɟɞɟɥɹɟɬ ɨɛɳɟɟ ɧɚɩɪɚɜɥɟɧɢɟ ɞɥɹ ɞɨɫɬɢɠɟɧɢɹ ɩɨɫɬɚɜɥɟɧɧɨɣ ɰɟɥɢ ɋɨɨɛɳɟɫɬɜɚ, ɤɨɬɨɪɚɹ ɛɭɞɟɬ ɞɨɫɬɢɝɧɭɬɚ ɭɠɟ ɩɨɫɥɟ ɪɟɲɟɧɢɹ ɨɬɞɟɥɶɧɵɯ ɡɚɞɚɱ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ. Ɇɧɨɝɨɭɪɨɜɧɟɜɚɹ ɫɢɫɬɟɦɚ ɭɩɪɚɜɥɟɧɢɹ ɡɚɬɪɭɞɧɹɟɬ ɬɚɤɠɟ ɧɚɥɢɱɢɟ ɱɟɬɤɨɣ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɢ ɜ ɨɩɪɟɞɟɥɟɧɢɢ ɰɟɥɟɣ, ɡɚɞɚɱ, ɦɟɯɚɧɢɡɦɨɜ ɪɟɚɥɢɡɚɰɢɢ ɢ ɢɧɞɢɤɚɬɨɪɨɜ. ȼ ɭɫɥɨɜɢɹɯ ɪɚɡɧɨɪɨɞɧɨɝɨ ɫɨɫɬɚɜɚ ɭɱɚɫɬɧɢɤɨɜ ɋɨɨɛɳɟɫɬɜɚ ɜɟɫɶɦɚ ɫɥɨɠɧɨ ɜɵɫɬɪɨɢɬɶ ɱɟɬɤɭɸ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ ɞɟɣɫɬɜɢɣ ɩɪɢ ɩɟɪɟɞɚɱɟ ɢɧɮɨɪɦɚɰɢɢ ɨ ɰɟɥɹɯ, ɡɚɞɚɱɚɯ, ɢɧɫɬɪɭɦɟɧɬɚɯ ɪɟɚɥɢɡɚɰɢɢ ɢ ɢɧɞɢɤɚɬɨɪɚɯ ɧɚ ɪɚɡɧɵɟ
ɭɪɨɜɧɢ
ɭɩɪɚɜɥɟɧɢɹ.
Ɍɟɦ
ɛɨɥɟɟ,
ɟɳɟ
ɡɚɬɪɭɞɧɢɬɟɥɶɧɟɟ
ɡɚɞɚɬɶ
ɪɚɡɧɨɪɨɞɧɵɦ ɭɱɚɫɬɧɢɤɚɦ ɪɚɜɧɵɟ ɭɫɥɨɜɢɹ ɞɥɹ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɨɩɪɟɞɟɥɟɧɧɨɣ ɩɨɥɢɬɢɤɢ. Ɉɞɧɚɤɨ, ɧɟɫɦɨɬɪɹ ɧɚ ɞɚɧɧɵɟ ɧɟɞɨɫɬɚɬɤɢ, ɜ ɭɫɥɨɜɢɹɯ ɪɚɡɧɨɪɨɞɧɨɫɬɢ ɫɬɪɚɧɱɥɟɧɨɜ
ɢ
ɦɧɨɝɨɭɪɨɜɧɟɜɨɣ
ɫɢɫɬɟɦɵ
ɭɩɪɚɜɥɟɧɢɹ
ɋɨɨɛɳɟɫɬɜɨ
ɢɦɟɟɬ
ɷɮɮɟɤɬɢɜɧɭɸ ɫɢɫɬɟɦɭ ɩɥɚɧɢɪɨɜɚɧɢɹ ɢ ɨɬɱɟɬɧɨɫɬɢ, ɚ ɬɚɤɠɟ ɧɟɡɚɜɢɫɢɦɵɟ ɦɟɯɚɧɢɡɦɵ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɤɨɧɬɪɨɥɹ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɚ. 3.3 Ɉɰɟɧɤɚ ɫɢɥɶɧɵɯ ɢ ɫɥɚɛɵɯ ɫɬɨɪɨɧ ɢɧɫɬɪɭɦɟɧɬɨɜ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ ȿɋ. Ⱦɥɹ ɧɚɱɚɥɚ ɨɬɦɟɬɢɦ ɧɟɫɤɨɥɶɤɨ ɫɭɳɟɫɬɜɟɧɧɵɯ ɨɫɨɛɟɧɧɨɫɬɟɣ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ ɜ ȿɋ. ȼɨ-ɩɟɪɜɵɯ, ɧɚɢɛɨɥɟɟ ɫɭɳɟɫɬɜɟɧɧɵɟ ɛɸɞɠɟɬɧɵɟ ɪɟɲɟɧɢɹ ɩɪɢɧɢɦɚɸɬɫɹ ɡɚ ɪɚɦɤɚɦɢ ɞɨɝɨɜɨɪɨɜ ɋɨɨɛɳɟɫɬɜɚ. ȼ ɬɨ ɜɪɟɦɹ ɤɚɤ ɫɭɳɟɫɬɜɭɸɬ ɱɟɬɤɢɟ ɩɪɚɜɢɥɚ ɩɪɢɧɹɬɢɹ ɟɠɟɝɨɞɧɨɝɨ ɛɸɞɠɟɬɚ ȿɋ, ɡɚɮɢɤɫɢɪɨɜɚɧɧɵɟ ɜ ɫɢɫɬɟɦɟ ɞɨɝɨɜɨɪɨɜ
ȿɋ.
Ɏɢɧɚɧɫɨɜɵɟ
ɪɚɦɤɢ
ɧɟ
ɪɟɝɭɥɢɪɭɸɬɫɹ
ɧɨɪɦɚɬɢɜɧɵɦɢ
ɩɨɥɨɠɟɧɢɹɦɢ ɞɨɝɨɜɨɪɨɜ, ɚ ɜ ɩɪɨɰɟɫɫɚɯ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ ɩɪɢɫɭɬɫɬɜɭɟɬ ɛɨɥɶɲɚɹ ɞɨɥɹ ɩɨɥɢɬɢɱɟɫɤɨɣ ɫɨɫɬɚɜɥɹɸɳɟɣ. 53
ȼɨ-ɜɬɨɪɵɯ,
ɛɚɥɚɧɫ ɫɢɥ ɦɟɠɞɭ ɢɧɫɬɢɬɭɬɚɦɢ ɜ ɪɚɦɤɚɯ ɟɠɟɝɨɞɧɨɝɨ
ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ ɢ ɩɪɨɰɟɫɫɚ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɧɨɣ ɩɟɪɫɩɟɤɬɢɜɵ ɪɚɡɥɢɱɟɧ. ȼ ɪɚɦɤɚɯ ɟɠɟɝɨɞɧɨɝɨ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɋɨɜɟɬ ɦɢɧɢɫɬɪɨɜ ɢ ȿɜɪɨɩɟɣɫɤɢɣ ɉɚɪɥɚɦɟɧɬ ɜɦɟɫɬɟ ɨɛɥɚɞɚɸɬ ɨɫɧɨɜɧɨɣ ɛɸɞɠɟɬɧɨɣ ɜɥɚɫɬɶɸ. Ɋɨɥɶ Ʉɨɦɢɫɫɢɢ ɧɟ ɦɟɧɟɟ ɜɚɠɧɚ, ɧɨ ɩɨɫɥɟ ɩɪɟɞɫɬɚɜɥɟɧɢɹ ɛɸɞɠɟɬɚ ɟɟ ɪɨɥɶ ɫɜɨɞɢɬɫɹ ɤ ɢɫɩɨɥɧɟɧɢɸ ɬɟɯɧɢɱɟɫɤɢɯ ɮɭɧɤɰɢɣ. ȼ-ɬɪɟɬɶɢɯ, ɟɠɟɝɨɞɧɚɹ ɩɪɨɰɟɞɭɪɚ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɹɜɧɨ ɧɟ ɫɨɨɬɜɟɬɫɬɜɭɟɬ ɨɛɳɢɦ ɩɪɚɜɢɥɚɦ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɣ ɜ ȿɋ ɜ ɬɨɦ ɩɥɚɧɟ, ɱɬɨ ɩɨɫɬɚɜɥɟɧɚ ɜɨ ɜɪɟɦɟɧɧɵɟ ɪɚɦɤɢ. Ɂɚɤɨɧɨɞɚɬɟɥɶɧɵɟ ɢɧɢɰɢɚɬɢɜɵ ɦɨɝɭɬ ɛɵɬɶ ɩɪɢɧɹɬɵ, ɟɫɥɢ ɧɚɯɨɞɹɬ ɦɚɫɫɨɜɭɸ ɩɨɞɞɟɪɠɤɭ, ɚ ɛɨɥɶɲɚɹ ɫɬɟɩɟɧɶ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɩɪɚɜɢɥɚ ɝɨɥɨɫɨɜɚɧɢɹ ɤɜɚɥɢɮɢɰɢɪɨɜɚɧɧɵɦ ɛɨɥɶɲɢɧɫɬɜɨɦ ɧɚɦɧɨɝɨ ɭɜɟɥɢɱɢɥɨ ɫɤɨɪɨɫɬɶ ɫɨɝɥɚɫɨɜɚɬɟɥɶɧɵɯ ɩɪɨɰɟɞɭɪ ɜ ɩɪɨɰɟɫɫɟ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɣ. ȼ ɛɸɞɠɟɬɧɨɦ ɩɪɨɰɟɫɫɟ ɧɟɜɨɡɦɨɠɧɨ ɩɪɢɦɟɧɟɧɢɟ ɬɚɤɨɝɨ ɫɜɨɛɨɞɧɨɝɨ ɩɨɞɯɨɞɚ, ɩɨɫɤɨɥɶɤɭ ɪɟɲɟɧɢɹ ɨ ɪɚɫɯɨɞɚɯ ɢ ɞɨɯɨɞɚɯ ɞɨɥɠɧɵ ɩɪɢɧɢɦɚɬɶɫɹ ɟɠɟɝɨɞɧɨ. ɋɭɳɟɫɬɜɨɜɚɧɢɟ ɜɪɟɦɟɧɧɵɯ
ɪɚɦɨɤ
ɡɚɞɚɟɬ
ɧɟɨɛɯɨɞɢɦɨɫɬɶ
ɩɪɢɞɟɪɠɢɜɚɬɶɫɹ
ɱɟɬɤɨɣ
ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɢ ɞɟɣɫɬɜɢɣ, ɤɨɬɨɪɭɸ ɧɟ ɜɫɟɝɞɚ ɦɨɠɧɨ ɩɪɨɫɥɟɞɢɬɶ ɜ ɞɪɭɝɢɯ ɩɪɨɰɟɫɫɚɯ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɣ ɜ ɪɚɦɤɚɯ ȿɋ. ȼ-ɱɟɬɜɟɪɬɵɯ, ɞɥɹ ɬɨɝɨ, ɱɬɨɛɵ ɨɛɟɫɩɟɱɢɬɶ ɝɚɪɚɧɬɢɸ ɢ ɞɚɬɶ ɭɜɟɪɟɧɧɨɫɬɶ ɝɨɫɭɞɚɪɫɬɜɚɦ-ɱɥɟɧɚɦ, ɨɫɨɛɟɧɧɨ ɱɢɫɬɵɦ ɞɨɧɨɪɚɦ, ɬɨɝɨ, ɱɬɨ ɞɨɯɨɞɵ ɢ ɪɚɫɯɨɞɵ ɛɸɞɠɟɬɚ ȿɋ ɨɬɧɨɫɢɬɟɥɶɧɨ ɧɟɜɟɥɢɤɢ, ɛɸɞɠɟɬɧɚɹ ɩɪɨɰɟɞɭɪɚ ɞɨɩɭɫɤɚɟɬ ɬɨɥɶɤɨ ɨɝɪɚɧɢɱɟɧɧɵɟ ɜɨɡɦɨɠɧɨɫɬɢ ɞɥɹ ɜɧɟɫɟɧɢɹ ɢɡɦɟɧɟɧɢɣ ɜ ɛɸɞɠɟɬ. Ɏɢɧɚɧɫɨɜɵɟ ɪɚɦɤɢ ɩɨɡɜɨɥɢɥɢ ɜɧɨɫɢɬɶ ɩɨɫɬɟɩɟɧɧɵɟ ɢɡɦɟɧɟɧɢɹ ɜ ɛɸɞɠɟɬ. Ȼɸɞɠɟɬ ɫɬɚɥ ɢɧɫɬɪɭɦɟɧɬɨɦ ɞɥɹ ɧɟɦɚɫɲɬɚɛɧɵɯ ɩɨɥɢɬɢɱɟɫɤɢɯ ɪɟɮɨɪɦ, ɢ ɧɟ ɦɨɠɟɬ ɛɵɬɶ ɢɫɩɨɥɶɡɨɜɚɧ ɞɥɹ ɪɚɞɢɤɚɥɶɧɵɯ ɩɨɥɢɬɢɱɟɫɤɢɯ ɢɡɦɟɧɟɧɢɣ. Ɉɬɦɟɬɢɜ ɨɫɨɛɟɧɧɨɫɬɢ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ȿɋ, ɜɵɞɟɥɢɦ ɨɫɧɨɜɧɵɟ ɩɪɟɢɦɭɳɟɫɬɜɚ ɢ ɧɟɞɨɫɬɚɬɤɢ ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɣ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ. ɋɧɚɱɚɥɚ ɧɟɨɛɯɨɞɢɦɨ ɜɫɩɨɦɧɢɬɶ ɨ ɟɟ ɩɪɢɪɨɞɟ. ɋɚɦɚ ɫɢɫɬɟɦɚ ɩɪɢɡɜɚɧɚ ɪɟɲɚɬɶ ɮɢɧɚɧɫɨɜɵɟ ɜɨɩɪɨɫɵ ɜɫɟɯ ɱɥɟɧɨɜ ɋɨɨɛɳɟɫɬɜɚ, ɢ ɧɟ ɦɨɠɟɬ ɩɨ ɜɫɟɦ ɩɚɪɚɦɟɬɪɚɦ ɛɵɬɶ ɫɨɩɨɫɬɚɜɥɟɧɚ ɫ ɧɚɰɢɨɧɚɥɶɧɵɦɢ ɛɸɞɠɟɬɧɵɦɢ ɫɢɫɬɟɦɚɦɢ. Ɉɞɧɚɤɨ ɨɛɳɢɦɢ ɮɭɧɤɰɢɹɦɢ ɞɥɹ ɨɛɟɢɯ ɫɢɫɬɟɦ ɹɜɥɹɸɬɫɹ ɮɭɧɤɰɢɹ ɪɚɫɩɪɟɞɟɥɟɧɢɹ (distribution) ɢ 54
ɪɚɡɦɟɳɟɧɢɹ (allocation), ɜ ɬɨ ɜɪɟɦɹ ɤɚɤ ɧɚɞɧɚɰɢɨɧɚɥɶɧɚɹ ɛɸɞɠɟɬɧɚɹ ɫɢɫɬɟɦɚ ȿɋ ɧɟ ɜɵɩɨɥɧɹɟɬ ɮɭɧɤɰɢɢ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɫɬɚɛɢɥɢɡɚɰɢɢ, ɩɨɫɤɨɥɶɤɭ ɞɚɧɧɚɹ ɮɭɧɤɰɢɹ ɨɬɜɟɞɟɧɚ ɧɚɰɢɨɧɚɥɶɧɵɦ ɫɢɫɬɟɦɚɦ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɫɬɪɚɧ-ɱɥɟɧɨɜ ȿɋ.89 Ɍɚɤɢɦ ɨɛɪɚɡɨɦ, ɬɪɭɞɧɨɫɬɢ ɫɨɯɪɚɧɟɧɢɹ ɛɸɞɠɟɬɧɨɝɨ ɛɚɥɚɧɫɚ ɜ ɪɚɦɤɚɯ ɰɢɤɥɢɱɧɵɯ ɪɚɫɯɨɞɨɜ ɞɥɹ ɫɬɚɛɢɥɢɡɚɰɢɢ ɷɤɨɧɨɦɢɤɢ ɋɨɨɛɳɟɫɬɜɚ, ɧɟ ɪɟɲɟɧɵ. Ⱦɪɭɝɢɦ ɧɟɞɨɫɬɚɬɤɨɦ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ ɹɜɥɹɟɬɫɹ ɩɪɨɛɥɟɦɚ ɮɢɫɤɚɥɶɧɵɯ ɨɝɪɚɧɢɱɟɧɢɣ, ɜɜɟɞɟɧɧɵɯ Ɇɚɚɫɬɪɢɯɫɬɫɤɢɦ ɞɨɝɨɜɨɪɨɦ.
Ɂɞɟɫɶ
ɫɭɳɟɫɬɜɭɟɬ ɞɜɟ ɩɪɨɛɥɟɦɵ. ɋ ɨɞɧɨɣ ɫɬɨɪɨɧɵ, ɫɬɪɚɧɵ-ɱɥɟɧɵ ɩɵɬɚɸɬɫɹ ɢɡɛɟɠɚɬɶ ɮɢɫɤɚɥɶɧɵɯ ɨɝɪɚɧɢɱɟɧɢɣ, ɢ, ɜ ɬɨ ɠɟ ɜɪɟɦɹ, ɜɨɫɩɨɥɶɡɨɜɚɬɶɫɹ ɩɨɥɢɬɢɱɟɫɤɢɦɢ ɢ ɷɤɨɧɨɦɢɱɟɫɤɢɦɢ ɩɪɟɢɦɭɳɟɫɬɜɚɦɢ ɗɤɨɧɨɦɢɱɟɫɤɨɝɨ ɢ ɦɨɧɟɬɚɪɧɨɝɨ ɋɨɸɡɚ (ɗɆɋ).90 ɇɟɫɦɨɬɪɹ ɧɚ
ɬɨ, ɱɬɨ Ⱦɨɝɨɜɨɪ
ɭɫɬɚɧɚɜɥɢɜɚɟɬ ɩɨɪɨɝ
ɞɟɮɢɰɢɬɚ
ɢ
ɦɚɤɫɢɦɚɥɶɧɵɣ ɭɪɨɜɟɧɶ ɛɸɞɠɟɬɧɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɞɥɹ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɨɧ ɩɪɟɞɨɫɬɚɜɥɹɟɬ ɢɦ ɜɵɫɨɤɭɸ ɫɬɟɩɟɧɶ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨɫɬɢ ɜ ɨɩɪɟɞɟɥɟɧɢɢ ɩɨɫɬɚɜɥɟɧɧɵɯ ɰɟɥɟɣ. Ɍɚɤɚɹ ɜɨɡɦɨɠɧɨɫɬɶ ɩɨɜɵɲɚɟɬ ɜɟɪɨɹɬɧɨɫɬɶ ɬɨɝɨ, ɱɬɨ ɩɪɚɜɢɬɟɥɶɫɬɜɚ ɦɨɝɭɬ ɜɨɫɩɨɥɶɡɨɜɚɬɶɫɹ «ɨɛɯɨɞɧɵɦɢ ɩɭɬɹɦɢ» ɞɥɹ ɞɨɫɬɢɠɟɧɢɹ ɷɬɢɯ ɰɟɥɟɣ. ɉɪɨɛɥɟɦɚ ɜɨɡɧɢɤɚɟɬ ɜ ɫɢɥɭ ɬɨɝɨ, ɱɬɨ ɝɨɫɭɞɚɪɫɬɜɨ ɧɚɱɢɧɚɟɬ ɩɪɚɤɬɢɤɨɜɚɬɶ ɫɬɪɚɬɟɝɢɱɟɫɤɨɟ ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ ɞɥɹ ɞɨɫɬɢɠɟɧɢɹ ɭɫɬɚɧɨɜɥɟɧɧɵɯ ɰɟɥɟɣ ɢ ɫɨɨɬɜɟɬɫɬɜɢɹ ɤɪɢɬɟɪɢɹɦ ɗɆɋ, ɩɪɢ ɷɬɨɦ ɫɤɪɵɜɚɹ ɫɥɚɛɨɫɬɶ ɮɢɫɤɚɥɶɧɵɯ ɦɟɯɚɧɢɡɦɨɜ. ɋ ɞɪɭɝɨɣ ɫɬɨɪɨɧɵ, ɝɨɫɭɞɚɪɫɬɜɨ, ɢɦɟɸɳɟɟ ɫɢɥɶɧɭɸ ɷɤɨɧɨɦɢɤɭ, ɩɨɥɧɨɫɬɶɸ ɫɨɨɬɜɟɬɫɬɜɭɹ ɤɪɢɬɟɪɢɹɦ ɱɥɟɧɫɬɜɚ ɜ ɗɆɋ, ɢ ɞɨɫɬɢɝɚɟɬ ɰɟɥɢ, ɤɨɬɨɪɵɟ ɭɫɬɚɧɨɜɥɟɧɵ ɗɆɋ, ɞɥɹ ɫɥɚɛɵɯ ɫɬɪɚɧ; ɬɟɦ ɫɚɦɵɦ, ɷɤɨɧɨɦɢɤɚ ɫɢɥɶɧɨɣ ɫɬɪɚɧɵ ɧɟ ɩɨɥɧɨɫɬɶɸ ɢɫɩɨɥɶɡɭɟɬ ɫɜɨɣ ɩɨɬɟɧɰɢɚɥ.91 ɋɥɟɞɭɸɳɢɦ
ɧɟɞɨɫɬɚɬɤɨɦ
ɫɢɫɬɟɦɵ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ
ȿɋ
ɹɜɥɹɟɬɫɹ
ɜɨɡɦɨɠɧɨɫɬɶ ɩɨɹɜɥɟɧɢɹ ɧɟɞɨɫɬɚɬɤɚ ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɜ 89
Robert Ackrill. The European Union Budget, the Balanced Budget Rule and the Development of Common European Policies / Journal of Public Policy. Jan – Apr., 2000. Vol. 20 ʋ1, p. 5. 90 Ɉ ɜɜɟɞɟɧɧɵɯ ɗɆɋ ɨɝɪɚɧɢɱɟɧɢɹɯ ɧɚ ɩɨɪɨɝ ɞɟɮɢɰɢɬɚ ɢ ɭɪɨɜɟɧɶ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɝɨɜɨɪɢɬɫɹ ɜ ɝɥɚɜɟ, ɩɨɫɜɹɳɟɧɧɨɣ ɩɪɨɰɟɞɭɪɟ ɢɫɩɨɥɧɟɧɢɹ ɢ ɤɨɧɬɪɨɥɹ ɧɚɞ ɛɸɞɠɟɬɨɦ 91 James D. Savage. Budgetary Collective Action Problems: Convergence and Compliance under the Maastricht Treaty on European Union. Public Administration Review, vol. 61 #1 (Jan. – Feb., 2001), pp. 4353.
