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apa oo AO a

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: . : . : 14.4.2015. : 2012. : 40. antiplagiat.ru: < 30%

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opa
充.3
aa 1. Oo ap oa apo aoo oo腅...5
1.1. a apo o腅.5
1.2. Oo a o ap oa apo oo腅.....9
aa 2. apa oo AO a
2.1. - apapa ..15
2.2. a apo oo pp17
aa 3 oo oo p ooo apo oo opo pa.
3.1. oo oo p ooo apo oo腅...25
3.2. opo pa ap ooꅅ27
a充.33
o o pap ⅅ.35
po ...38





o poo oo apa oo o o ao oo po oa a po opaooo o ooa. o pp o o ooo a oo oa apoa. a oo a p aao, pa oa opo popo ooo oppoa o o aoo-oo o, o , ooo oo oo. aoo pa ooa o, oaa po aoo oo pp, aoo oa poo o oo oo apoa [18..32].
Aao aa o, o oa oo apa ao oo poa. oo o o, ooa a o aa poa opa, ooo p oo oooa pa o p, apa oo pa oo oaa, o a oo a a, apap o aoo oo opaa pa oo o a o po. oo, oo, o pp p pa, ooo a oo ap oa apo aoo oo p pa a.
ao poo pao oo oa apo (aoo) oo, .
o , opp aa poo pao:
Paop aa ap oo;
oo a opa o op;
poaapoa oo oo p ooo apo oo;
Papaoa opo pa ap oo;
Paop oo a o a apo oo.
Oo oa apa oo AOa, a 2011 o.
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aa 1. Ocoe ape cae aepco acoo oeoc.
cae aepco oeoc
a po p p pee ooceo eoo pae eooo copeca pae opa o eeoc opaa, oc oopo ooae oa epe aepc oeoc. o oae aee opeoce oe aepco oeoc. cooec c ooee o aepco e, aepca oeoc oa aa ocoepoe ooe pecaee o acoo ooe opaa, aco peaa ee eeoc ee ee acoo ooe.
acoee pe, pece opeeee epec, opaa aco caa ae oeoc, pe ecoepeco eooo aepcoo ea, poope aooaece oo ocaac cae eaee.
o cae aepco oeoc oe ooo coo. o cpa pc ee cece ooe eooo poec acca cae aepco oeoc pacp ea coepe.
o cee a ocoepoc cae paec a cecee ececee. cae cac ecece, ec poc poecce poep e e oaaee aepco oeoc a opao, o o ee aee ooaee, oope o p eepe pee, ocoae a ao oeoc.
o poe ceceoc oaec o peeoe aee o aepco oeoc, aa c oopo apoa ooae o oeoc c oo cee epooc epecae coco ea a ee ocoe pae o pa pae ooece pee [15..279].
Opaa oe p peee, oa ceceo paec ca, ooee oopo oe o cooec a a oe o cocae e eee 5%.
o apaep ooe e epeaepee peaepee cae.
epeaepee cae - o, coepee o eoeeoc, aaoc eaeoc, a ae ae ecoepeco cce aepcoo ea eceo aooaeca. epooc ooe oo oaec co ee cpo-eoec aepao, acac aepcoo ea aooooe. epeaepee o ec a eece aepce:
- eece o oa, apep, p cocae pacee aoo aee: poecce pacea c aoo (peee epao ca); p epeoce a aepcoo ea aooe eapa (pace); p epao aoe cpo eapa p co ooo paoo opae poee pepe oepa pecpa aepcoo ea.
- aepce o oa peae epaoo opae a cea aepcoo ea acoo-oce oepa. p o ocoo e o, poe ae ae oeo aooooe, cece oop caac pea acoo-oceo eeoc pep, opaaee oeoc, oe epao ccc ao [16..509].
peaepee o c cpeco eoo o opaa, acoc aoep oec. Cocao ac oe eoo o aoep oec cee ca aaco o, .e. coaeoe oece a op coepae e aaco. e cepe, o cec o, ocoee oce pa e, oae pooee aoep oec ec aaco o, apae a caee coco ooe eca oeca peao eo eeoc.
ce peaepee o oo pae a e poopeae poopeae aooaec. e poopea aooaec oocc aooa oa (ec o eao ee aoo) apoae (ee opeoc opeeeoc, cece eo coaec oooc oe oo, poopea eceoc) aaca.
poopeae aooaec cae ec a aooe pece aca aaca.
oc o a aoo, eopocoece oce ce cpec ec -o aooooe paeae e aepae eoc. oo coaeo caac cee o ec oea aooooe paepa. peae oec oooc epa a pep cope eee cpeca oe eco cooa o coe cope.
aooe pece ao coe opaee pa oea, a ocoa oop cocaec aepca oeoc, apaea aooaeo aooe opa. Ooe oc cece peaepeoo apaepa ece ee pecp oo opa o oea p eea aooooe, apep ae oea peaa po, oe pao, oaa c; aee pace oaaee oa oa pa, ceoc paoo; oope oeo o opae oapo, o oae c ocaooo opaooo apaepa, ca c oeceee pooceoo poecca; eopooa oeo p ..
aca aaca pecae coo coooc peo, apa ooec opa o oo (oea o oaaee p, coae pepaoo pecae o coco pep, aece paa eo eeoc ..). Oo aca aaca coec pee ec (aa oo oea peo cooc a aoo pep o caa ae aepcoo aaca, a ocoa oop paccac oaae oc acoo cooc).
cae ec ae a eee aepae o oe ocaeca. eee cae e eco cepe paceo-ee ooe. aepae cae ca c pcoee aepa eoce.
ce aepco oeoc o coco opae aepco ee oocc eooa ea ao oceo , eoocoaoc e ace, o epoa, o oee, epaoe eocaooe opaee opa oe opa.
eoocoaoc e ace oaae, o a oceo opae ee e ocao a o ocoa.
O epoa ca c eep pacpeeee oepa o e epoa, apep, oa opaa ao e oeoc e coeo oeoo epoa.
O oee peoaa, o oeoc epao oee a acc. apep, eepo poeea epeoea oco cpec; e ccaa eaea aoeoc; epao oee ocoe cpeca, eaepae a; eepo pacca oc; e cca eoca aepao; e opeeea cooc eaepeoo pooca p.[17.c.33].
epaoe eocaooe opaee opa oe opa oae -a epaoo epeoca cao ceo oee op, a ae -a opae cpec ao, oocoe opaee, e oe aac, e o cooec ca, a o ca eopo; opae poe peaa o cae epeaao peao; o pee cooa p a ee aacoo eo - o cae poe a.
1.2. Oeceoc a oee ape cocae aepco oeoc
Pooe opaa pe a, oecee a opaa eee aepcoo ea, cae oe o ee aepcoo ea ope, caoeo aooaeco Poccco eepa opa aa opao, ocec pepoae aepcoo ea, cae aepco oeoc ecoe cpoo ee pecae a peac acpao ooo oeceoc cooec c aooaeco Poccco eepa [1].
Acpaa oeceoc, oopa oaaec a ooc opaa caoea c.15.11 oeca P o acpa paoape. Coaco ao cae a ooc oe aoe pa paepe o aa o pa a paepo oa pa (.e. o 2.000 o 3.000 pe). ca o aoe p ce cocaa paoape: poe apee opa cpoo pae........