55
ɪɚɦɤɚɯ ɫɢɫɬɟɦɵ ɦɧɨɝɨɥɟɬɧɢɯ ɮɢɧɚɧɫɨɜɵɯ ɩɥɚɧɨɜ. ȼ ɪɚɦɤɚɯ ɦɧɨɝɨɥɟɬɧɢɯ ɮɢɧɚɧɫɨɜɵɯ ɩɥɚɧɨɜ ɭ ɢɧɫɬɢɬɭɬɨɜ ȿɋ ɩɨɹɜɥɹɟɬɫɹ ɜɨɡɦɨɠɧɨɫɬɶ ɨɛɨɣɬɢ ɢɥɢ ɢɡɛɟɠɚɬɶ ɪɟɲɟɧɢɹ ɫɥɨɠɧɵɯ ɷɤɨɧɨɦɢɱɟɫɤɢɯ ɢɥɢ ɩɨɥɢɬɢɱɟɫɤɢɯ ɜɨɩɪɨɫɨɜ, ɧɟ ɫɨɡɞɚɜɚɹ ɧɨɜɵɯ ɦɟɯɚɧɢɡɦɨɜ ɞɥɹ ɪɟɲɟɧɢɹ ɜɨɡɧɢɤɚɸɳɢɯ ɩɪɨɛɥɟɦ. ɂɦɟɧɧɨ ɜ ɪɚɦɤɚɯ
ɦɧɨɝɨɥɟɬɧɟɝɨ
ɩɥɚɧɚ
ɜɵɪɚɛɚɬɵɜɚɸɬɫɹ
ɨɩɪɟɞɟɥɟɧɧɨɝɨ ɧɚɩɪɚɜɥɟɧɢɹ ɩɨɥɢɬɢɤɢ
ɩɪɢɧɰɢɩɵ
ɨɫɭɳɟɫɬɜɥɟɧɢɹ
ɢ ɦɟɯɚɧɢɡɦɵ ɞɥɹ ɪɟɲɟɧɢɹ ɩɪɨɛɥɟɦ,
ɜɨɡɧɢɤɚɸɳɢɯ ɜ ɪɚɦɤɚɯ ɞɚɧɧɵɯ ɧɚɩɪɚɜɥɟɧɢɣ. Ɇɨɠɟɬ ɜɨɡɧɢɤɧɭɬɶ ɬɚɤɠɟ ɭɝɪɨɡɚ ɬɨɝɨ, ɱɬɨ ɪɚɫɯɨɞɵ ɧɚ ɨɩɪɟɞɟɥɟɧɧɵɟ ɧɚɩɪɚɜɥɟɧɢɹ ɩɨɥɢɬɢɤɢ ɛɭɞɭɬ ɪɚɫɬɢ ɜ ɚɛɫɨɥɸɬɧɨɦ ɢ ɨɬɧɨɫɢɬɟɥɶɧɨɦ ɜɵɪɚɠɟɧɢɢ, ɜ ɬɨ ɜɪɟɦɹ ɤɚɤ ɧɚ ɞɪɭɝɢɟ ɧɚɩɪɚɜɥɟɧɢɹ – ɬɨɥɶɤɨ ɜ ɚɛɫɨɥɸɬɧɨɦ.92 ɇɟɫɦɨɬɪɹ ɧɚ ɫɭɳɟɫɬɜɨɜɚɧɢɟ
ɜɟɪɨɹɬɧɨɫɬɢ
ɧɢɡɤɨɣ
ɫɬɟɩɟɧɢ
ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ,
ɦɧɨɝɨɧɚɰɢɨɧɚɥɶɧɵɟ ɮɢɧɚɧɫɨɜɵɟ ɩɥɚɧɵ, ɜɫɟ-ɬɚɤɢ, ɛɵɥɢ ɩɪɢɡɜɚɧɵ ɩɨɜɵɫɢɬɶ ɩɪɨɡɪɚɱɧɨɫɬɶ ɜ ɪɚɦɤɚɯ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɢ ɬɨɱɧɨ ɨɛɨɡɧɚɱɢɬɶ ɟɠɟɝɨɞɧɵɟ ɥɢɦɢɬɵ ɧɚ ɪɚɫɯɨɞɵ, ɜ ɪɚɦɤɚɯ ɤɨɬɨɪɵɯ ɩɪɢɧɢɦɚɸɬɫɹ ɛɨɥɟɟ ɞɟɬɚɥɶɧɵɟ ɛɸɞɠɟɬɧɵɟ ɪɟɲɟɧɢɹ. ɇɟɝɚɬɢɜɧɨ
ɧɚ
ɫɢɫɬɟɦɟ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ
ȿɋ
ɦɨɠɟɬ
ɨɬɪɚɡɢɬɶɫɹ
ɦɧɨɝɨɭɪɨɜɧɟɜɚɹ ɫɢɫɬɟɦɚ ɭɩɪɚɜɥɟɧɢɹ ȿɋ, ɜ ɤɨɬɨɪɨɣ ɦɟɯɚɧɢɡɦɵ ɤɨɨɪɞɢɧɚɰɢɢ ɦɟɠɞɭ ɭɱɚɫɬɧɢɤɚɦɢ ɪɚɡɧɵɯ ɭɪɨɜɧɟɣ ɱɚɫɬɨ ɪɚɛɨɬɚɸɬ ɧɟɷɮɮɟɤɬɢɜɧɨ. ɗɬɨ ɦɨɠɟɬ ɩɪɢɜɟɫɬɢ ɤ ɨɬɫɭɬɫɬɜɢɸ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɢ ɜ ɞɟɣɫɬɜɢɹɯ, ɧɟɨɞɢɧɚɤɨɜɨɦɭ ɩɨɧɢɦɚɧɢɸ ɰɟɥɟɣ, ɬɪɭɞɧɨɫɬɹɦ ɜ ɞɨɫɬɢɠɟɧɢɢ ɤɨɧɫɟɧɫɭɫɚ. ɉɪɟɨɞɨɥɟɧɢɟ ɷɬɢɯ ɬɪɭɞɧɨɫɬɟɣ ɹɜɥɹɟɬɫɹ ɨɞɧɢɦ ɢɡ ɨɫɧɨɜɧɵɯ ɭɫɥɨɜɢɣ ɞɥɹ ɦɚɤɫɢɦɢɡɚɰɢɢ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ ɜ ɭɩɪɚɜɥɟɧɢɢ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ. Ɍɚɤɠɟ ɜ ɞɨɫɬɢɠɟɧɢɢ ɷɬɨɣ ɰɟɥɢ ɜɟɫɨɦɭɸ ɪɨɥɶ ɦɨɠɟɬ ɢɝɪɚɬɶ ɭɩɪɨɳɟɧɢɟ ɦɟɯɚɧɢɡɦɨɜ ɫɨɝɥɚɫɨɜɚɧɢɹ ɢ ɡɚɦɟɳɟɧɢɟ ɫɭɳɟɫɬɜɭɸɳɟɝɨ ɨɛɴɟɦɚ ɤɨɦɩɥɟɤɫɧɵɯ ɤɨɦɩɟɬɟɧɰɢɣ ɜ ɩɪɨɰɟɫɫɚɯ
ɜɵɪɚɛɨɬɤɢ
ɢ
ɩɪɢɧɹɬɢɹ
ɪɟɲɟɧɢɣ,
ɚ
ɬɚɤɠɟ
ɢɧɫɬɪɭɦɟɧɬɨɜ,
ɢɫɩɨɥɶɡɭɟɦɵɯ ɧɚ ɦɟɫɬɧɨɦ, ɪɟɝɢɨɧɚɥɶɧɨɦ, ɧɚɰɢɨɧɚɥɶɧɨɦ ɢ ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɦ ɭɪɨɜɧɹɯ. ɑɬɨ ɤɚɫɚɟɬɫɹ ɩɪɟɢɦɭɳɟɫɬɜ ɫɭɳɟɫɬɜɭɸɳɟɣ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ, ɬɨ 92
ɜ
ɤɚɱɟɫɬɜɟ
ɨɫɧɨɜɧɨɝɨ
ɩɪɟɢɦɭɳɟɫɬɜɚ
ɫɬɨɢɬ
ɨɬɦɟɬɢɬɶ
ɦɟɯɚɧɢɡɦɵ,
Ɍɚɤɚɹ ɭɝɪɨɡɚ ɫɭɳɟɫɬɜɭɟɬ ɞɥɹ ɪɚɫɯɨɞɨɜ ɧɚ ɨɫɭɳɟɫɬɜɥɟɧɢɟ ɨɛɳɟɣ ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɨɣ ɩɨɥɢɬɢɤɢ.
56
ɨɛɟɫɩɟɱɢɜɚɸɳɢɟ ɫɬɚɛɢɥɶɧɨɫɬɶ ɢ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ ɜ ɞɟɣɫɬɜɢɹɯ ɫɬɪɚɧ-ɱɥɟɧɨɜ. Ɍɚɤɢɦɢ ɦɟɯɚɧɢɡɦɚɦɢ ɹɜɥɹɸɬɫɹ ɦɧɨɝɨɥɟɬɧɹɹ ɮɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ ɢ ɫɢɫɬɟɦɚ ɨɛɟɫɩɟɱɟɧɢɹ ɫɨɛɫɬɜɟɧɧɵɦɢ ɪɟɫɭɪɫɚɦɢ, ɜɤɥɸɱɚɸɳɚɹ ɪɚɡɥɢɱɧɵɟ ɢɫɬɨɱɧɢɤɢ ɮɢɧɚɧɫɨɜɵɯ ɩɨɫɬɭɩɥɟɧɢɣ. ɇɟɫɦɨɬɪɹ ɧɚ ɤɪɢɬɢɤɭ, ɜɵɞɜɢɝɚɟɦɭɸ ɫɢɫɬɟɦɟ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ, ɤɨɬɨɪɚɹ ɡɚɤɥɸɱɚɬɫɹ
ɜ
ɧɟɷɮɮɟɤɬɢɜɧɨɫɬɢ
ɦɟɯɚɧɢɡɦɨɜ
ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ
ɦɟɠɞɭ
ɭɱɚɫɬɧɢɤɚɦɢ ɪɚɡɥɢɱɧɵɯ ɭɪɨɜɧɟɣ ɫɢɫɬɟɦɵ ɭɩɪɚɜɥɟɧɢɹ, ɪɚɡɥɢɱɢɢ ɜɤɥɚɞɨɜ ɫɬɪɚɧɱɥɟɧɨɜ, ɧɢɡɤɨɣ ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ, ɫɬɨɢɬ ɨɬɦɟɬɢɬɶ, ɱɬɨ ɝɥɚɜɧɵɦ ɨɛɪɚɡɨɦ, ɞɚɧɧɚɹ ɫɢɫɬɟɦɚ ɨɛɟɫɩɟɱɢɜɚɟɬ ɫɬɚɛɢɥɶɧɨɫɬɶ ɢ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ ɜ ɤɨɨɪɞɢɧɚɰɢɢ ɦɟɠɞɭ ɪɚɡɧɨɪɨɞɧɵɦɢ ɝɨɫɭɞɚɪɫɬɜɚɦɢ-ɱɥɟɧɚɦɢ,
ɢ ɜ ɫɜɨɟɦ ɪɨɞɟ, ɹɜɥɹɟɬɫɹ
ɧɚɢɛɨɥɟɟ ɨɩɬɢɦɚɥɶɧɨɣ ɦɨɞɟɥɶɸ ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɋɨɨɛɳɟɫɬɜɚ. Ɉɞɧɚɤɨ ɫɨɜɪɟɦɟɧɧɵɟ ɩɪɨɰɟɫɫɵ ɪɟɮɨɪɦɢɪɨɜɚɧɢɹ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ ɧɚɩɪɚɜɥɟɧɵ ɧɚ ɩɪɟɨɞɨɥɟɧɢɟ ɫɭɳɟɫɬɜɭɸɳɢɯ ɩɪɨɛɥɟɦ. ȼ ɱɚɫɬɧɨɫɬɢ, ɨɛɫɭɠɞɚɟɬɫɹ ɪɹɞ ɜɨɩɪɨɫɨɜ, ɫɜɹɡɚɧɧɵɯ ɫ ɩɨɢɫɤɨɦ ɛɚɥɚɧɫɚ ɦɟɠɞɭ ɫɬɚɛɢɥɶɧɨɫɬɶɸ ɢ ɝɢɛɤɨɫɬɶɸ ɜ ɪɚɦɤɚɯ ɦɧɨɝɨɥɟɬɧɢɯ ɮɢɧɚɧɫɨɜɵɯ ɩɥɚɧɨɜ. ɇɟɦɚɥɨɜɚɠɧɵɦ ɨɫɬɚɟɬɫɹ ɜɨɩɪɨɫ ɫɩɨɫɨɛɚ ɨɬɪɚɠɟɧɢɹ ɩɨɥɢɬɢɱɟɫɤɢɯ ɰɟɥɟɣ ɜ ɩɪɢɨɪɢɬɟɬɧɵɯ ɪɚɫɯɨɞɚɯ, ɭɜɹɡɤɢ ɰɟɥɟɣ, ɡɚɞɚɱ, ɦɟɯɚɧɢɡɦɨɜ ɢ ɢɧɞɢɤɚɬɨɪɨɜ ɪɟɚɥɢɡɚɰɢɢ ɩɨɥɢɬɢɤ. Ɋɚɡɪɚɛɚɬɵɜɚɸɬɫɹ ɨɬɞɟɥɶɧɵɟ ɩɨɞɯɨɞɵ ɞɥɹ ɪɟɚɥɢɡɚɰɢɢ ɨɬɞɟɥɶɧɵɯ ɩɨɥɢɬɢɱɟɫɤɢɯ ɧɚɩɪɚɜɥɟɧɢɣ, ɫ ɭɱɟɬɨɦ ɪɟɲɟɧɢɹ ɩɪɨɛɥɟɦɵ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɢ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ. Ɉɬɞɟɥɶɧɵɣ ɚɤɰɟɧɬ ɫɬɚɜɢɬɫɹ ɧɚ ɩɨɜɵɲɟɧɢɢ
ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ
ɢ
ɩɨɞɨɬɱɟɬɧɨɫɬɢ
ɜ
ɪɚɦɤɚɯ
ɫɢɫɬɟɦɵ
93
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ.
3.4 Ɋɚɡɪɚɛɨɬɤɚ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɞɥɹ ɪɟɝɢɨɧɚɥɶɧɵɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ, ɱɥɟɧɨɦ ɤɨɬɨɪɵɯ ɹɜɥɹɟɬɫɹ Ɋɨɫɫɢɣɫɤɚɹ Ɏɟɞɟɪɚɰɢɹ Ɉɩɵɬ ȿɋ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɫɥɨɠɢɥɫɹ ɜɫɥɟɞɫɬɜɢɟ ɩɨɫɬɨɹɧɧɵɯ
ɩɪɨɰɟɫɫɨɜ
ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɹ,
ɚɞɚɩɬɚɰɢɢ
ɤ
ɦɟɧɹɸɳɢɦɫɹ
ɭɫɥɨɜɢɹɦ, ɜɵɪɚɛɨɬɤɢ ɧɚɢɛɨɥɟɟ ɨɩɬɢɦɚɥɶɧɵɯ ɪɟɲɟɧɢɣ ɪɚɫɩɪɟɞɟɥɟɧɢɹ ɪɟɫɭɪɫɨɜ ɋɨɨɛɳɟɫɬɜɚ. ɇɟɫɨɦɧɟɧɧɨ, ɩɨɥɭɱɟɧɧɵɣ ɨɩɵɬ ɹɜɥɹɟɬɫɹ ɭɧɢɤɚɥɶɧɵɦ ɜ ɫɢɥɭ 93
Reforming the Budget, Changing the Europe. http://ec.europa.eu/budget/reform/index_en.htm
57
ɫɩɟɰɢɮɢɤɢ ȿɋ ɫ ɷɤɨɧɨɦɢɱɟɫɤɨɣ, ɩɨɥɢɬɢɱɟɫɤɨɣ, ɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɣ ɬɨɱɤɢ ɡɪɟɧɢɹ. Ɍɟɦ ɧɟ ɦɟɧɟɟ, ɜɵɪɚɛɨɬɚɧɧɵɟ ɦɟɯɚɧɢɡɦɵ ɢ ɩɪɢɧɰɢɩɵ ɭɩɪɚɜɥɟɧɢɹ ɩɪɟɞɫɬɚɜɥɹɸɬ ɫɨɛɨɣ ɢɧɬɟɪɟɫ ɞɥɹ ɞɟɬɚɥɶɧɨɝɨ ɢɡɭɱɟɧɢɹ ɢ ɨɰɟɧɤɢ ɜɨɡɦɨɠɧɨɫɬɢ ɩɪɢɦɟɧɟɧɢɹ
ɫɮɨɪɦɢɪɨɜɚɜɲɢɯɫɹ
ɩɪɚɤɬɢɤ
ɞɥɹ
ɞɪɭɝɢɯ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ
ɨɛɴɟɞɢɧɟɧɢɣ. Ʉɚɤ ɛɵɥɨ ɨɛɨɡɧɚɱɟɧɨ ɪɚɧɟɟ, ɭɤɪɟɩɥɟɧɢɟ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɪɟɝɢɨɧɚɥɶɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɧɚ ɩɨɫɬɫɨɜɟɬɫɤɨɦ ɩɪɨɫɬɪɚɧɫɬɜɟ ɞɥɹ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɹɜɥɹɟɬɫɹ ɩɪɢɨɪɢɬɟɬɧɨɣ ɡɚɞɚɱɟɣ ɜ ɪɚɦɤɚɯ ɪɟɚɥɢɡɚɰɢɢ Ʉɨɧɰɟɩɰɢɢ ɜɧɟɲɧɟɣ ɩɨɥɢɬɢɤɢ. Ɉɞɧɢɦ ɢɡ ɨɫɧɨɜɧɵɯ
ɮɚɤɬɨɪɨɜ, ɫɩɨɫɨɛɫɬɜɭɸɳɢɯ
ɩɪɨɰɟɫɫɚɦ
ɢɧɬɟɝɪɚɰɢɢ, ɹɜɥɹɟɬɫɹ ɨɛɟɫɩɟɱɟɧɢɟ ɭɫɬɨɣɱɢɜɵɯ ɦɟɯɚɧɢɡɦɨɜ ɤɨɨɪɞɢɧɚɰɢɢ ɦɟɠɞɭ ɱɥɟɧɚɦɢ ɩɪɢ ɩɪɢɧɹɬɢɢ ɢ ɪɟɚɥɢɡɚɰɢɢ ɫɨɜɦɟɫɬɧɵɯ ɪɟɲɟɧɢɣ, ɜ ɬɨɦ ɱɢɫɥɟ ɜ ɪɚɦɤɚɯ ɭɩɪɚɜɥɟɧɢɹ ɫɨɜɦɟɫɬɧɵɦ ɛɸɞɠɟɬɨɦ. ɋɥɟɞɨɜɚɬɟɥɶɧɨ, ɭɤɪɟɩɥɟɧɢɟ ɢ ɩɨɜɵɲɟɧɢɟ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɫɢɫɬɟɦɵ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɦɨɠɟɬ
ɫɩɨɫɨɛɫɬɜɨɜɚɬɶ
ɞɨɫɬɢɠɟɧɢɸ
ɩɨɫɬɚɜɥɟɧɧɨɣ
ɡɚɞɚɱɢ
ɭɤɪɟɩɥɟɧɢɹ
ɢɧɬɟɝɪɚɰɢɢ ɪɟɝɢɨɧɚɥɶɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɜ ɰɟɥɨɦ. ȼ ɷɬɨɣ ɫɜɹɡɢ, ɢɡɭɱɟɧɢɟ ɢ ɚɧɚɥɢɡ ɫɭɳɟɫɬɜɭɸɳɟɝɨ ɨɩɵɬɚ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɪɟɝɢɨɧɚɥɶɧɵɦɢ ɛɸɞɠɟɬɧɵɦɢ ɫɢɫɬɟɦɚɦɢ ɩɪɟɞɫɬɚɜɥɹɟɬ ɫɭɳɟɫɬɜɟɧɧɵɣ ɢɧɬɟɪɟɫ. ȼ
ɞɚɧɧɨɣ
ɪɚɛɨɬɟ
ɩɪɟɞɫɬɚɜɥɹɟɬɫɹ
ɜɨɡɦɨɠɧɵɦ
ɩɪɨɜɟɫɬɢ
ɚɧɚɥɢɡ
ɩɪɢɦɟɧɢɦɨɫɬɢ ɦɟɯɚɧɢɡɦɨɜ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ ɞɥɹ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ
ɪɟɝɢɨɧɚɥɶɧɵɯ
ɨɛɴɟɞɢɧɟɧɢɣ,
ɱɥɟɧɨɦ
ɤɨɬɨɪɵɯ
ɹɜɥɹɟɬɫɹ
Ɋɨɫɫɢɣɫɤɚɹ Ɏɟɞɟɪɚɰɢɹ ɢ ɜɵɪɚɛɨɬɚɬɶ ɪɟɤɨɦɟɧɞɚɰɢɢ ɩɨ ɢɫɩɨɥɶɡɨɜɚɧɢɸ ɫɥɨɠɢɜɲɢɯɫɹ ɩɪɚɤɬɢɤ. ȼɨɡɦɨɠɧɨɫɬɶ ɩɪɢɦɟɧɟɧɢɹ ɩɪɚɤɬɢɤ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ ɞɥɹ Ɋɨɫɫɢɢ ɦɨɠɟɬ ɛɵɬɶ ɨɛɨɫɧɨɜɚɧɚ ɧɟɫɤɨɥɶɤɢɦɢ ɩɪɢɱɢɧɚɦɢ. ȼɨ-ɩɟɪɜɵɯ, ɤɚɤ ɢ ȿɋ, ɞɚɧɧɵɟ ɢɧɬɟɝɪɚɰɢɨɧɧɵɟ ɨɛɴɟɞɢɧɟɧɢɹ ɢɦɟɸɬ ɱɟɬɤɢɟ ɫɢɫɬɟɦɵ ɭɩɪɚɜɥɟɧɢɹ ɫ ɠɟɫɬɤɢɦɢ ɦɟɯɚɧɢɡɦɚɦɢ ɩɪɢɧɹɬɢɹ ɢ ɪɟɚɥɢɡɚɰɢɢ ɪɟɲɟɧɢɣ, ɨɛɥɚɞɚɸɳɢɯ ɦɟɠɞɭɧɚɪɨɞɧɨɣ ɩɪɚɜɨɫɩɨɫɨɛɧɨɫɬɶɸ. ȼɨ-ɜɬɨɪɵɯ, ɤɚɤ ɢ ȿɋ, ɮɨɪɦɢɪɨɜɚɧɢɟ ɋɇȽ, ɋɨɸɡɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ, ɚ ɜɩɨɫɥɟɞɫɬɜɢɢ ɢ ȿɜɪȺɡɗɋ ɫɬɚɥɨ ɫɥɟɞɫɬɜɢɟɦ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɩɪɨɰɟɫɫɨɜ, ɫɩɨɫɨɛɫɬɜɨɜɚɜɲɢɯ ɮɨɪɦɢɪɨɜɚɧɢɸ ɟɞɢɧɨɝɨ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɩɪɨɫɬɪɚɧɫɬɜɚ, ɬɚɦɨɠɟɧɧɨɝɨ ɫɨɸɡɚ, ɨɛɳɟɝɨ ɩɪɨɫɬɪɚɧɫɬɜɚ ɤɨɥɥɟɤɬɢɜɧɨɣ ɛɟɡɨɩɚɫɧɨɫɬɢ. 58
ȼ ɧɚɫɬɨɹɳɟɟ ɜɪɟɦɹ ɜɫɟ ɩɟɪɟɱɢɫɥɟɧɧɵɟ ɢɧɬɟɝɪɚɰɢɨɧɧɵɟ ɩɪɨɰɟɫɫɵ ɧɟ ɢɦɟɸɬ ɞɨɫɬɚɬɨɱɧɨ ɱɟɬɤɨɣ ɮɨɪɦɚɥɢɡɚɰɢɢ, ɢ ɞɨɫɬɚɬɨɱɧɨɣ ɫɬɟɩɟɧɢ ɢɧɫɬɢɬɭɰɢɨɧɚɥɢɡɚɰɢɢ ɜ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɹɯ ɫ ɭɱɚɫɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ. ɇɚ ɫɟɝɨɞɧɹɲɧɢɣ ɞɟɧɶ ɨɫɧɨɜɧɵɟ ɩɪɢɧɰɢɩɵ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɫɢɫɬɟɦɚɦɢ ɹɜɥɹɸɬɫɹ ɫɯɨɠɢɦɢ ɞɥɹ ɜɫɟɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɧɚ ɩɪɨɫɬɪɚɧɫɬɜɟ
ɋɇȽ,
ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɯ
ɱɥɟɧɨɦ ɢ
ɤɨɬɨɪɵɯ
ɨɩɟɪɚɰɢɨɧɧɵɯ
ɹɜɥɹɟɬɫɹ ɛɸɞɠɟɬɨɜ
Ɋɨɫɫɢɹ.
Ɍɚɤ,
ɞɨɯɨɞɵ
ɪɚɫɫɦɚɬɪɢɜɚɟɦɵɯ
ɧɚɦɢ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɮɨɪɦɢɪɭɸɬɫɹ ɧɚ ɨɫɧɨɜɟ ɞɨɥɟɜɵɯ ɜɡɧɨɫɨɜ ɫɬɪɚɧɱɥɟɧɨɜ. Ȼɸɞɠɟɬɵ ɢɧɫɬɢɬɭɬɨɜ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɭɬɜɟɪɠɞɚɸɬɫɹ ɫɨɜɟɬɚɦɢ ɝɥɚɜ ɝɨɫɭɞɚɪɫɬɜ ɩɨ ɩɪɟɞɫɬɚɜɥɟɧɢɸ ɫɨɜɟɬɨɜ ɝɥɚɜ ɩɪɚɜɢɬɟɥɶɫɬɜ. ȼ ɨɬɥɢɱɢɟ ɨɬ ɛɸɞɠɟɬɚ ȿɋ, ɜ ɤɨɬɨɪɨɦ ɪɚɫɯɨɞɵ ɱɟɬɤɨ ɞɟɥɹɬɫɹ ɧɚ ɨɛɹɡɚɬɟɥɶɧɵɟ ɢ ɧɟɨɛɹɡɚɬɟɥɶɧɵɟ, ɛɸɞɠɟɬɵ ɋɇȽ, ȿɜɪȺɡɗɋ, ɋɨɸɡɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ ɜɤɥɸɱɚɸɬ ɬɨɥɶɤɨ ɪɚɫɯɨɞɵ ɧɚ ɨɛɟɫɩɟɱɟɧɢɟ ɞɟɹɬɟɥɶɧɨɫɬɢ ɨɪɝɚɧɨɜ, ɩɪɨɜɟɞɟɧɢɟ ɫɨɜɦɟɫɬɧɵɯ ɦɟɪɨɩɪɢɹɬɢɣ ɢ ɦɟɠɝɨɫɭɞɚɪɫɬɜɟɧɧɵɯ ɩɪɨɝɪɚɦɦ. ɉɨɫɬɨɹɧɧɵɟ ɜɨ ɜɪɟɦɟɧɧɨɦ ɢɧɬɟɪɜɚɥɟ ɪɚɫɯɨɞɵ ɜɨɡɧɢɤɚɸɬ ɜ ɛɸɞɠɟɬɟ ɜ ɬɨɦ ɫɥɭɱɚɟ, ɟɫɥɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɟ ɨɛɴɟɞɢɧɟɧɢɹ ɩɪɨɜɨɞɹɬ ɞɨɥɝɨɫɪɨɱɧɵɟ ɩɪɨɝɪɚɦɦɵ. Ɉɞɧɚɤɨ ɷɬɨ ɧɟ ɹɜɥɹɟɬɫɹ ɦɟɯɚɧɢɡɦɨɦ ɨɛɟɫɩɟɱɟɧɢɹ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɢ ɢ ɩɪɢɨɪɢɬɟɬɧɨɫɬɢ ɡɚɞɚɱ, ɤɨɬɨɪɵɣ ɯɚɪɚɤɬɟɪɟɧ ɞɥɹ ɨɛɹɡɚɬɟɥɶɧɵɯ ɪɚɫɯɨɞɨɜ ɜ ɪɚɦɤɚɯ ɛɸɞɠɟɬɚ ȿɋ. ɋɭɳɟɫɬɜɭɸɳɢɟ ɫɢɫɬɟɦɵ ɨɛɟɫɩɟɱɟɧɢɹ ɞɟɧɟɠɧɵɯ ɩɨɫɬɭɩɥɟɧɢɣ ɧɟ ɦɨɝɭɬ ɨɛɟɫɩɟɱɢɬɶ ɩɪɨɜɟɞɟɧɢɟ ɞɨɥɝɨɫɪɨɱɧɵɯ ɮɢɧɚɧɫɨɜɵɯ ɩɪɨɟɤɬɨɜ. ȼ ɨɬɥɢɱɢɟ ɨɬ ɫɬɚɛɢɥɶɧɨɣ ɫɢɫɬɟɦɵ ɢɫɬɨɱɧɢɤɨɜ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ ȿɋ, ɜ ɤɨɬɨɪɭɸ ɜɯɨɞɹɬ ɞɨɯɨɞɵ ɨɬ ɇȾɋ, ɞɨɯɨɞɵ, ɮɨɪɦɢɪɭɸɳɢɟɫɹ ɢɡ ɩɪɟɞɨɫɬɚɜɥɹɟɦɨɣ ɞɨɥɢ ȼɇɉ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɬɚɦɨɠɟɧɧɵɟ ɫɛɨɪɵ, ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɵɟ ɩɨɲɥɢɧɵ, ɜɡɢɦɚɟɦɵɟ ɫ
ɷɤɨɧɨɦɢɱɟɫɤɢɯ
ɬɪɚɧɫɚɤɰɢɣ,
ɫɢɫɬɟɦɚ
ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ
ɛɸɞɠɟɬɨɜ
ɪɚɫɫɦɚɬɪɢɜɚɟɦɵɯ ɧɚɦɢ ɨɪɝɚɧɢɡɚɰɢɣ ɜɤɥɸɱɚɟɬ ɬɨɥɶɤɨ ɨɞɢɧ ɢɫɬɨɱɧɢɤ ɞɟɧɟɠɧɵɯ ɩɨɫɬɭɩɥɟɧɢɣ – ɩɪɹɦɵɟ ɞɨɥɟɜɵɟ ɜɡɧɨɫɵ ɫɬɪɚɧ-ɱɥɟɧɨɜ. ɉɪɢ ɷɬɨɦ ɜ ɫɥɭɱɚɟ ȿɜɪȺɡɗɋ ɞɨɥɢ ɪɚɫɩɪɟɞɟɥɹɸɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɪɚɫɩɪɟɞɟɥɟɧɢɟɦ ɝɨɥɨɫɨɜ ɩɪɢ ɩɪɢɧɹɬɢɢ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ ɪɟɲɟɧɢɣ.94 94 ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬɚɬɶɟɣ 13 Ⱦɨɝɨɜɨɪɚ ɨɛ ɭɱɪɟɠɞɟɧɢɢ ȿɜɪɚɡɢɣɫɤɨɝɨ ɗɤɨɧɨɦɢɱɟɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ ɨɬ 10 ɨɤɬɹɛɪɹ 2000 ɝɨɞɚ ɫ ɢɡɦɟɧɟɧɢɹɦɢ ɨɬ 25 ɹɧɜɚɪɹ 2006 ɝ. ɢ ɨɬ 6 ɨɤɬɹɛɪɹ 2007 ɝ.
59
ȼ ɰɟɥɨɦ, ɛɸɞɠɟɬɧɵɟ ɩɪɨɰɟɫɫɵ ȿɜɪȺɡɗɋ, ɋɇȽ, ɋɨɸɡɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ ɧɟ ɹɜɥɹɸɬɫɹ ɱɟɬɤɨ ɮɨɪɦɚɥɢɡɨɜɚɧɧɵɦɢ, ɚ ɩɪɨɰɟɞɭɪɵ ɫɨɝɥɚɫɨɜɚɧɢɹ, ɩɪɢɧɹɬɢɹ ɢ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɨɜ ɞɚɸɬ ɦɧɨɠɟɫɬɜɨ ɜɨɡɦɨɠɧɨɫɬɟɣ ɞɥɹ ɧɟɫɨɛɥɸɞɟɧɢɹ ɡɚɤɪɟɩɥɟɧɧɵɯ ɩɪɚɜɢɥ. ȼ ɨɬɥɢɱɢɟ ɨɬ ȿɋ, ɨɛɳɟɣ ɱɟɪɬɨɣ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɪɚɫɫɦɚɬɪɢɜɚɟɦɵɯ ɧɚɦɢ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ
ɫɨɝɥɚɫɨɜɚɧɢɹ
ɨɛɴɟɞɢɧɟɧɢɣ ɹɜɥɹɟɬɫɹ ɬɨ, ɱɬɨ
ɛɸɞɠɟɬɨɜ
ɋɨɨɛɳɟɫɬɜ
ɧɟ
ɩɟɪɟɞɚɧɵ
ɦɟɯɚɧɢɡɦɵ ɞɥɹ ɩɨɥɧɨɫɬɶɸ
ɧɚ
ɧɚɞɧɚɰɢɨɧɚɥɶɧɵɣ ɭɪɨɜɟɧɶ. Ɍɚɤ ɜ ɩɪɨɰɟɫɫɚɯ ɫɨɝɥɚɫɨɜɚɧɢɹ ɛɸɞɠɟɬɨɜ ɋɇȽ, ȿɜɪȺɡɗɋ
ɢ
ɋɨɸɡɚ
Ɋɨɫɫɢɢ
ɢ
Ȼɟɥɨɪɭɫɫɢɢ
ɩɪɢɧɢɦɚɸɬ
ɭɱɚɫɬɢɟ
ɤɚɤ
ɧɚɞɧɚɰɢɨɧɚɥɶɧɵɟ ɢɧɫɬɢɬɭɬɵ ɋɨɨɛɳɟɫɬɜ, ɬɚɤ ɢ ɧɚɰɢɨɧɚɥɶɧɵɟ ɩɪɚɜɢɬɟɥɶɫɬɜɚ ɫɬɪɚɧ-ɱɥɟɧɨɜ. ɋ ɨɞɧɨɣ ɫɬɨɪɨɧɵ, ɭɱɚɫɬɢɟ ɛɨɥɶɲɟɝɨ ɱɢɫɥɚ ɢɧɫɬɢɬɭɬɨɜ ɜ ɩɪɢɧɹɬɢɢ ɪɟɲɟɧɢɹ ɨ ɛɸɞɠɟɬɟ ɨɬɜɟɱɚɟɬ ɩɪɢɧɰɢɩɭ ɬɪɚɧɫɩɚɪɟɬɧɨɫɬɢ. ɋ ɞɪɭɝɨɣ ɫɬɨɪɨɧɵ,
ɬɚɤɚɹ
ɞɟɥɟɝɢɪɨɜɚɬɶ
ɩɪɨɰɟɞɭɪɚ
ɩɨɥɧɨɦɨɱɢɹ
ɩɨ
ɭɤɚɡɵɜɚɟɬ
ɧɚ
ɧɟɝɨɬɨɜɧɨɫɬɶ
ɫɬɪɚɧ-ɱɥɟɧɨɜ
ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɚɦɢ ɨɪɝɚɧɢɡɚɰɢɣ ɧɚ
ɧɚɞɧɚɰɢɨɧɚɥɶɧɵɣ ɭɪɨɜɟɧɶ. ɇɟɨɛɯɨɞɢɦɨɫɬɶ ɫɨɝɥɚɫɨɜɚɧɢɹ ɛɸɞɠɟɬɨɜ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɫ ɧɚɰɢɨɧɚɥɶɧɵɦɢ ɩɪɚɜɢɬɟɥɶɫɬɜɚɦɢ ɬɚɤɠɟ ɨɛɨɫɧɨɜɵɜɚɟɬɫɹ ɬɟɦ, ɱɬɨ ɜ ɞɚɧɧɵɯ ɨɪɝɚɧɢɡɚɰɢɹɯ ɧɟɬ ɭɫɬɚɧɨɜɥɟɧɧɵɯ ɦɟɯɚɧɢɡɦɨɜ ɮɨɪɦɢɪɨɜɚɧɢɹ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ. Ʉɚɠɞɚɹ ɫɬɪɚɧɚ-ɱɥɟɧ ɨɪɝɚɧɢɡɚɰɢɢ ɜɵɪɚɛɚɬɵɜɚɟɬ ɫɨɛɫɬɜɟɧɧɵɟ ɪɟɲɟɧɢɹ ɩɨ ɡɚɩɪɚɲɢɜɚɟɦɵɦ ɧɚɞɧɚɰɢɨɧɚɥɶɧɵɦɢ ɢɧɫɬɢɬɭɬɚɦɢ ɫɪɟɞɫɬɜɚɦ ɢ ɜ ɤɨɧɟɱɧɨɦ ɢɬɨɝɟ ɜɵɞɟɥɹɸɬ ɫɭɦɦɵ ɛɸɞɠɟɬɧɵɯ ɫɪɟɞɫɬɜ, ɜɤɥɸɱɟɧɧɵɯ ɜ ɝɨɫɭɞɚɪɫɬɜɟɧɧɵɟ ɛɸɞɠɟɬɵ ɫɬɨɪɨɧ. ȼɵɞɟɥɟɧɧɵɟ ɫɪɟɞɫɬɜɚ ɦɨɝɭɬ ɨɬɥɢɱɚɬɶɫɹ ɨɬ ɡɚɩɪɚɲɢɜɚɟɦɵɯ ɫɪɟɞɫɬɜ
ɧɚ
ɩɨɤɪɵɬɢɟ
ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɯ
ɢ
ɨɩɟɪɚɰɢɨɧɧɵɯ
ɪɚɫɯɨɞɨɜ
ɧɚɞɧɚɰɢɨɧɚɥɶɧɵɯ ɢɧɫɬɢɬɭɬɨɜ.
http://www.evrazes.com/ru/main/infopage/174/ ɞɨɥɟɜɨɣ ɜɡɧɨɫ ɫɬɨɪɨɧ ɪɚɫɩɪɟɞɟɥɹɟɬɫɹ ɫɥɟɞɭɸɳɢɦ ɨɛɪɚɡɨɦ: Ɋɟɫɩɭɛɥɢɤɚ Ȼɟɥɚɪɭɫɶ – 15 ɝɨɥɨɫɨɜ; Ɋɟɫɩɭɛɥɢɤɚ Ʉɚɡɚɯɫɬɚɧ – 15 ɝɨɥɨɫɨɜ; Ʉɵɪɝɵɡɫɤɚɹ Ɋɟɫɩɭɛɥɢɤɚ – 7,5 ɝɨɥɨɫɨɜ; Ɋɨɫɫɢɣɫɤɚɹ Ɏɟɞɟɪɚɰɢɹ – 40 ɝɨɥɨɫɨɜ; Ɋɟɫɩɭɛɥɢɤɚ Ɍɚɞɠɢɤɢɫɬɚɧ – 7,5 ɝɨɥɨɫɨɜ; Ɋɟɫɩɭɛɥɢɤɚ ɍɡɛɟɤɢɫɬɚɧ – 15 ɝɨɥɨɫɨɜ.
60
əɜɧɵɦ ɧɟɞɨɫɬɚɬɤɨɦ ɫɥɨɠɢɜɲɢɯɫɹ ɫɢɫɬɟɦ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɹɜɥɹɟɬɫɹ ɨɬɫɭɬɫɬɜɢɟ ɦɟɯɚɧɢɡɦɨɜ ɫɨɝɥɚɫɨɜɚɧɢɹ ɜ ɫɥɭɱɚɟ ɪɚɫɯɨɠɞɟɧɢɹ ɦɧɟɧɢɣ ɫɬɨɪɨɧ. ȼ ɨɬɥɢɱɢɟ ɨɬ ɩɪɨɰɟɞɭɪɵ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ȿɋ, ɜ ɤɨɬɨɪɨɣ ɱɟɬɤɨ ɡɚɤɪɟɩɥɟɧɨ ɪɚɫɩɪɟɞɟɥɟɧɢɟ ɩɨɥɧɨɦɨɱɢɣ ɦɟɠɞɭ ɭɱɚɫɬɧɢɤɚɦɢ ɢ ɜɧɟɞɪɟɧɵ ɦɟɯɚɧɢɡɦɵ ɨɩɪɟɞɟɥɟɧɢɹ ɩɪɢɨɪɢɬɟɬɧɨɫɬɢ ɩɨɡɢɰɢɢ ɢɧɫɬɢɬɭɬɨɜ, ɜ ɩɪɨɰɟɞɭɪɟ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɋɇȽ, ȿɜɪȺɡɗɋ ɢ ɋɨɸɡɧɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ ɧɟ ɨɛɨɡɧɚɱɟɧɵ ɫɩɨɫɨɛɵ ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɫɥɭɱɚɟɜ, ɤɨɝɞɚ ɫɬɨɪɨɧɵ ɧɟ ɩɪɢɯɨɞɹɬ ɤ ɤɨɧɫɟɧɫɭɫɭ. ɇɟɨɛɯɨɞɢɦɨ
ɬɚɤɠɟ
ɭɤɚɡɚɬɶ
ɧɚ
ɫɥɚɛɨɫɬɶ
ɦɟɯɚɧɢɡɦɨɜ
ɩɪɨɜɟɞɟɧɢɹ
ɮɢɧɚɧɫɨɜɨɝɨ ɤɨɧɬɪɨɥɹ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ. Ɇɨɠɧɨ ɜɵɞɟɥɢɬɶ ɞɜɚ ɧɚɩɪɚɜɥɟɧɢɹ ɮɢɧɚɧɫɨɜɨɝɨ ɤɨɧɬɪɨɥɹ: ɤɨɧɬɪɨɥɶ ɧɚɞ ɪɚɫɯɨɞɚɦɢ ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɞɟɹɬɟɥɶɧɨɫɬɢ ɨɪɝɚɧɨɜ ɨɛɴɟɞɢɧɟɧɢɣ, ɢ ɤɨɧɬɪɨɥɶ ɧɚɞ ɪɚɫɯɨɞɚɦɢ ɫɨɜɦɟɫɬɧɵɯ ɩɪɨɝɪɚɦɦ ɢ ɩɪɨɟɤɬɨɜ. ȼ ɫɥɭɱɚɟ ȿɜɪȺɡɗɋ ɫɚɦɢ ɨɪɝɚɧɵ-ɪɚɫɩɨɪɹɞɢɬɟɥɢ ɛɸɞɠɟɬɧɵɯ ɫɪɟɞɫɬɜ ɧɟɫɭɬ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɡɚ ɭɩɪɚɜɥɟɧɢɟ ɫɨɛɫɬɜɟɧɧɵɦɢ ɪɚɫɯɨɞɚɦɢ, ɚ ɬɚɤɠɟ ɪɚɫɯɨɞɚɦɢ ɧɚ ɨɫɭɳɟɫɬɜɥɟɧɢɟ ɩɪɨɝɪɚɦɦ ɢ ɩɪɨɟɤɬɨɜ ɋɨɨɛɳɟɫɬɜɚ.95 ȼ ɋɇȽ, ɬɚɤɠɟ ɤɚɤ ɢ ɜ ȿɜɪȺɡɗɋ, ɧɟɬ
ɨɬɞɟɥɶɧɨɝɨ ɨɪɝɚɧɚ ɩɨ
ɤɨɧɬɪɨɥɸ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɧɵɯ ɫɪɟɞɫɬɜ ɪɟɝɢɨɧɚɥɶɧɨɝɨ ɨɛɴɟɞɢɧɟɧɢɹ. Ɉɬɱɟɬɧɨɫɬɶ
ɩɨ
ɭɩɪɚɜɥɟɧɢɸ
ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɦɢ
ɢ
ɨɩɟɪɚɰɢɨɧɧɵɦɢ
ɪɚɫɯɨɞɚɦɢ ɩɪɢɧɢɦɚɸɬ ɜɟɪɯɨɜɧɵɟ ɨɪɝɚɧɵ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ: Ɇɟɠɝɨɫɫɨɜɟɬ ɧɚ ɭɪɨɜɧɟ ɝɥɚɜ ɝɨɫɭɞɚɪɫɬɜ ɢ ɝɥɚɜ ɩɪɚɜɢɬɟɥɶɫɬɜ ɜ ɫɥɭɱɚɟ ȿɜɪȺɡɗɋ, ɢ ɋɨɜɟɬ ɝɥɚɜ ɩɪɚɜɢɬɟɥɶɫɬɜ ɜ ɫɥɭɱɚɟ ɋɇȽ. Ɉɞɧɚɤɨ ɜ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨɦ ɤɨɧɬɪɨɥɟ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɪɚɫɯɨɞɨɜ ɞɚɧɧɵɟ ɨɪɝɚɧɵ ɧɟ ɭɱɚɫɬɜɭɸɬ. ɋɥɟɞɨɜɚɬɟɥɶɧɨ, ȿɜɪȺɡɗɋ ɢ ɋɇȽ ɧɟ ɨɛɥɚɞɚɸɬ ɧɟɡɚɜɢɫɢɦɵɦɢ ɦɟɯɚɧɢɡɦɚɦɢ ɤɨɧɬɪɨɥɹ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɚ. Ɋɚɫɫɦɨɬɪɟɜ ɨɫɨɛɟɧɧɨɫɬɢ ɷɬɚɩɨɜ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ȿɜɪȺɡɗɋ, ɋɇȽ, ɋɨɸɡɧɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ, ɢ ɫɨɩɨɫɬɚɜɢɜ ɢɯ ɫ ɩɪɚɤɬɢɤɨɣ ȿɋ, ɩɨɩɵɬɚɟɦɫɹ ɞɚɬɶ ɧɟɤɨɬɨɪɵɟ ɪɟɤɨɦɟɧɞɚɰɢɢ ɩɨ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ
95 ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɨɥɨɠɟɧɢɟɦ ɨ ɮɨɪɦɢɪɨɜɚɧɢɢ ɢ ɢɫɩɨɥɧɟɧɢɢ ɛɸɞɠɟɬɚ ȿɜɪȺɡɗɋ ɨɬ 31 ɦɚɹ 2001 ɝ. ʋ16, ɪɭɤɨɜɨɞɢɬɟɥɢ ɢ ɝɥɚɜɧɵɟ ɛɭɯɝɚɥɬɟɪɵ ɧɟɫɭɬ ɩɟɪɫɨɧɚɥɶɧɭɸ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɡɚ ɫɨɛɥɸɞɟɧɢɟ ɛɸɞɠɟɬɧɨɣ ɞɢɫɰɢɩɥɢɧɵ.
61
ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ ɞɚɧɧɵɯ ɪɟɝɢɨɧɚɥɶɧɵɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ. Ʉɚɤ ɛɵɥɨ ɨɬɦɟɱɟɧɨ ɪɚɧɟɟ, ɧɟ ɜɫɟ ɦɟɯɚɧɢɡɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ ɦɨɝɭɬ ɛɵɬɶ ɩɨɥɧɨɫɬɶɸ ɩɪɢɦɟɧɢɦɵ ɞɥɹ ɪɚɫɫɦɨɬɪɟɧɧɵɯ ɨɪɝɚɧɢɡɚɰɢɣ. ɗɬɨ ɨɛɴɹɫɧɹɟɬɫɹ ɞɜɭɦɹ ɩɪɢɱɢɧɚɦɢ. ȼɨ-ɩɟɪɜɵɯ, ɜ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɟ ȿɋ ɫɭɳɟɫɬɜɭɸɬ ɫɨɛɫɬɜɟɧɧɵɟ ɫɥɨɠɧɨɫɬɢ, ɢ ɧɟɤɨɬɨɪɵɟ ɦɟɯɚɧɢɡɦɵ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ ɧɭɠɞɚɸɬɫɹ ɜ ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɢ ɢ ɩɨɜɵɲɟɧɢɢ ɷɮɮɟɤɬɢɜɧɨɫɬɢ.
Ɍɚɤɢɦɢ
ɫɥɨɠɧɨɫɬɹɦɢ ɹɜɥɹɸɬɫɹ ɨɬɫɭɬɫɬɜɢɟ ɱɟɬɤɨɣ ɫɜɹɡɢ ɦɟɠɞɭ ɩɨɥɢɬɢɱɟɫɤɢɦɢ ɰɟɥɹɦɢ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ, ɡɚɞɚɱɚɦɢ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɢɧɫɬɪɭɦɟɧɬɚɦɢ ɪɟɚɥɢɡɚɰɢɢ ɩɨɫɬɚɜɥɟɧɧɵɯ ɰɟɥɟɣ ɢ ɡɚɞɚɱ, ɚ ɬɚɤɠɟ ɢɧɞɢɤɚɬɨɪɚɦɢ ɞɥɹ ɨɰɟɧɤɢ ɞɨɫɬɢɠɟɧɢɹ ɡɚɞɚɧɧɨɝɨ ɪɟɡɭɥɶɬɚɬɚ; ɧɢɡɤɚɹ ɷɮɮɟɤɬɢɜɧɨɫɬɶ ɤɨɨɪɞɢɧɚɰɢɢ ɦɟɠɞɭ ɫɬɪɚɧɚɦɢɱɥɟɧɚɦɢ
ȿɋ.
ȼɨ-ɜɬɨɪɵɯ,
ɦɧɨɝɢɟ
ɢɧɫɬɪɭɦɟɧɬɵ
ɧɟ
ɦɨɝɭɬ
ɛɵɬɶ
ɬɪɚɧɫɩɥɚɧɬɢɪɨɜɚɧɵ ɜ ɜɢɞɭ ɪɚɡɥɢɱɢɣ ɜ ɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɵɯ ɫɢɫɬɟɦɚɯ. Ɍɚɤ, ɜɜɢɞɭ ɦɟɧɶɲɟɝɨ ɫɨɫɬɚɜɚ ɱɥɟɧɨɜ, ɪɚɡɥɢɱɢɣ ɨɪɝɚɧɢɡɚɰɢɨɧɧɨɝɨ ɭɫɬɪɨɣɫɬɜɚ ɢɧɫɬɢɬɭɬɨɜ ɭɩɪɚɜɥɟɧɢɹ, ɪɚɡɧɢɰɵ ɜ ɜɵɛɨɪɟ ɦɨɞɟɥɟɣ ɢ ɦɟɬɨɞɨɜ ɭɩɪɚɜɥɟɧɢɹ, ɚ ɬɚɤɠɟ ɫɮɟɪ ɢ ɧɚɩɪɚɜɥɟɧɢɣ ɨɫɭɳɟɫɬɜɥɟɧɢɹ ɷɤɨɧɨɦɢɱɟɫɤɨɣ, ɫɨɰɢɚɥɶɧɨɣ ɢ ɪɟɝɢɨɧɚɥɶɧɨɣ ɩɨɥɢɬɢɤɢ, ɩɪɨɰɟɞɭɪɵ ɫɨɝɥɚɫɨɜɚɧɢɹ, ɢɫɩɨɥɧɟɧɢɹ ɢ ɤɨɧɬɪɨɥɹ ɛɸɞɠɟɬɚ ɧɟ ɦɨɝɭɬ ɛɵɬɶ ɫɯɨɠɢɦɢ. Ɍɟɦ
ɧɟ
ɦɟɧɟɟ,
ɩɪɨɜɟɞɟɧɧɵɣ
ɚɧɚɥɢɡ
ɷɮɮɟɤɬɢɜɧɨɫɬɢ
ɫɢɫɬɟɦɵ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ, ɜɵɹɜɥɟɧɢɟ ɩɪɟɢɦɭɳɟɫɬɜ ɢ ɧɟɞɨɫɬɚɬɤɨɜ ɞɚɧɧɨɣ ɫɢɫɬɟɦɵ ɩɨɡɜɨɥɹɸɬ ɫɮɨɪɦɭɥɢɪɨɜɚɬɶ ɪɟɤɨɦɟɧɞɚɰɢɢ ɞɥɹ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ
ɫɭɳɟɫɬɜɭɸɳɢɦɢ
ɫɢɫɬɟɦɚɦɢ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ
ɪɟɝɢɨɧɚɥɶɧɵɯ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɫ ɭɱɚɫɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ. Ⱦɚɧɧɵɟ ɪɟɤɨɦɟɧɞɚɰɢɢ ɨɬɧɨɫɹɬɫɹ ɤɚɤ ɤ ɫɢɫɬɟɦɟ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɛɸɞɠɟɬɚ, ɬɚɤ ɢ ɤ ɦɟɯɚɧɢɡɦɚɦ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ. ɇɚ ɦɨɣ ɜɡɝɥɹɞ, ɪɚɫɫɦɨɬɪɟɧɧɵɦɢ ɛɸɞɠɟɬɧɵɦɢ ɫɢɫɬɟɦɚɦɢ ɦɨɝɭɬ ɛɵɬɶ ɡɚɢɦɫɬɜɨɜɚɧɵ ɩɪɢɧɰɢɩɵ ɮɨɪɦɢɪɨɜɚɧɢɹ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ ȿɋ. ɋɭɳɟɫɬɜɭɸɳɚɹ ɫɢɫɬɟɦɚ ɩɨɫɬɭɩɥɟɧɢɹ ɞɨɯɨɞɨɜ ɜ ɛɸɞɠɟɬ ȿɋ ɩɨɡɜɨɥɹɟɬ ɤɨɪɪɟɤɬɢɪɨɜɚɬɶ ɜɡɧɨɫɵ ɫɬɪɚɧ ɫ ɭɱɟɬɨɦ ɮɢɧɚɧɫɨɜɨɝɨ ɢ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɩɨɥɨɠɟɧɢɹ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɚ ɬɚɤɠɟ ɫɬɢɦɭɥɢɪɨɜɚɬɶ ɬɨɪɝɨɜɵɟ ɢ ɮɢɧɚɧɫɨɜɵɟ ɩɨɬɨɤɢ ɦɟɠɞɭ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ. 62
Ɍɚɤ, ɪɟɝɭɥɢɪɨɜɚɬɶ ɜɡɧɨɫɵ ɫɬɪɚɧ ɫ ɭɱɟɬɨɦ ɫɭɳɟɫɬɜɭɸɳɟɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɢ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɩɨɥɨɠɟɧɢɹ ɩɨɡɜɨɥɹɟɬ ɱɟɬɜɟɪɬɵɣ ɢɫɬɨɱɧɢɤ ɮɨɪɦɢɪɨɜɚɧɢɹ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ ȿɋ, ɨɬɱɢɫɥɟɧɢɹ ɨɬ ȼɇɉ ɫɬɪɚɧ, ɚ ɨɬɱɢɫɥɟɧɢɹ ɨɬ ɇȾɋ, ɬɚɦɨɠɟɧɧɵɟ
ɫɛɨɪɵ,
ɫɟɥɶɫɤɨɯɨɡɹɣɫɬɜɟɧɧɵɟ
ɩɨɲɥɢɧɵ
ɫɩɨɫɨɛɫɬɜɭɸɬ
ɫɬɢɦɭɥɢɪɨɜɚɧɢɸ ɬɨɪɝɨɜɵɯ ɢ ɮɢɧɚɧɫɨɜɵɯ ɩɨɬɨɤɨɜ ɦɟɠɞɭ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ. Ȼɨɥɶɲɨɟ ɱɢɫɥɨ ɢɫɬɨɱɧɢɤɨɜ ɛɸɞɠɟɬɧɵɯ ɩɨɫɬɭɩɥɟɧɢɣ ɩɨɡɜɨɥɢɬ ɛɨɥɟɟ ɝɢɛɤɨ ɪɟɚɝɢɪɨɜɚɬɶ
ɧɚ
ɷɤɨɧɨɦɢɱɟɫɤɭɸ
ɝɨɫɭɞɚɪɫɬɜɚɯ-ɱɥɟɧɚɯ,
ɬɚɤ
ɢ
ɤɨɧɴɸɧɤɬɭɪɭ,
ɧɚ
ɨɛɳɟɦ
ɫɤɥɚɞɵɜɚɸɳɭɸɫɹ
ɷɤɨɧɨɦɢɱɟɫɤɨɦ
ɤɚɤ
ɜ
ɩɪɨɫɬɪɚɧɫɬɜɟ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ, ɚ ɬɚɤɠɟ ɫɩɨɫɨɛɫɬɜɨɜɚɬɶ ɪɚɫɲɢɪɟɧɢɸ ɫɮɟɪ ɢ ɩɨɜɵɲɟɧɢɸ ɢɧɬɟɧɫɢɜɧɨɫɬɢ ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɦɟɠɞɭ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ. ɉɪɟɞɥɨɠɟɧɢɹ ɩɨ ɭɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɸ ɫɢɫɬɟɦɵ ɩɥɚɧɢɪɨɜɚɧɢɹ ɪɚɫɯɨɞɨɜ ɬɚɤɠɟ ɦɨɝɭɬ ɬɚɤɠɟ ɜɨɣɬɢ ɜ ɱɢɫɥɨ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɜɪȺɡɗɋ, ɋɇȽ, ɋɨɸɡɧɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ. Ɍɚɤ ɩɪɢ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɦɧɨɝɨɥɟɬɧɢɯ ɩɪɨɝɪɚɦɦ, ɞɚɧɧɵɟ ɢɧɬɟɝɪɚɰɢɨɧɧɵɟ ɨɛɴɟɞɢɧɟɧɢɹ
ɦɨɝɭɬ
ɢɫɩɨɥɶɡɨɜɚɬɶ
ɦɧɨɝɨɥɟɬɧɢɟ
ɛɸɞɠɟɬɵ,
ɜ
ɤɨɬɨɪɵɯ
ɭɫɬɚɧɚɜɥɢɜɚɸɬɫɹ ɥɢɦɢɬɵ ɧɚ ɪɚɫɯɨɞɨɜɚɧɢɟ ɫɪɟɞɫɬɜ ɧɚ ɨɩɪɟɞɟɥɟɧɧɵɣ ɩɟɪɢɨɞ ɨɫɭɳɟɫɬɜɥɟɧɢɹ
ɩɪɨɝɪɚɦɦɵ
ɫ
ɦɟɯɚɧɢɡɦɨɦ
ɤɨɪɪɟɤɬɢɪɨɜɤɢ
ɪɚɫɯɨɞɨɜ.
ɇɟɦɚɥɨɜɚɠɧɵɦ ɢɧɫɬɪɭɦɟɧɬɨɦ ɩɪɢ ɩɥɚɧɢɪɨɜɚɧɢɢ ɪɚɫɯɨɞɨɜ ɦɨɠɟɬ ɫɬɚɬɶ ɪɚɡɞɟɥɟɧɢɟ ɪɚɫɯɨɞɨɜ ɧɚ ɨɛɹɡɚɬɟɥɶɧɵɟ ɢ ɧɟɨɛɹɡɚɬɟɥɶɧɵɟ. ȼɧɟɞɪɟɧɢɟ ɞɚɧɧɨɝɨ ɢɧɫɬɪɭɦɟɧɬɚ ɜɦɟɫɬɟ ɫ ɦɟɯɚɧɢɡɦɚɦɢ ɦɧɨɝɨɥɟɬɧɢɯ ɛɸɞɠɟɬɨɜ ɩɨɡɜɨɥɢɬ ɩɨɜɵɫɢɬɶ ɫɬɚɛɢɥɶɧɨɫɬɶ,
ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ
ɢ
ɩɪɟɞɫɤɚɡɭɟɦɨɫɬɶ
ɜ
ɨɫɭɳɟɫɬɜɥɟɧɢɢ
ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɨɪɝɚɧɢɡɚɰɢɣ. ȼ ɱɚɫɬɢ, ɤɚɫɚɸɳɟɣɫɹ ɩɭɬɟɣ ɩɨ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɫ ɭɱɚɫɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɦɨɠɧɨ ɩɪɟɞɥɨɠɢɬɶ ɪɹɞ ɪɟɤɨɦɟɧɞɚɰɢɣ. ȼ ɰɟɥɨɦ ɷɮɮɟɤɬɢɜɧɨɫɬɶ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɦɨɠɟɬ ɛɵɬɶ ɩɨɜɵɲɟɧɚ ɡɚ ɫɱɟɬ ɭɜɟɥɢɱɟɧɢɹ ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ ɢ ɨɩɪɟɞɟɥɟɧɧɨɫɬɢ ɞɟɣɫɬɜɢɣ, ɩɪɟɞɩɪɢɧɢɦɚɟɦɵɯ ɧɚ ɧɚɰɢɨɧɚɥɶɧɨɦ ɢ ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɦ ɭɪɨɜɧɹɯ. Ɍɚɤɨɣ ɩɨɞɯɨɞ ɜɧɟɫɟɬ ɫɜɨɣ ɜɤɥɚɞ ɜ ɫɢɫɬɟɦɭ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɭɩɪɚɜɥɟɧɢɹ ɪɟɝɢɨɧɚɥɶɧɵɯ
ɨɛɴɟɞɢɧɟɧɢɣ,
ɩɪɢɧɹɜ 63
ɜɨ
ɜɧɢɦɚɧɢɟ
ɜɥɢɹɧɢɟ
ɞɟɣɫɬɜɢɣ,
ɧɟɨɛɯɨɞɢɦɵɯ ɞɥɹ ɞɨɫɬɢɠɟɧɢɹ ɨɛɳɢɯ ɰɟɥɟɣ, ɚ ɬɚɤɠɟ ɜɧɟɫɟɬ ɛɨɥɶɲɭɸ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ
ɜ
ɩɪɨɜɟɞɟɧɢɢ
ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ
ɧɚɰɢɨɧɚɥɶɧɨɣ
ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɩɨɥɢɬɢɤɢ ɜ ɪɚɦɤɚɯ ɨɛɳɟɝɨ ɤɭɪɫɚ ɷɤɨɧɨɦɢɱɟɫɤɨɣ ɩɨɥɢɬɢɤɢ. ɇɟɦɚɥɨɜɚɠɧɵɦ ɹɜɥɹɟɬɫɹ ɫɨɯɪɚɧɟɧɢɟ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɢ ɜ ɤɨɨɪɞɢɧɚɰɢɢ ɦɟɠɞɭ ɧɚɰɢɨɧɚɥɶɧɵɦɢ ɢ ɧɚɞɧɚɰɢɨɧɚɥɶɧɵɦɢ ɨɪɝɚɧɚɦɢ ɩɪɢ ɨɩɪɟɞɟɥɟɧɢɢ ɰɟɥɟɣ, ɡɚɞɚɱ, ɢɧɫɬɪɭɦɟɧɬɨɜ ɢ ɢɧɞɢɤɚɬɨɪɨɜ ɪɟɚɥɢɡɚɰɢɢ ɫɨɜɦɟɫɬɧɵɯ ɩɪɨɝɪɚɦɦ ɢ ɩɪɨɟɤɬɨɜ. Ɍɚɤɚɹ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ ɞɟɣɫɬɜɢɣ ɧɟ ɬɨɥɶɤɨ ɩɨɡɜɨɥɢɬ ɫɨɯɪɚɧɢɬɶ ɩɪɟɟɦɫɬɜɟɧɧɨɫɬɶ, ɧɨ ɬɚɤɠɟ ɛɭɞɟɬ ɫɩɨɫɨɛɫɬɜɨɜɚɬɶ ɪɟɚɥɢɡɚɰɢɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɵɦ ɧɚ ɪɟɡɭɥɶɬɚɬ. Ɇɨɠɧɨ ɜɵɞɟɥɢɬɶ ɬɚɤɠɟ ɢ ɞɪɭɝɢɟ ɭɫɥɨɜɢɹ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɛɸɞɠɟɬɧɵɯ ɩɪɨɰɟɫɫɨɜ. Ɍɚɤ, ɜɵɛɨɪ ɛɸɞɠɟɬɧɵɯ ɢɧɫɬɪɭɦɟɧɬɨɜ ɞɨɥɠɟɧ ɨɬɜɟɱɚɬɶ ɤɪɢɬɟɪɢɹɦ ɹɫɧɨɫɬɢ ɢ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɢ. Ȼɸɞɠɟɬɧɚɹ ɫɢɫɬɟɦɚ ɞɨɥɠɧɚ ɢɡɛɟɝɚɬɶ ɞɭɛɥɢɪɨɜɚɧɢɹ ɞɟɣɫɬɜɢɣ, ɚ ɬɚɤɠɟ ɨɛɟɫɩɟɱɢɜɚɬɶ ɩɪɨɩɨɪɰɢɨɧɚɥɶɧɨɫɬɶ ɦɟɠɞɭ ɨɛɴɟɦɨɦ ɪɟɫɭɪɫɨɜ ɢ ɫɨɩɭɬɫɬɜɭɸɳɢɦɢ ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɦɢ ɛɚɪɶɟɪɚɦɢ.
Ⱦɥɹ
ɞɨɫɬɢɠɟɧɢɹ ɞɚɧɧɵɯ ɡɚɞɚɱ ɜ ɪɚɦɤɚɯ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɧɟɨɛɯɨɞɢɦɨ ɫɥɟɞɨɜɚɬɶ ɧɟɫɤɨɥɶɤɢɦ ɩɪɢɧɰɢɩɚɦ. ȼɨ-ɩɟɪɜɵɯ, ɩɪɨɜɟɞɟɧɢɸ ɨɩɪɟɞɟɥɟɧɧɨɝɨ ɜɢɞɚ ɩɨɥɢɬɢɤɢ ɞɨɥɠɟɧ ɫɨɨɬɜɟɬɫɬɜɨɜɚɬɶ ɤɨɧɤɪɟɬɧɵɣ ɢɧɫɬɪɭɦɟɧɬ. Ȼɨɥɟɟ
ɪɚɰɢɨɧɚɥɶɧɨɟ
ɢɫɩɨɥɶɡɨɜɚɧɢɟ
ɮɢɧɚɧɫɨɜɵɯ
ɢɧɫɬɪɭɦɟɧɬɨɜ
ɛɭɞɟɬ
ɨɛɟɫɩɟɱɢɜɚɬɶɫɹ, ɟɫɥɢ ɤɚɠɞɨɦɭ ɧɚɩɪɚɜɥɟɧɢɸ ɩɨɥɢɬɢɤɢ ɛɭɞɟɬ ɫɨɨɬɜɟɬɫɬɜɨɜɚɬɶ ɨɬɞɟɥɶɧɵɣ
ɮɢɧɚɧɫɨɜɵɣ
ɢɧɫɬɪɭɦɟɧɬ. ȼɨ-ɜɬɨɪɵɯ,
ɭɩɪɚɜɥɹɸɳɟɦɭ ɨɪɝɚɧɭ
ɧɟɨɛɯɨɞɢɦɨ ɢɫɩɨɥɶɡɨɜɚɬɶ ɛɨɥɟɟ ɝɢɛɤɢɟ, ɚ ɜ ɧɟɤɨɬɨɪɵɯ ɫɥɭɱɚɹɯ ɚɥɶɬɟɪɧɚɬɢɜɧɵɟ ɢɧɫɬɪɭɦɟɧɬɵ ɭɩɪɚɜɥɟɧɢɹ. Ɉɰɟɧɤɚ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɡɚɬɪɚɬ ɞɨɥɠɧɚ ɭɫɬɚɧɚɜɥɢɜɚɬɶ, ɤɚɤɢɟ ɞɟɣɫɬɜɢɹ ɞɨɥɠɧɵ ɨɫɭɳɟɫɬɜɥɹɬɶɫɹ ɰɟɧɬɪɚɥɶɧɵɦɢ ɢɫɩɨɥɧɢɬɟɥɶɧɵɦɢ ɨɪɝɚɧɚɦɢ, ɨɛɟɫɩɟɱɢɜɚɬɶɫɹ ɱɟɪɟɡ ɫɨɡɞɚɜɚɟɦɵɟ ɢɫɩɨɥɧɢɬɟɥɶɧɵɦɢ ɨɪɝɚɧɚɦɢ ɚɝɟɧɬɫɬɜɚ ɢɥɢ ɭɩɪɚɜɥɹɬɶɫɹ ɞɟɰɟɧɪɚɥɢɡɨɜɚɧɧɨ ɜ ɩɚɪɬɧɟɪɫɬɜɟ ɫɨ ɫɬɪɚɧɚɦɢɱɥɟɧɚɦɢ ɢ/ɢɥɢ ɪɟɝɢɨɧɚɦɢ. Ⱦɚɧɧɵɣ ɩɟɪɟɱɟɧɶ ɪɟɤɨɦɟɧɞɚɰɢɣ ɨɬɧɨɫɢɬɟɥɶɧɨ ɫɢɫɬɟɦɵ ɮɨɪɦɢɪɨɜɚɧɢɹ ɞɨɯɨɞɨɜ, ɩɥɚɧɢɪɨɜɚɧɢɹ ɪɚɫɯɨɞɨɜ ɛɸɞɠɟɬɚ, ɚ ɬɚɤɠɟ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɨɦ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɜ ɰɟɥɨɦ ɧɟ ɹɜɥɹɟɬɫɹ ɢɫɱɟɪɩɵɜɚɸɳɢɦ ɢ ɦɨɠɟɬ ɛɵɬɶ ɞɟɬɚɥɢɡɢɪɨɜɚɧ ɞɥɹ ɤɚɠɞɨɝɨ ɢɡ ɪɚɫɫɦɨɬɪɟɧɧɵɯ 64
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɫ ɭɱɟɬɨɦ ɟɝɨ ɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɣ ɫɩɟɰɢɮɢɤɢ, ɚ ɬɚɤɠɟ ɪɟɚɥɢɡɭɟɦɵɯ ɩɪɨɝɪɚɦɦ ɢ ɩɪɨɟɤɬɨɜ.
65
Ɂɚɤɥɸɱɟɧɢɟ ȼ ɞɚɧɧɨɣ ɪɚɛɨɬɟ ɛɵɥ ɢɡɭɱɟɧ ɨɩɵɬ ȿɋ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ, ɩɪɨɜɟɞɟɧɵ ɚɧɚɥɢɡ ɢ ɨɰɟɧɤɚ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ, ɚ ɬɚɤɠɟ ɪɚɡɪɚɛɨɬɚɧɵ ɩɪɚɤɬɢɱɟɫɤɢɟ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɞɥɹ ɪɟɝɢɨɧɚɥɶɧɵɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɫ ɭɱɚɫɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ. ɂɡɭɱɟɧɢɟ
ɨɩɵɬɚ
ȿɋ
ɩɨ
ɭɩɪɚɜɥɟɧɢɸ
ɛɸɞɠɟɬɧɵɦɢ
ɫɢɫɬɟɦɚɦɢ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ, ɚɧɚɥɢɡ ɷɜɨɥɸɰɢɢ ɢ ɫɬɚɧɨɜɥɟɧɢɹ ɫɨɜɪɟɦɟɧɧɨɣ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ, ɦɟɯɚɧɢɡɦɨɜ ɤɨɨɪɞɢɧɚɰɢɢ ɦɟɠɞɭ ɭɱɚɫɬɧɢɤɚɦɢ ɩɪɢ ɩɪɢɧɹɬɢɢ, ɢɫɩɨɥɧɟɧɢɢ ɢ ɤɨɧɬɪɨɥɟ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɧɵɯ ɪɟɲɟɧɢɣ ɩɨɡɜɨɥɢɥɢ
ɩɨɧɹɬɶ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ
ɫɩɟɰɢɮɢɤɭ
ɭɩɪɚɜɥɟɧɢɹ
ɨɛɴɟɞɢɧɟɧɢɹɯ,
ɚ
ɛɸɞɠɟɬɧɵɦɢ
ɬɚɤɠɟ
ɩɪɨɰɟɫɫɚɦɢ
ɩɪɢɱɢɧɵ
ɜ
ɢɫɩɨɥɶɡɨɜɚɧɢɹ
ɫɭɳɟɫɬɜɭɸɳɢɯ ɩɪɚɤɬɢɤ, ɨɰɟɧɢɬɶ ɢɯ ɩɪɟɢɦɭɳɟɫɬɜɚ ɢ ɧɟɞɨɫɬɚɬɤɢ. Ⱦɥɹ ɚɧɚɥɢɡɚ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ȿɋ ɜ ɤɚɱɟɫɬɜɟ ɤɪɢɬɟɪɢɟɜ ɛɵɥɢ ɢɫɩɨɥɶɡɨɜɚɧɵ ɪɟɤɨɦɟɧɞɚɰɢɢ ɈɗɋɊ ɩɨ ɫɨɫɬɚɜɥɟɧɢɸ ɢ ɭɩɪɚɜɥɟɧɢɸ
ɛɸɞɠɟɬɧɵɦɢ
ɪɟɡɭɥɶɬɚɬɟ.
ȼɵɛɨɪ
ɫɢɫɬɟɦɚɦɢ,
ɞɚɧɧɵɯ
ɢɫɩɨɥɶɡɭɸɳɢɦɢ
ɤɪɢɬɟɪɢɟɜ
ɛɵɥ
ɢɧɮɨɪɦɚɰɢɸ
ɨɛɭɫɥɨɜɥɟɧ
ɬɟɦ,
ɨ ɱɬɨ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɟ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɟ ɧɚ ɪɟɡɭɥɶɬɚɬ, ɫɩɨɫɨɛɫɬɜɭɟɬ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɩɪɢ ɭɩɪɚɜɥɟɧɢɢ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ. ȼ ɯɨɞɟ ɢɫɫɥɟɞɨɜɚɧɢɹ ɛɵɥɨ ɜɵɹɜɥɟɧɨ, ɱɬɨ ɫɢɫɬɟɦɚ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ ɧɟ ɩɨɥɧɨɫɬɶɸ ɨɬɜɟɱɚɟɬ ɤɪɢɬɟɪɢɹɦ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ, ɨɪɢɟɧɬɢɪɨɜɚɧɧɨɣ ɧɚ ɪɟɡɭɥɶɬɚɬ. ɗɬɨ ɨɛɴɹɫɧɹɟɬɫɹ ɬɟɦ, ɱɬɨ ɞɚɧɧɚɹ ɫɢɫɬɟɦɚ ɨɫɧɨɜɚɧɚ ɧɚ ɜɡɚɢɦɨɞɟɣɫɬɜɢɢ ɭɱɚɫɬɧɢɤɨɜ ɪɚɡɧɵɯ ɭɪɨɜɧɟɣ ɭɩɪɚɜɥɟɧɢɹ. Ɇɧɨɝɨɭɪɨɜɧɟɜɚɹ ɫɢɫɬɟɦɚ ɭɩɪɚɜɥɟɧɢɹ ɡɚɬɪɭɞɧɹɟɬ ɤɨɨɪɞɢɧɚɰɢɸ ɦɟɠɞɭ ɭɱɚɫɬɧɢɤɚɦɢ ɪɚɡɥɢɱɧɵɯ ɭɪɨɜɧɟɣ ɭɩɪɚɜɥɟɧɢɹ, ɚ ɬɚɤɠɟ ɩɨɫɬɪɨɟɧɢɟ ɱɟɬɤɨɣ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɢ ɜ ɨɩɪɟɞɟɥɟɧɢɹ ɰɟɥɟɣ, ɡɚɞɚɱ, ɦɟɯɚɧɢɡɦɨɜ ɪɟɚɥɢɡɚɰɢɢ
ɢ
ɢɧɞɢɤɚɬɨɪɨɜ.
Ɍɟɦ
ɧɟ
ɦɟɧɟɟ,
ɧɟɫɦɨɬɪɹ
ɧɚ
ɪɚɡɥɢɱɢɹ
ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɪɚɡɜɢɬɢɹ ɫɬɪɚɧ-ɱɥɟɧɨɜ ɢ ɦɧɨɝɨɭɪɨɜɧɟɜɭɸ ɫɢɫɬɟɦɭ ɭɩɪɚɜɥɟɧɢɹ, ɫɭɳɟɫɬɜɭɸɳɢɟ ɦɟɯɚɧɢɡɦɵ ɩɥɚɧɢɪɨɜɚɧɢɹ ɢ ɤɨɧɬɪɨɥɹ ɨɛɟɫɩɟɱɢɜɚɸɬ ɫɬɚɛɢɥɶɧɨɟ ɢ ɷɮɮɟɤɬɢɜɧɨɟ ɮɭɧɤɰɢɨɧɢɪɨɜɚɧɢɟ ɫɢɫɬɟɦɵ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ɋɨɨɛɳɟɫɬɜɚ. 66
ɇɚ ɨɫɧɨɜɚɧɢɢ ɩɪɨɜɟɞɟɧɧɨɝɨ ɚɧɚɥɢɡɚ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɛɵɥɢ
ɜɵɹɜɥɟɧɵ
ɨɫɧɨɜɧɵɟ
ɩɪɟɢɦɭɳɟɫɬɜɚ
ɢ
ɧɟɞɨɫɬɚɬɤɢ
ɫɢɫɬɟɦɵ
ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ. Ʉ ɨɫɧɨɜɧɵɦ ɧɟɞɨɫɬɚɬɤɚɦ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ ɦɨɠɧɨ ɨɬɧɟɫɬɢ ɨɬɫɭɬɫɬɜɢɟ ɦɟɯɚɧɢɡɦɨɜ ɞɥɹ ɫɨɯɪɚɧɟɧɢɹ ɛɸɞɠɟɬɧɨɝɨ ɛɚɥɚɧɫɚ ɜ ɪɚɦɤɚɯ ɰɢɤɥɢɱɧɵɯ ɪɚɫɯɨɞɨɜ ɞɥɹ ɫɬɚɛɢɥɢɡɚɰɢɢ ɷɤɨɧɨɦɢɤɢ ɋɨɨɛɳɟɫɬɜɚ, ɩɪɨɛɥɟɦɭ ɮɢɫɤɚɥɶɧɵɯ ɨɝɪɚɧɢɱɟɧɢɣ, ɜɜɟɞɟɧɧɵɯ Ɇɚɚɫɬɪɢɯɫɬɫɤɢɦ ɞɨɝɨɜɨɪɨɦ, ɧɟɞɨɫɬɚɬɨɤ ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ ɜ ɪɚɦɤɚɯ ɫɢɫɬɟɦɵ ɦɧɨɝɨɥɟɬɧɢɯ ɮɢɧɚɧɫɨɜɵɯ ɩɥɚɧɨɜ, ɡɚɬɪɭɞɧɹɸɳɢɯ
ɪɟɲɟɧɢɟ
ɜɨɡɧɢɤɚɸɳɢɯ
ɷɤɨɧɨɦɢɱɟɫɤɢɯ
ɢ
ɩɨɥɢɬɢɱɟɫɤɢɯ
ɜɨɩɪɨɫɨɜ, ɚ ɬɚɤɠɟ ɜɨɡɦɨɠɧɨɫɬɶ ɧɟɨɞɢɧɚɤɨɜɨɝɨ ɩɨɧɢɦɚɧɢɹ ɰɟɥɟɣ, ɩɨɹɜɥɟɧɢɟ ɬɪɭɞɧɨɫɬɟɣ ɜ ɞɨɫɬɢɠɟɧɢɢ ɤɨɧɫɟɧɫɭɫɚ ɦɟɠɞɭ ɭɱɚɫɬɧɢɤɚɦɢ ɦɧɨɝɨɭɪɨɜɧɟɜɨɣ ɫɢɫɬɟɦɵ ɭɩɪɚɜɥɟɧɢɹ ȿɋ. Ʉ ɨɫɧɨɜɧɵɦ ɩɪɟɢɦɭɳɟɫɬɜɚɦ ɛɵɥɢ ɨɬɧɟɫɟɧɵ ɦɟɯɚɧɢɡɦɵ, ɨɛɟɫɩɟɱɢɜɚɸɳɢɟ ɫɬɚɛɢɥɶɧɨɫɬɶ ɢ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɶ ɜ ɞɟɣɫɬɜɢɹɯ ɫɬɪɚɧ-ɱɥɟɧɨɜ, ɬɚɤɢɟ ɤɚɤ ɦɧɨɝɨɥɟɬɧɹɹ
ɮɢɧɚɧɫɨɜɚɹ
ɪɚɦɤɚ
ɢ
ɫɢɫɬɟɦɚ
ɨɛɟɫɩɟɱɟɧɢɹ
ɫɨɛɫɬɜɟɧɧɵɦɢ
ɪɟɫɭɪɫɚɦɢ. ɉɨɩɵɬɤɚ ɪɚɡɪɚɛɨɬɚɬɶ ɪɟɤɨɦɟɧɞɚɰɢɣ ɩɨ ɩɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ
ɛɸɞɠɟɬɧɵɦɢ
ɩɪɨɰɟɫɫɚɦɢ
ɪɟɝɢɨɧɚɥɶɧɵɯ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ
ɨɛɴɟɞɢɧɟɧɢɣ ɫ ɭɱɚɫɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ, ɬɚɤɢɯ ɤɚɤ ȿɜɪȺɡɗɋ, ɋɇȽ, ɋɨɸɡ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ, ɩɨɤɚɡɚɥɚ, ɱɬɨ ɩɨɥɧɨɫɬɶɸ ɩɪɢɦɟɧɢɬɶ ɦɟɯɚɧɢɡɦɵ ɭɩɪɚɜɥɟɧɢɹ
ɛɸɞɠɟɬɧɵɦɢ
ɪɚɫɫɦɨɬɪɟɧɧɵɯ
ɩɪɨɰɟɫɫɚɦɢ
ȿɋ
ɞɥɹ
ɛɸɞɠɟɬɧɵɯ
ɫɢɫɬɟɦ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ ɧɟɥɶɡɹ. ɗɬɨ ɫɜɹɡɚɧɨ ɫ ɞɜɭɦɹ
ɩɪɢɱɢɧɚɦɢ. ȼɨ-ɩɟɪɜɵɯ, ɬɚɤɢɟ ɷɥɟɦɟɧɬɵ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ, ɤɚɤ ɤɨɨɪɞɢɧɚɰɢɹ ɦɟɠɞɭ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ ȿɋ ɩɪɢ ɜɵɪɚɛɨɬɤɟ ɢ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɪɟɲɟɧɢɣ, ɚ ɬɚɤɠɟ ɫɜɹɡɶ ɦɟɠɞɭ ɰɟɥɹɦɢ ɢ ɡɚɞɚɱɚɦɢ, ɢɧɫɬɪɭɦɟɧɬɚɦɢ ɢ ɢɧɞɢɤɚɬɨɪɚɦɢ ɧɭɠɞɚɸɬɫɹ ɜ ɫɨɜɟɪɲɟɧɫɬɜɨɜɚɧɢɢ ɢ ɩɨɜɵɲɟɧɢɢ ɷɮɮɟɤɬɢɜɧɨɫɬɢ. ȼɨ-ɜɬɨɪɵɯ, ɦɧɨɝɢɟ ɢɧɫɬɪɭɦɟɧɬɵ ɧɟ ɦɨɝɭɬ ɛɵɬɶ ɬɪɚɧɫɩɥɚɧɬɢɪɨɜɚɧɵ ɜ ɜɢɞɭ ɪɚɡɥɢɱɢɣ ɜ ɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɵɯ ɫɢɫɬɟɦɚɯ. Ɍɟɦ ɧɟ ɦɟɧɟɟ, ɞɥɹ ɨɛɟɫɩɟɱɟɧɢɹ ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɢ, ɩɪɟɞɫɤɚɡɭɟɦɨɫɬɢ ɢ ɫɬɚɛɢɥɶɧɨɫɬɢ ɜ ɫɢɫɬɟɦɭ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ 67
ɨɛɴɟɞɢɧɟɧɢɣ ɦɨɝɭɬ ɛɵɬɶ ɢɧɬɟɝɪɢɪɨɜɚɧɵ ɦɟɯɚɧɢɡɦɵ ɮɨɪɦɢɪɨɜɚɧɢɹ ɞɨɯɨɞɨɜ ɛɸɞɠɟɬɚ,
ɩɥɚɧɢɪɨɜɚɧɢɹ
ɫɩɨɫɨɛɫɬɜɭɸɳɢɟ
ɪɚɫɯɨɞɨɜ
ɩɨɜɵɲɟɧɢɸ
ɛɸɞɠɟɬɚ,
ɷɮɮɟɤɬɢɜɧɨɫɬɢ
ɚ
ɬɚɤɠɟ
ɢɧɫɬɪɭɦɟɧɬɵ,
ɭɩɪɚɜɥɟɧɢɹ
ɛɸɞɠɟɬɧɵɦɢ
ɩɪɨɰɟɫɫɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ. Ɍɚɤ ɜɜɟɞɟɧɢɟ ɫɢɫɬɟɦɵ ɞɨɯɨɞɨɜ, ɨɫɧɨɜɚɧɧɨɣ ɧɚ ɦɧɨɠɟɫɬɜɟ ɢɫɬɨɱɧɢɤɨɜ ɞɨɯɨɞɨɜ ɩɨɡɜɨɥɢɬɶ ɤɨɪɪɟɤɬɢɪɨɜɚɬɶ ɜɡɧɨɫɵ ɫɬɪɚɧ ɫ ɭɱɟɬɨɦ ɢɯ ɮɢɧɚɧɫɨɜɨɝɨ ɢ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɩɨɥɨɠɟɧɢɹ, ɚ ɬɚɤɠɟ ɫɬɢɦɭɥɢɪɨɜɚɬɶ ɮɢɧɚɧɫɨɜɵɟ ɢ ɬɨɪɝɨɜɵɟ ɩɨɬɨɤɢ ɦɟɠɞɭ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ ɢ ɭɤɪɟɩɥɹɬɶ ɢɧɬɟɝɪɚɰɢɨɧɧɵɟ ɩɪɨɰɟɫɫɵ ɜ ɰɟɥɨɦ. ɉɨɜɵɲɟɧɢɸ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɭɩɪɚɜɥɟɧɢɹ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɦɨɠɟɬ ɫɩɨɫɨɛɫɬɜɨɜɚɬɶ: ɪɚɡɜɢɬɢɟ ɫɢɫɬɟɦɵ ɩɥɚɧɢɪɨɜɚɧɢɹ ɩɭɬɟɦ ɪɚɡɞɟɥɟɧɢɹ ɪɚɫɯɨɞɨɜ ɧɚ ɨɛɹɡɚɬɟɥɶɧɵɟ ɢ ɧɟɨɛɹɡɚɬɟɥɶɧɵɟ, ɢ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɫɢɫɬɟɦɵ ɦɧɨɝɨɥɟɬɧɟɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɩɥɚɧɢɪɨɜɚɧɢɹ; ɭɜɟɥɢɱɟɧɢɟ ɬɪɚɧɫɩɚɪɟɧɬɧɨɫɬɢ ɢ ɨɩɪɟɞɟɥɟɧɧɨɫɬɢ ɞɟɣɫɬɜɢɣ, ɩɪɟɞɩɪɢɧɢɦɚɟɦɵɯ ɧɚ ɧɚɰɢɨɧɚɥɶɧɨɦ ɢ ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɦ ɭɪɨɜɧɹɯ, ɚ ɬɚɤɠɟ
ɨɛɟɫɩɟɱɟɧɢɟ
ɩɨɫɥɟɞɨɜɚɬɟɥɶɧɨɫɬɢ
ɜ
ɞɟɣɫɬɜɢɹɯ
ɧɚɰɢɨɧɚɥɶɧɨɝɨ
ɢ
ɧɚɞɧɚɰɢɨɧɚɥɶɧɨɝɨ ɭɪɨɜɧɟɣ ɩɪɢ ɨɩɪɟɞɟɥɟɧɢɢ ɰɟɥɟɣ, ɡɚɞɚɱ, ɢɧɫɬɪɭɦɟɧɬɨɜ ɢ ɢɧɞɢɤɚɬɨɪɨɜ ɪɟɚɥɢɡɚɰɢɢ ɫɨɜɦɟɫɬɧɵɯ ɩɪɨɟɤɬɨɜ ɢ ɩɪɨɝɪɚɦɦ. Ʉ
ɞɨɩɨɥɧɢɬɟɥɶɧɵɦ
ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɫɨɨɬɜɟɬɫɬɜɢɹ
ɭɫɥɨɜɢɹɦ,
ɛɸɞɠɟɬɧɵɯ ɨɩɪɟɞɟɥɟɧɧɨɦɭ
ɩɪɨɰɟɫɫɨɜ ɜɢɞɭ
ɫɩɨɫɨɛɫɬɜɭɸɳɢɦ
ɩɨɜɵɲɟɧɢɸ
ɦɨɠɧɨ
ɨɬɧɟɫɬɢ
ɨɛɟɫɩɟɱɟɧɢɟ
ɤɨɧɤɪɟɬɧɨɝɨ
ɮɢɧɚɧɫɨɜɨɝɨ
ɩɨɥɢɬɢɤɢ
ɢɧɫɬɪɭɦɟɧɬɚ, ɢɫɩɨɥɶɡɨɜɚɧɢɟ ɛɨɥɟɟ ɝɢɛɤɢɯ ɢ ɚɥɶɬɟɪɧɚɬɢɜɧɵɯ ɢɧɫɬɪɭɦɟɧɬɨɜ ɢ ɮɨɪɦ ɭɩɪɚɜɥɟɧɢɹ. Ⱦɚɧɧɵɟ ɪɟɤɨɦɟɧɞɚɰɢɢ ɧɟ ɹɜɥɹɸɬɫɹ ɢɫɱɟɪɩɵɜɚɸɳɢɦɢ. Ⱦɚɥɶɧɟɣɲɟɟ ɢɫɫɥɟɞɨɜɚɧɢɟ ɫɢɫɬɟɦ ɛɸɞɠɟɬɧɨɝɨ ɭɩɪɚɜɥɟɧɢɹ ɪɟɝɢɨɧɚɥɶɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ, ɜ ɬɨɦ ɱɢɫɥɟ ȿɋ, ɦɨɠɟɬ ɫɬɚɬɶ ɨɫɧɨɜɨɣ ɞɥɹ ɧɨɜɵɯ ɪɟɤɨɦɟɧɞɚɰɢɣ, ɮɨɪɦɢɪɨɜɚɧɢɹ ɧɨɜɵɯ ɩɨɞɯɨɞɨɜ ɤ ɭɩɪɚɜɥɟɧɢɸ ɪɟɝɢɨɧɚɥɶɧɵɦɢ ɮɢɧɚɧɫɚɦɢ. ɋɨɜɪɟɦɟɧɧɚɹ ɫɢɫɬɟɦɚ ɛɸɞɠɟɬɢɪɨɜɚɧɢɹ ȿɋ, ɩɨ ɫɜɨɟɣ ɫɭɬɢ, ɹɜɥɹɟɬɫɹ ɭɧɢɤɚɥɶɧɵɦ ɩɪɢɦɟɪɨɦ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɪɟɝɢɨɧɚɥɶɧɨɝɨ ɢɧɬɟɝɪɚɰɢɨɧɧɨɝɨ
ɨɛɴɟɞɢɧɟɧɢɹ,
ɪɟɡɭɥɶɬɚɬɨɦ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ
ɩɪɨɰɟɫɫɨɜ,
ɫɩɨɫɨɛɫɬɜɨɜɚɜɲɢɯ ɪɟɲɟɧɢɸ ɷɤɨɧɨɦɢɱɟɫɤɢɯ, ɮɢɧɚɧɫɨɜɵɯ ɢ ɩɨɥɢɬɢɱɟɫɤɢɯ 68
ɩɪɨɛɥɟɦ ɋɨɨɛɳɟɫɬɜɚ. ɉɪɚɤɬɢɤɚ ɩɨ ɭɩɪɚɜɥɟɧɢɸ ɛɸɞɠɟɬɧɵɦɢ ɫɢɫɬɟɦɚɦɢ ɦɨɠɟɬ ɫɬɚɬɶ ɭɧɢɜɟɪɫɚɥɶɧɨɣ ɞɥɹ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɩɪɢ ɭɩɪɚɜɥɟɧɢɢ ɛɸɞɠɟɬɧɵɦɢ ɫɢɫɬɟɦɚɦɢ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɣ.
69
ɋɩɢɫɨɤ ɫɨɤɪɚɳɟɧɢɣ ȿɜɪȺɡɗɋ – ȿɜɪɚɡɢɣɫɤɨɟ ɷɤɨɧɨɦɢɱɟɫɤɨɟ ɫɨɨɛɳɟɫɬɜɨ;96 ȿɂɎ - ȿɜɪɨɩɟɣɫɤɢɣ ɂɧɜɟɫɬɢɰɢɨɧɧɵɣ Ɏɨɧɞ (European Investment Fund); ȿɂȻ - ȿɜɪɨɩɟɣɫɤɢɣ ɂɧɜɟɫɬɢɰɢɨɧɧɵɣ Ȼɚɧɤ (European Investment Bank); ȿɋ – ȿɜɪɨɩɟɣɫɤɢɣ ɋɨɸɡ (European Union); ȿɋɍɋ - ȿɜɪɨɩɟɣɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ ɭɝɥɹ ɢ ɫɬɚɥɢ (European Coal and Steel Community); ȿɗɋ
–
ȿɜɪɨɩɟɣɫɤɨɟ
ɗɤɨɧɨɦɢɱɟɫɤɨɟ
ɋɨɨɛɳɟɫɬɜɨ
(European
Economic
Community); ȿɋɎ - ȿɜɪɨɩɟɣɫɤɢɣ ɋɨɰɢɚɥɶɧɵɣ Ɏɨɧɞ (European Social Fund); ȿɎȺȽ - ȿɜɪɨɩɟɣɫɤɢɣ ɮɨɧɞ ɚɞɚɩɬɚɰɢɢ ɝɥɨɛɚɥɢɡɚɰɢɢ (European Globalization Adjustment Fund); ȿɎɊɊ - ȿɜɪɨɩɟɣɫɤɢɣ Ɏɨɧɞ Ɋɟɝɢɨɧɚɥɶɧɨɝɨ Ɋɚɡɜɢɬɢɹ (European Fund of Regional Development); Ɇɂɋ - Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɟ ɫɨɝɥɚɲɟɧɢɟ (Intergovernmental Agreement); ɈɗɋɊ – Ɉɪɝɚɧɢɡɚɰɢɹ ɷɤɨɧɨɦɢɱɟɫɤɨɝɨ ɫɨɬɪɭɞɧɢɱɟɫɬɜɚ ɢ ɪɚɡɜɢɬɢɹ (Organization for Economic Cooperation and Development); ɎȿɈȽȺ - ȿɜɪɨɩɟɣɫɤɢɣ ɮɨɧɞ ɨɪɢɟɧɬɚɰɢɢ ɢ ɝɚɪɚɧɬɢɣ ɫɟɥɶɫɤɨɝɨ ɯɨɡɹɣɫɬɜɚ (European Fund for agricultural Orientation and guarantee); Ɏɋȿɋ - Ɏɨɧɞ ɋɨɥɢɞɚɪɧɨɫɬɢ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ (European Union Solidarity Fund); ȿɗɆɋ - ȿɜɪɨɩɟɣɫɤɢɣ ɗɤɨɧɨɦɢɱɟɫɤɢɣ ɢ Ɇɨɧɟɬɚɪɧɵɣ ɋɨɸɡ (European Economic and Monetary Union); ɗɎɋ - ɗɤɨɧɨɦɢɱɟɫɤɢɣ ɢ Ɏɢɧɚɧɫɨɜɵɣ ɋɨɜɟɬ (ECOFIN Council); AMICE (Association of Mutual Insurers and Insurance Cooperatives in Europe) – Ⱥɫɫɨɰɢɚɰɢɹ ɤɨɦɩɚɧɢɣ ɜɡɚɢɦɧɨɝɨ ɫɬɪɚɯɨɜɚɧɢɹ ɢ ɫɬɪɚɯɨɜɵɯ ɤɨɨɩɟɪɚɬɢɜɨɜ ȿɜɪɨɩɵ;
96
Timothy Bainbridge. The Penguin Companion to the European Union. 2002
70
Business Europe (the overall umbrella organisation of employers in the EU) – ȿɜɪɨɩɟɣɫɤɢɣ ɛɢɡɧɟɫ, ɡɨɧɬɢɱɧɚɹ ɨɪɝɚɧɢɡɚɰɢɹ ɪɚɛɨɬɨɞɚɬɟɥɟɣ ȿɋ; BIPAR (Bureau International des Producteurs d'Assurances et de Réassurances) – Ɇɟɠɞɭɧɚɪɨɞɧɨɟ ɛɸɪɨ ɩɪɨɢɡɜɨɞɢɬɟɥɟɣ ɫɬɪɚɯɨɜɵɯ ɭɫɥɭɝ CEA (Comité Européen des Assurances) – ȿɜɪɨɩɟɣɫɤɢɣ Ʉɨɦɢɬɟɬ ɫɬɪɚɯɨɜɳɢɤɨɜ; CRO Forum (The Chief Risk Officer Forum) – Ɏɨɪɭɦ ɝɥɚɜɧɵɯ ɞɢɪɟɤɬɨɪɨɜ ɩɨ ɪɢɫɤɚɦ. EACB (European Association of Cooperative Banks) – ȿɜɪɨɩɟɣɫɤɚɹ ɚɫɫɨɰɢɚɰɢɹ ɤɨɨɩɟɪɚɬɢɜɧɵɯ ɛɚɧɤɨɜ; EALIC (European Association of Listed Companies) – ȿɜɪɨɩɟɣɫɤɚɹ ɚɫɫɨɰɢɚɰɢɹ ɤɨɦɩɚɧɢɣ, ɡɚɪɟɝɢɫɬɪɢɪɨɜɚɧɧɵɯ ɧɚ ɛɢɪɠɟ; EAPB
(European Association of Public Banks) – ȿɜɪɨɩɟɣɫɤɚɹ ɚɫɫɨɰɢɚɰɢɹ
ɨɛɳɟɫɬɜɟɧɧɵɯ ɛɚɧɤɨɜ; EBF/BFE (European Banking Federation/Banking Federation of the European Union) – ȿɜɪɨɩɟɣɫɤɚɹ ɮɟɞɟɪɚɰɢɹ ɛɚɧɤɨɜ; EFBS (European Federation of Building Societies) – ȿɜɪɨɩɟɣɫɤɚɹ ɮɟɞɟɪɚɰɢɹ EFRP (European Federation for Retirement Provision) – ȿɜɪɨɩɟɣɫɤɚɹ ɮɟɞɟɪɚɰɢɹ ɩɟɧɫɢɨɧɧɨɝɨ ɨɛɟɫɩɟɱɟɧɢɹ; ɫɬɪɨɢɬɟɥɶɧɵɯ ɨɛɳɟɫɬɜ; EFAMA (European Fund and Asset Management Association) – ȿɜɪɨɩɟɣɫɤɚɹ ɚɫɫɨɰɢɚɰɢɹ ɭɩɪɚɜɥɟɧɢɹ ɮɨɧɞɚɦɢ ɢ ɚɤɬɢɜɚɦɢ; EMF (European Mortgage Federation) – ȿɜɪɨɩɟɣɫɤɚɹ ɮɟɞɟɪɚɰɢɹ ɢɩɨɬɟɤɢ; ESBG (European Savings Banks Group) - Ƚɪɭɩɩɚ ɫɛɟɪɟɝɚɬɟɥɶɧɵɯ ɛɚɧɤɨɜ ȿɜɪɨɩɵ;
71
ɋɩɢɫɨɤ ɞɟɮɢɧɢɰɢɣ Ȼɸɞɠɟɬɧɚɹ ɞɢɫɰɢɩɥɢɧɚ (budgetary discipline) – ɩɪɟɞɫɬɚɜɥɹɟɬ ɫɨɛɨɣ ɧɚɛɨɪ ɩɪɚɜɢɥ, ɜ ɪɚɦɤɚɯ ɤɨɬɨɪɵɯ ɮɨɪɦɢɪɭɟɬɫɹ ɛɸɞɠɟɬ ȿɋ. ȼ ɷɬɨ ɩɨɧɹɬɢɟ ɜɯɨɞɢɬ ɮɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ, ɚ ɬɚɤɠɟ ɥɢɦɢɬɵ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɩɪɨɝɪɚɦɦ, ɫɨɝɥɚɫɨɜɚɧɧɵɟ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ. Ⱦɚɧɧɵɣ ɦɟɯɚɧɢɡɦ ɧɚɱɚɥ ɢɫɩɨɥɶɡɨɜɚɬɶɫɹ ɜ ɧɚɱɚɥɟ 1980-ɯ ɝɨɞɨɜ ɜ ɫɜɹɡɢ ɫ ɜɨɡɧɢɤɧɨɜɟɧɢɟɦ ɩɪɨɛɥɟɦɵ ɧɟɫɛɚɥɚɧɫɢɪɨɜɚɧɧɨɫɬɢ ɛɸɞɠɟɬɚ ȿɋ. Ɇɚɚɫɬɪɢɯɬɫɤɢɣ ɞɨɝɨɜɨɪ (ɢɥɢ ɞɨɝɨɜɨɪ ɨɛ ɭɱɪɟɠɞɟɧɢɢ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ) – ɞɨɝɨɜɨɪ, ɨɮɢɰɢɚɥɶɧɨ ɭɱɪɟɞɢɜɲɢɣ ȿɜɪɨɩɟɣɫɤɢɣ ɋɨɸɡ. Ȼɵɥ ɩɨɞɩɢɫɚɧ 7 ɮɟɜɪɚɥɹ 1992 ɝ, ɜɫɬɭɩɢɥ ɜ ɫɢɥɭ ɜ ɧɨɹɛɪɟ 1993 ɝ. Ɇɟɠɢɧɫɬɢɬɭɰɢɨɧɚɥɶɧɨɟ ɫɨɝɥɚɲɟɧɢɟ (Interinstitutional Agreement) – ɫɨɝɥɚɲɟɧɢɟ, ɜ ɜɵɪɚɛɨɬɤɟ ɤɨɬɨɪɨɝɨ ɭɱɚɫɬɜɭɸɬ ɢɧɫɬɢɬɭɬɵ ȿɋ – ɋɨɜɟɬ, ɉɚɪɥɚɦɟɧɬ, Ʉɨɦɢɫɫɢɹ. ɇɚɢɛɨɥɟɟ ɱɚɫɬɨ ɬɚɤɚɹ ɮɨɪɦɚ ɜɡɚɢɦɨɞɟɣɫɬɜɢɹ ɢɫɩɨɥɶɡɭɟɬɫɹ ɩɪɢ ɫɨɝɥɚɫɨɜɚɧɢɢ ɛɸɞɠɟɬɧɨɣ ɞɢɫɰɢɩɥɢɧɵ ɢ ɭɥɭɱɲɟɧɢɹ ɛɸɞɠɟɬɧɨɣ ɩɪɨɰɟɞɭɪɵ. Ɉɮɢɰɢɚɥɶɧɵɣ ɠɭɪɧɚɥ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ (Official Journal of the European Union) – ɨɮɢɰɢɚɥɶɧɵɣ ɫɛɨɪɧɢɤ ɡɚɤɨɧɨɞɚɬɟɥɶɧɵɯ ɚɤɬɨɜ ȿɋ. ɉɪɨɰɟɞɭɪɚ ɩɪɢɧɹɬɢɹ ɪɟɲɟɧɢɹ ɨɛ ɢɫɩɨɥɧɟɧɢɢ (discharge procedure) – ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫɨ ɫɬɚɬɶɟɣ 275 Ɋɢɦɫɤɨɝɨ Ⱦɨɝɨɜɨɪɚ, ȿɜɪɨɩɟɣɫɤɚɹ Ʉɨɦɢɫɫɢɹ ɞɨɥɠɧɚ ɟɠɟɝɨɞɧɨ ɩɪɟɞɨɫɬɚɜɥɹɬɶ ɉɚɪɥɚɦɟɧɬɭ ɢ ɋɨɜɟɬɭ ɨɬɱɟɬɵ ɨɛ ɢɫɩɨɥɧɟɧɢɢ ɛɸɞɠɟɬɚ ɡɚ ɮɢɧɚɧɫɨɜɵɣ ɝɨɞ. Ɉɫɧɨɜɵɜɚɹɫɶ ɧɚ ɪɟɤɨɦɟɧɞɚɰɢɹɯ ɋɨɜɟɬɚ ɢ ɟɠɟɝɨɞɧɨɦ ɞɨɤɥɚɞɟ ɋɨɜɟɬɚ Ⱥɭɞɢɬɨɪɨɜ, ɉɚɪɥɚɦɟɧɬ ɭɩɨɥɧɨɦɨɱɟɧ ɩɪɢɧɢɦɚɬɶ ɪɟɲɟɧɢɟ ɨɛ ɢɫɩɨɥɧɟɧɢɢ. ɋɨɛɫɬɜɟɧɧɵɟ ɪɟɫɭɪɫɵ (own resources) – ɩɟɪɟɱɢɫɥɟɧɧɵɟ ɞɟɧɟɠɧɵɟ ɫɪɟɞɫɬɜɚ ɫɬɪɚɧɚɦɢ-ɱɥɟɧɚɦɢ ɜ ɨɛɳɢɣ ɛɸɞɠɟɬ ɋɨɨɛɳɟɫɬɜɚ ɞɥɹ ɩɨɤɪɵɬɢɹ ɨɛɳɢɯ ɪɚɫɯɨɞɨɜ. Ɍɪɢ ɨɩɨɪɵ ȿɋ (three pillars of the European Union) – ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ Ɇɚɚɫɬɪɢɯɬɫɤɢɦ ɞɨɝɨɜɨɪɨɦ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɸɡɟ, ɛɵɥɢ ɜɜɟɞɟɧɵ ɬɪɢ ɨɩɨɪɵ ȿɋ: 1) ȿɜɪɨɩɟɣɫɤɨɟ ɷɤɨɧɨɦɢɱɟɫɤɨɟ ɫɨɨɛɳɟɫɬɜɨ (ȿɗɋ); 2) Ɉɛɳɚɹ ɜɧɟɲɧɹɹ ɩɨɥɢɬɢɤɚ ɢ ɩɨɥɢɬɢɤɚ ɜ ɨɛɥɚɫɬɢ ɛɟɡɨɩɚɫɧɨɫɬɢ; 3) Ɉɛɳɚɹ ɩɨɥɢɬɢɤɚ ɜ ɨɛɥɚɫɬɢ ɜɧɭɬɪɟɧɧɢɯ ɞɟɥ ɢ ɩɪɚɜɨɫɭɞɢɹ. Ɏɢɧɚɧɫɨɜɚɹ ɪɚɦɤɚ ɢɥɢ ɮɢɧɚɧɫɨɜɚɹ ɩɟɪɫɩɟɤɬɢɜɚ (financial framework, financial perspective) – ɭɫɬɚɧɚɜɥɢɜɚɟɬ ɨɛɴɟɦɵ ɢ ɫɬɪɭɤɬɭɪɭ ɡɚɬɪɚɬ ɋɨɨɛɳɟɫɬɜɚ ɧɚ ɩɟɪɢɨɞ 72
ɧɟɫɤɨɥɶɤɢɯ ɥɟɬ; ɹɜɥɹɟɬɫɹ ɪɟɡɭɥɶɬɚɬɨɦ ɫɨɝɥɚɫɨɜɚɧɢɣ ɦɟɠɞɭ ɉɚɪɥɚɦɟɧɬɨɦ, ɋɨɜɟɬɨɦ ɢ Ʉɨɦɢɫɫɢɟɣ.
73
ɉɪɢɥɨɠɟɧɢɟ 1. ɍɩɪɚɜɥɟɧɢɟ ɛɸɞɠɟɬɧɵɦɢ ɩɪɨɰɟɫɫɚɦɢ ɜ ɪɟɝɢɨɧɚɥɶɧɵɯ ɢɧɬɟɝɪɚɰɢɨɧɧɵɯ ɨɛɴɟɞɢɧɟɧɢɹɯ ɫ ɭɱɚɫɬɢɟɦ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɗɬɚɩɵ ɛɸɞɠɟɬɧɨɝɨ ɩɪɨɰɟɫɫɚ/
ɋɨɸɡ Ɋɨɫɫɢɢ ɢ
ɋɇȽ
ɢɧɬɟɝɪɚɰɢɨɧɧɵɟ
Ȼɟɥɨɪɭɫɫɢɢ
ȿɜɪȺɡɗɋ
ɨɛɴɟɞɢɧɟɧɢɹ ɞɨɥɟɜɵɟ ɜɡɧɨɫɵ
ɞɨɥɟɜɵɟ ɜɡɧɨɫɵ
ɞɨɥɟɜɵɟ ɜɡɧɨɫɵ
ɫɬɪɚɧ-ɱɥɟɧɨɜ
ɫɬɪɚɧ-ɱɥɟɧɨɜ
ɫɬɪɚɧ-ɱɥɟɧɨɜ
ɋɨɝɥɚɫɨɜɚɧɢɟ
1. ɂɫɩɨɥɧɢɬɟɥɶɧɵɣ
1. ɋɨɜɟɬ Ɇɢɧɢɫɬɪɨɜ
ɂɧɬɟɝɪɚɰɢɨɧɧɵɣ
ɛɸɞɠɟɬɚ ɢ ɩɪɢɧɹɬɢɟ
ɤɨɦɢɬɟɬ: ɪɚɡɪɚɛɨɬɤɚ
ɋɨɸɡɧɨɝɨ
ɤɨɦɢɬɟɬ: ɩɨɞɝɨɬɨɜɤɚ
ɛɸɞɠɟɬɚ
ɩɪɨɟɤɬɚ ɛɸɞɠɟɬɚ ɧɚ
ɝɨɫɭɞɚɪɫɬɜɚ:
ɛɸɞɠɟɬɚ;
ɂɫɬɨɱɧɢɤɢ ɛɸɞɠɟɬɚ
ɨɫɧɨɜɟ ɡɚɹɜɨɤ
ɩɨɞɝɨɬɨɜɤɚ ɩɪɨɟɤɬɚ
ɧɚɰɢɨɧɚɥɶɧɵɟ
ɨɪɝɚɧɨɜ
ɛɸɞɠɟɬɚ; 2.
ɦɢɧɢɫɬɟɪɫɬɜɚ
ɋɨɞɪɭɠɟɫɬɜɚ; 2.
ɉɚɪɥɚɦɟɧɬɫɤɨɟ
ɮɢɧɚɧɫɨɜ: ɩɪɢɧɹɬɢɟ
ɧɚɰɢɨɧɚɥɶɧɵɟ
ɫɨɛɪɚɧɢɟ ɋɨɸɡɧɨɝɨ
ɪɟɲɟɧɢɹ ɨɛ ɨɛɴɟɦɟ
ɩɪɚɜɢɬɟɥɶɫɬɜɚ:
ɝɨɫɭɞɚɪɫɬɜɚ Ɋɨɫɫɢɢ
ɜɵɞɟɥɹɟɦɵɯ ɫɪɟɞɫɬɜ
ɫɨɝɥɚɫɨɜɚɧɢɟ
ɢ Ȼɟɥɨɪɭɫɫɢɢ:
Ɇɟɠɩɚɪɥɚɦɟɧɬɫɤɚɹ
ɩɪɨɟɤɬɚ ɟɞɢɧɨɝɨ
ɫɨɝɥɚɫɨɜɚɧɢɟ ɢ
Ⱥɫɫɚɦɛɥɟɹ, ɋɭɞ
ɛɸɞɠɟɬɚ ɋɇȽ 3.
ɩɪɢɧɹɬɢɟ ɛɸɞɠɟɬɚ;
ɋɨɨɛɳɟɫɬɜɚ:
ɗɤɨɧɨɦɢɱɟɫɤɢɣ
3. ȼɵɫɲɢɣ
ɜɧɟɫɟɧɢɟ
ɋɨɜɟɬ ɋɇȽ:
ɝɨɫɭɞɚɪɫɬɜɟɧɧɵɣ
ɩɪɟɞɥɨɠɟɧɢɣ ɜ
ɫɨɝɥɚɫɨɜɚɧɢɟ
ɋɨɜɟɬ: ɭɬɜɟɪɠɞɟɧɢɟ
ɩɪɨɟɤɬ ɛɸɞɠɟɬɚ.
ɩɪɨɟɤɬɚ ɛɸɞɠɟɬɚ ɫ
ɩɪɨɟɤɬɚ ɛɸɞɠɟɬɚ.
Ɇɟɠɝɨɫɫɨɜɟɬ:
ɭɱɟɬɨɦ ɡɚɦɟɱɚɧɢɣ
ɭɬɜɟɪɠɞɟɧɢɟ
ɧɚɰɢɨɧɚɥɶɧɵɯ
ɛɸɞɠɟɬɚ
ɩɪɚɜɢɬɟɥɶɫɬɜ; ɋɨɜɟɬ ɝɥɚɜ ɉɪɚɜɢɬɟɥɶɫɬɜ: ɭɬɜɟɪɠɞɟɧɢɟ ɛɸɞɠɟɬɚ. ɂɫɩɨɥɧɟɧɢɟ ɛɸɞɠɟɬɚ ɂɫɩɨɥɧɢɬɟɥɶɧɵɣ
ɤɚɡɧɚɱɟɣɫɬɜɚ
Ɉɩɟɪɚɰɢɨɧɧɵɣ ɢ
ɤɨɦɢɬɟɬ:
ɝɨɫɭɞɚɪɫɬɜ-
ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɵɣ
ɪɚɫɯɨɞɨɜɚɧɢɟ
ɭɱɚɫɬɧɢɤɨɜ ɜ ɱɚɫɬɢ,
ɛɸɞɠɟɬɵ
ɫɪɟɞɫɬɜ ɟɞɢɧɨɝɨ
ɤɚɫɚɸɳɟɣɫɹ
ɢɫɩɨɥɧɹɸɬɫɹ
ɛɸɞɠɟɬɚ;
ɬɟɪɪɢɬɨɪɢɣ ɫɜɨɢɯ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɦɢ
74
ɝɨɫɭɞɚɪɫɬɜ
ɨɪɝɚɧɚɦɢ ȿɜɪȺɡɗɋ
Ʉɨɧɬɪɨɥɶ ɧɚɞ
ɂɫɩɨɥɧɢɬɟɥɶɧɵɣ
ɋɱɟɬɧɚɹ ɩɚɥɚɬɚ:
Ʉɨɧɬɪɨɥɶ ɧɚɞ
ɢɫɩɨɥɧɟɧɢɟɦ
ɤɨɦɢɬɟɬ: ɤɨɧɬɪɨɥɶ
ɤɨɧɬɪɨɥɶ ɡɚ
ɢɫɩɨɥɧɟɧɢɟɦ
ɛɸɞɠɟɬɚ
ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ
ɢɫɩɨɥɧɟɧɢɟɦ
ɨɩɟɪɚɰɢɨɧɧɨɝɨ ɢ
ɛɸɞɠɟɬɚ
ɞɨɯɨɞɧɵɯ ɢ
ɚɞɦɢɧɢɫɬɪɚɬɢɜɧɨɝɨ
ɋɨɨɛɳɟɫɬɜɚ
ɪɚɫɯɨɞɧɵɯ ɫɬɚɬɟɣ
ɛɸɞɠɟɬɨɜ
ɛɸɞɠɟɬɚ ɋɨɸɡɧɨɝɨ
ɋɨɨɛɳɟɫɬɜɚ
ɝɨɫɭɞɚɪɫɬɜɚ ɩɨ
ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ
ɨɛɴɟɦɚɦ, ɫɬɪɭɤɬɭɪɟ
ɫɨɨɬɜɟɬɫɬɜɭɸɳɢɦɢ
ɢ ɰɟɥɟɜɨɦɭ
ɨɪɝɚɧɚɦɢ ȿɜɪȺɡɗɋ;
ɧɚɡɧɚɱɟɧɢɸ,
Ɇɟɠɝɨɫɫɨɜɟɬ:
ɩɪɨɜɟɪɤɚ ɨɬɱɟɬɨɜ ɨ
ɨɬɱɟɬɧɨɫɬɶ ɩɨ
ɞɨɯɨɞɚɯ ɢ ɪɚɫɯɨɞɚɯ
ɢɫɩɨɥɧɟɧɢɸ
ɜɫɟɯ ɨɪɝɚɧɨɜ ɋɊȻ,
ɛɸɞɠɟɬɚ
75
ɉɪɢɥɨɠɟɧɢɟ 2. Ɋɚɫɩɪɟɞɟɥɟɧɢɟ ɤɨɦɩɟɬɟɧɰɢɣ ɦɟɠɞɭ ɢɧɫɬɢɬɭɬɚɦɢ ȿɋ ɜ ɪɚɦɤɚɯ ɩɪɢɧɹɬɢɹ ɛɸɞɠɟɬɚ ɋɨɨɛɳɟɫɬɜɚ Ɉɛɹɡɚɬɟɥɶɧɵɟ ɪɚɫɯɨɞɵ
ɇɟɨɛɹɡɚɬɟɥɶɧɵɟ ɪɚɫɯɨɞɵ
Ʉɨɦɢɫɫɢɹ
Ʉɨɦɢɫɫɢɹ
ɧɟɬ ɄȻ97 ɧɟɬ ɛɸɞɠɟɬɚ
ɧɟɬ ɄȻ ɋɨɜɟɬ – 1-ɟ ɱɬɟɧɢɟ
ɋɨɜɟɬ – 1-ɟ ɱɬɟɧɢɟ
ɧɟɬ
ɛɸɞɠɟɬɚ ɄȻ
ɄȻ ɜɨɡɞɟɪɠɚɧɢɟ ȿɉ
ɜɨɡɞɟɪɠɚɧɢɟ ȿɉ
ȿɉ – 1-ɟ ɱɬɟɧɢɟ
ȿɉ – 1-ɟ ɱɬɟɧɢɟ
ȿɉ -ɩɪɨɫɬɨɟ ɛɨɥɶɲɢɧɫɬɜɨ ɚɛɫɨɥɸɬɧɨɟ
ɋɨɜɟɬ – 2-ɟ ɱɬɟɧɢɟ
ȿɉ –
ɋɨɨɬɜɟɬɫ ɬɜɭɸɳɚɹ ɱɚɫɬɶ ɨɬ ɢɬɨɝɨɜɨɝ ɭɜɟɥɢɱɟɧɢɟ ɪɚɫɯɨɞɨɜ ɄȻ ɨ ɩɪɢɧɢɦɚ ɟɦɨɝɨ ɇɟɜɦɟɲɚɬɟɥɶɫɬɜɨ ɛɸɞɠɟɬɚ
ɛɨɥɶɲɢɧɫɬɜɨ
ɧɟɬ ɄȻ ɩɪɨɬɢɜ ɋɨɜɟɬ – 2-ɟ ɱɬɟɧɢɟ ɄȻ
ȿɉ – 2-ɟ ɱɬɟɧɢɟ ɜɨɡɞɟɪɠɚɧɢɟ ȿɉ
ȿɉ - 3/5 ɞɥɹ ɜɜɟɞɟɧɢɹ ɩɨɩɪɚɜɨɤ ȿɉ – 3-ɟ ɱɬɟɧɢɟ Ȼɸɞɠɟɬ ɫɱɢɬɚɟɬɫɹ ɩɪɢɧɹɬɵɦ, ɟɫɥɢ ȿɉ ɧɟ ɧɚɛɢɪɚɟɬ 2/3 ɝɨɥɨɫɨɜ ɞɥɹ ɨɬɤɥɨɧɟɧɢɹ ɛɸɞɠɟɬɚ
97
ɄȻ – ɤɜɚɥɢɮɢɰɢɪɨɜɚɧɧɨɟ ɛɨɥɶɲɢɧɫɬɜɨ
76
1951-1957 ȿɜɪɨɩɟɣɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ ɭɝɥɹ ɢ ɫɬɚɥɢ (ɚɞɦɢɧɢɫɬɪɚɬ ɢɜɧɵɣ ɢ ɨɩɟɪɚɰɢɨɧɧɵ ɣ ɛɸɞɠɟɬ)
ɉɚɪɢɠɫɤɢɦ ɞɨɝɨɜɨɪɨɦ (18 ɚɩɪɟɥɹ 1951 ɝ.)
ɗɬɚɩɵ Ɉɫɧɨɜɧɵɟ ɫɨɛɵɬɢɹ ɢ ɦɟɯɚɧɢɡɦ ɵ ɛɸɞɠɟɬɢɪ ɨɜɚɧɢɹ
ɇɨɪɦɚɬɢɜ ɧɵɟ ɞɨɤɭɦɟɧɬ ɵ
Ɋɢɦɫɤɢɦ ɞɨɝɨɜɨɪɨɦ (25 ɦɚɪɬɚ 1957 ɝɨɞɚ)
1957-1965 ȿɜɪɨɩɟɣɫɤɨɟ ɗɤɨɧɨɦɢɱɟɫɤɨɟ ɋɨɨɛɳɟɫɬɜɨ (ɨɛɳɢɣ ɛɸɞɠɟɬ), ȿɜɪɚɬɨɦ (ɚɞɦɢɧɢɫɬɪɚɬɢ ɜɧɵɣ ɛɸɞɠɟɬ, ɛɸɞɠɟɬ ɧɚ ɢɫɫɥɟɞɨɜɚɧɢɹ ɢ ɪɚɡɜɢɬɢɟ)
Ⱦɨɝɨɜɨɪ ɨ ɫɥɢɹɧɢɢ
1965 -1970 Ⱦɨɝɨɜɨɪ ɨ ɋɥɢɹɧɢɢ: Ɉɛɴɟɞɢɧɟɧɢɟ ɚɞɦɢɧɢɫɬɪɚɬ ɢɜɧɵɯ ɛɸɞɠɟɬɨɜ ȿɋɍɋ ɢ ȿɗɋ
Ʌɸɤɫɟɦɛɭɪɝɫɤ ɢɣ ɞɨɝɨɜɨɪ (1970) Treaty Amending Certain Budgetary Provisions of the Treaties. Ɏɢɧɚɧɫɨɜɵɣ ɪɟɝɥɚɦɟɧɬ (1977)
1970-1984 ȼɤɥɸɱɟɧɢɟ ɚɞɦɢɧɢɫɬɪɚɬɢɜ ɧɨɝɨ ɛɸɞɠɟɬɚ ɢ ɛɸɞɠɟɬɚ ɧɚ ɩɪɨɜɟɞɟɧɢɟ ɢɫɫɥɟɞɨɜɚɧɢɣ ȿɜɪɚɬɨɦɚ ɜ ɨɛɳɢɣ ɛɸɞɠɟɬ ȿɗɋ; ɋɨɡɞɚɧɢɟ ɫɢɫɬɟɦɵ ɫɨɛɫɬɜɟɧɧɵɯ ɪɟɫɭɪɫɨɜ ɋɨɨɛɳɟɫɬɜɚ
«ɉɚɤɟɬ Ⱦɟɥɨɪɚ -1»
ɋɨɝɥɚɲɟɧɢɟ Ɏɨɧɬɟɧɛɥɨ
77
1988-1992 Ɏɢɧɚɧɫɨɜɚɹ ɩɟɪɫɩɟɤɬɢɜɚ ɧɚ 1988-1992 ɝɝ.; «ɱɟɬɜɟɪɬɵɣ ɢɫɬɨɱɧɢɤ ɞɨɯɨɞɨɜ»; ɪɟɮɨɪɦɢɪɨɜɚɧ ɢɟ ɫɬɪɭɤɬɭɪɧɵɯ ɮɨɧɞɨɜ, ɭɤɪɟɩɥɟɧɢɟ ɛɸɞɠɟɬɧɨɣ ɞɢɫɰɢɩɥɢɧɵ.
1984-1988 1984: Ɋɟɲɟɧɢɟ ɫɧɢɡɢɬɶ ɞɨɥɸ ȼɟɥɢɤɨɛɪɢɬɚɧ ɢɢ ɜ ɛɸɞɠɟɬɟ ȿɋ, ɩɨɜɵɲɟɧɢɟ ɧɨɪɦɵ ɨɬɱɢɫɥɟɧɢɣ ɫ ɞɨɯɨɞɨɜ ɨɬ ɇȾɋ (ɫ 1 ɞɨ 1,4%)
«ɉɚɤɟɬ Ⱦɟɥɨɪɚ-2»: ɩɨɫɬɚɧɨɜɥɟɧɢɟ ɋɨɜɟɬɚ ɨ ɜɧɟɫɟɧɢɢ ɢɡɦɟɧɟɧɢɣ ɜ ɮɢɧɚɧɫɨɜɵɣ ɪɟɝɥɚɦɟɧɬ.
1993 -1999 Ɏɢɧɚɧɫɨɜɚɹ ɩɟɪɫɩɟɤɬɢɜɚ ɧɚ 1993 – 1999 ɝɝ.: ɜɵɞɟɥɟɧɢɟ ɧɟɨɛɹɡɚɬɟɥɶɧɵ ɯ ɪɚɫɯɨɞɨɜ, ɜɤɥɸɱɟɧɢɟ ȿɉ ɜ ɩɪɨɰɟɞɭɪɭ ɫɨɝɥɚɫɨɜɚɧɢɹ ɨɛɹɡɚɬɟɥɶɧɵɯ ɪɚɫɯɨɞɨɜ ɛɸɞɠɟɬɚ
ɉɪɢɥɨɠɟɧɢɟ 3. ɗɬɚɩɵ ɮɨɪɦɢɪɨɜɚɧɢɹ ɛɸɞɠɟɬɧɨɣ ɫɢɫɬɟɦɵ ȿɋ 2007-2013 Ɏɢɧɚɧɫɨɜɚɹ ɩɟɪɫɩɟɤɬɢɜɚ ɧɚ 2007-2013 ɝɝ.: ɫɨɡɞɚɧɢɟ Ɏɨɧɞɚ ɋɨɥɢɞɚɪɧɨɫɬɢ ȿɜɪɨɩɟɣɫɤɨɝɨ ɋɨɸɡɚ; ȿɜɪɨɩɟɣɫɤɨɝɨ ɮɨɧɞɚ ɪɟɝɭɥɢɪɨɜɚɧɢɹ ɝɥɨɛɚɥɢɡɚɰɢɢ
Ɇɟɠɢɧɫɬɢɬɭɰɢ ɨɧɚɥɶɧɨɟ ɫɨɝɥɚɲɟɧɢɟ, ɡɚɤɥɸɱɟɧɧɨɟ ɦɟɠɞɭ ȿɉ,ɋɨɜɟɬɨɦ ɢ ȿɄ, ɪɟɝɭɥɢɪɭɸɳɟɟ ɛɸɞɠɟɬɧɭɸ ɞɢɫɰɢɩɥɢɧɭ ɢ ɭɫɬɨɣɱɢɜɨɟ ɮɢɧɚɧɫɨɜɨɟ ɭɩɪɚɜɥɟɧɢɟ (14.06.2006)
2000-2006 Ɏɢɧɚɧɫɨɜɚɹ ɩɟɪɫɩɟɤɬɢɜɚ ɧɚ 2000-2006 ɝɝ.: ɩɪɟɞɨɫɬɚɜɥɟɧɢ ɟ ɛɨɥɶɲɟɝɨ ɨɛɴɟɦɚ ɩɪɚɜ ȿɉ ɩɪɢ ɩɪɢɧɹɬɢɢ ɪɟɲɟɧɢɹ ɨ ɧɟɨɛɹɡɚɬɟɥɶɧɵ ɯ ɪɚɫɯɨɞɚɯ
Ɇɟɠɢɧɫɬɢɬɭɬɰ ɢɨɚɧɥɶɧɨɟ ɫɨɝɥɚɲɟɧɢɟ ɨɬ6 ɦɚɹ 1999 ɝɨɞɚ, ɪɟɝɭɥɢɪɭɸɳɟɟ ɛɸɞɠɟɬɧɭɸ ɞɢɫɰɢɩɥɢɧɭ ɢ ɭɥɭɱɲɟɧɢɟ ɛɸɞɠɟɬɧɨɣ ɩɪɨɰɟɞɭɪɵ.
ɉɪɢɥɨɠɟɧɢɟ 4. ɂɫɩɨɥɧɟɧɢɟ ɢ ɤɨɧɬɪɨɥɶ ɧɚɞ ɢɫɩɨɥɧɟɧɢɟɦ ɛɸɞɠɟɬɚ ȿɋ Ʉɨɦɢɫɫɢɹ (ɫɬ. 274 Ⱦɨɝɨɜɨɪɚ ɨ ȿɜɪɨɩɟɣɫɤɨɦ ɋɨɨɛɳɟɫɬɜɟ) Ⱦɟɰɟɧɬɪɚɥɢɡɨɜɚɧɧɨɟ ɭɩɪɚɜɥɟɧɢɟ ɐɟɧɬɪɚɥɢɡɨɜɚɧɧɨɟ ɭɩɪɚɜɥɟɧɢɟ ɋɨɜɦɟɫɬɧɨɟ ɭɩɪɚɜɥɟɧɢɟ ɗɤɫɬɟɪɧɚɥɢɡɚɰɢɹ Ʉɨɦɢɫɫɢɹ ɟɠɟɝɨɞɧɵɣ ɞɨɤɥɚɞ Ⱦɟɩɚɪɬɚɦɟɧɬɵ Ʉɨɦɢɫɫɢɢ ɋɨɛɪɚɧɢɟ ɚɭɞɢɬɨɪɨɜ ɉɚɪɥɚɦɟɧɬ ɪɟɤɨɦɟɧɞɚɰɢɢ ɗɤɨɧɨɦɢɱɟɫɤɢɣ ɢ ɮɢɧɚɧɫɨɜɵɣ ɋɨɜɟɬ Ɋɟɲɟɧɢɟ ɨɛ ɢɫɩɨɥɧɟɧɢɢ/ɧɟɢɫɩɨɥɧɟɧɢɢ ɛɸɞɠɟɬɚ
78
ɋɩɢɫɨɤ ɢɫɩɨɥɶɡɨɜɚɧɧɨɣ ɥɢɬɟɪɚɬɭɪɵ Ɉɮɢɰɢɚɥɶɧɵɟ ɞɨɤɭɦɟɧɬɵ 1. Ʉɨɧɰɟɩɰɢɢ ɜɧɟɲɧɟɣ ɩɨɥɢɬɢɤɢ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬ 12 ɢɸɥɹ 2008 ɝ. 2. Ȼɸɞɠɟɬɧɨɟ ɩɨɫɥɚɧɢɟ ɉɪɟɡɢɞɟɧɬɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ Ɏɟɞɟɪɚɥɶɧɨɦɭ ɋɨɛɪɚɧɢɸ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬ 23 ɢɸɧɹ 2008 ɝ. 3. Ʉɨɧɰɟɩɰɢɹ ɩɨɜɵɲɟɧɢɹ ɷɮɮɟɤɬɢɜɧɨɫɬɢ ɦɟɠɛɸɞɠɟɬɧɵɯ ɨɬɧɨɲɟɧɢɣ ɢ ɤɚɱɟɫɬɜɚ ɭɩɪɚɜɥɟɧɢɹ ɝɨɫɭɞɚɪɫɬɜɟɧɧɵɦɢ ɢ ɦɭɧɢɰɢɩɚɥɶɧɵɦɢ ɮɢɧɚɧɫɚɦɢ ɜ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɜ 2006 - 2008 ɝɨɞɚɯ, ɨɞɨɛɪɟɧɧɚɹ ɪɚɫɩɨɪɹɠɟɧɢɟɦ ɉɪɚɜɢɬɟɥɶɫɬɜɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ ɨɬ 3 ɚɩɪɟɥɹ 2006 ɝɨɞɚ N 467-ɪ; 4. ɉɨɫɬɚɧɨɜɥɟɧɢɟ ɉɪɚɜɢɬɟɥɶɫɬɜɚ Ɋɨɫɫɢɣɫɤɨɣ Ɏɟɞɟɪɚɰɢɢ «Ɉ ɦɟɪɚɯ ɩɨ ɩɨɜɵɲɟɧɢɸ ɪɟɡɭɥɶɬɚɬɢɜɧɨɫɬɢ ɛɸɞɠɟɬɧɵɯ ɪɚɫɯɨɞɨɜ» ɨɬ 22 ɦɚɹ 2004 ɝɨɞɚ N 249. 5. ɉɨɥɨɠɟɧɢɟ ɨ ɩɨɪɹɞɤɟ ɮɨɪɦɢɪɨɜɚɧɢɹ ɢ ɢɫɩɨɥɧɟɧɢɹ ɛɸɞɠɟɬɚ ȿɜɪɚɡɢɣɫɤɨɝɨ ɗɤɨɧɨɦɢɱɟɫɤɨɝɨ
ɋɨɨɛɳɟɫɬɜɚ.
ɍɬɜɟɪɠɞɟɧɨ
Ɋɟɲɟɧɢɟɦ
Ɇɟɠɝɨɫɭɞɚɪɫɬɜɟɧɧɨɝɨ ɋɨɜɟɬɚ ȿɜɪɚɡɢɣɫɤɨɝɨ ɗɤɨɧɨɦɢɱɟɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ ɨɬ 31 ɦɚɹ 2001 ɝ. ʋ 16. 6. Ⱦɨɝɨɜɨɪ ɨɛ ɭɱɪɟɠɞɟɧɢɢ ȿɜɪɚɡɢɣɫɤɨɝɨ ɗɤɨɧɨɦɢɱɟɫɤɨɝɨ ɋɨɨɛɳɟɫɬɜɚ. Ⱥɫɬɚɧɚ, 10 ɨɤɬɹɛɪɹ 2000 ɝ. 7. Ⱦɨɝɨɜɨɪ ɨ ɫɨɡɞɚɧɢɢ ɋɨɸɡɧɨɝɨ ɝɨɫɭɞɚɪɫɬɜɚ Ɋɨɫɫɢɢ ɢ Ȼɟɥɨɪɭɫɫɢɢ ɨɬ 8 ɞɟɤɚɛɪɹ 1999 ɝ. http://www.soyuz.by/ru/?guid=10447 8. ɉɨɥɨɠɟɧɢɟ ɨ ɟɞɢɧɨɦ ɛɸɞɠɟɬɟ ɨɪɝɚɧɨɜ ɋɇȽ, ɮɢɧɚɧɫɢɪɭɟɦɵ ɡɚ ɫɱɟɬ ɛɸɞɠɟɬɧɵɯ ɫɪɟɞɫɬɜ ɝɨɫɭɞɚɪɫɬɜ – ɭɱɚɫɬɧɢɤɨɜ ɋɨɞɪɭɠɟɫɬɜɚ ɇɟɡɚɜɢɫɢɦɵɯ Ƚɨɫɭɞɚɪɫɬɜ. ɍɬɜɟɪɠɞɟɧ Ɋɟɲɟɧɢɟɦ ɋɨɜɟɬɚ ɝɥɚɜ ɩɪɚɜɢɬɟɥɶɫɬɜ ɋɨɞɪɭɠɟɫɬɜɚ ɇɟɡɚɜɢɫɢɦɵɯ Ƚɨɫɭɞɚɪɫɬɜ ɨ ɉɨɥɨɠɟɧɢɢ ɨ ɟɞɢɧɨɦ ɛɸɞɠɟɬɟ ɨɪɝɚɧɨɜ ɋɇȽ, ɮɢɧɚɧɫɢɪɭɟɦɵɯ ɡɚ ɫɱɟɬ ɛɸɞɠɟɬɧɵɯ ɫɪɟɞɫɬɜ ɝɨɫɭɞɚɪɫɬɜ – ɭɱɚɫɬɧɢɤɨɜ ɋɨɞɪɭɠɟɫɬɜɚ ɇɟɡɚɜɢɫɢɦɵɯ Ƚɨɫɭɞɚɪɫɬɜ ɨɬ 31 ɦɚɹ 2001 ɝɨɞɚ. 9. ɍɫɬɚɜ ɋɨɞɪɭɠɟɫɬɜɚ ɇɟɡɚɜɢɫɢɦɵɯ Ƚɨɫɭɞɚɪɫɬɜ ɨɬ 22 ɹɧɜɚɪɹ 1993 ɝɨɞɚ. http://www.cis.minsk.by/main.aspx?uid=180 10.
Treaty establishing a Single Council and a Single Commission of the European Communities, 8 April 1965. 79
11.
The decision on own resources set the Communities, 21 April, 1970.
12.Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities. Official Journal of the European Communities. 13.Fontainebleau European Council. Conclusions of the Presidency. 25 and 26 June 1984. 14.Council Decision 88/376/EEC, Euroatom of 24 June, 1988. 15.Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonisation of the compilation of gross national product at market prices. 16.Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989. 17.Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax. 18.Maastricht Treaty. Provisions Amending the Treaty Establishing the European Economic Community with a View to Establishing the European Community. 7 February, 1992. 19.Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community. 20.European Parliament, Council, Commission. Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure. 21.Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communitiesâ&#x20AC;&#x2122; own resources. 22.Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities. 23.Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline. 24.Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (GNI Regulation). 80
25.Commission of the European Union. Communication from the Commission to the Council and European Parliament. Building our common Future Policy challenges and Budgetary means of the Enlarged Union 2007-2013. Brussels, 26 February, 2004. 26.Commission of the European Communities. Strategic Objectives 2005 – 2009. Europe 2010: A Partnership for European Renewal Prosperity, Solidarity and Security Communication from the President in agreement with Vice-President Wallström. Brussels, 26 January, 2005. 27.Council of the European Union. Financial Perspective 2007-2013. Brussels, 19 December 2005. 28.Communication from the Commission of the European Parliament and the Council concerning the revision of the multilateral financial framework (2007 – 2013). Proposal for a Decision of the European Parliament and the Council amending the Interinstitutional Agreement of the 17 May 2006 on budgetary discipline and sound financial management as regards the multiannual financial framework. 29.Council Regulation (EC) ʋ 1248/2007 of 22 October 2007 repealing Regulation 2040/2000 on budgetary discipline. 30.Council Decision of 7 June 2007 on the system of the European Communities’ own resources (2007/436/EC, Euratom) 31.European Commission. Final Annual Accounts of the European Communities. Consolidated financial statement and consolidated reports on implementation of the budget. Financial year 2006. 32.Council of the European Union. Discharge to be given to the bodies set up by the European Communities in respect of the implementation of the budget for the financial year 2006. Draft Council Recommendations. Brussels, 29 January 2008. 33.European Parliament. Final Adoption of the general budget of the European Union for the financial year 2009. 81
34.Council Regulation (EC, EURATOM) No 105/2009 of 26 January 2009 amending Regulation
(EC,
Euratom)
No
1150/2000
implementing
Decision
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ɂɧɮɨɪɦɚɰɢɨɧɧɨɟ
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ɫɨɸɡɧɨɝɨ
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ɝɨɫɭɞɚɪɫɬɜɚ
Ɋɨɫɫɢɢ
ɢ
Ȼɟɥɨɪɭɫɫɢɢ.