1. ( ) 30 2001 . N 195-.
2. 1: 31.07.1998 146-,
3. 21 1996 . N 129- " " ( . . 23 1998 ., 28 , 31 2002 ., 10 2003 .).
4. 19 2000 N 82- " "
5. 13 1992 2761-1 " "
6. 29 1998 . N 34 " " ( . . 30 1999 ., 24 2000 .)
7. 21 1998 . N 64 " "
8. 21 2002 . N 04-01-10/4-89 ,
9. 1/08 9.12.1998 . 60- ( . 30.12.1999 107-)
10. 4/99 6.07.1999 . 43-

11. 9/99 6.05.1999 . 32- ( . 30.12.1999 107-, 30.03.2001. 27-, 18.09.2006 116-, 27.11.2006 156-)
12. 15/01 2.08.2001. 60- ( . 18.09.2006. 115-, 27.11.2006 155-)
13. 18/02 19.11.2002 . 114-
14. 19/02 10.12.2002 . 126- ( . 18.09.2006. 116-, 27.11.2006 156-)
15. .. : . - .: - , 2008. - 279 .
16. : ./ . . .. .-.: , 2008. - 509 .
17. , 2009 / //. - 2010. - 2.-. 28-33
18. . . : / .. // . - 2009. - 5. - . 32-36
19. .. /.. // .-2009. - 6. - . 9-13
20. / //. - 2009. - 14. - . 28-32
21. . / //. - 2009. - 8. - . 50-55


22. / //. - 2009.- 9. - . 34-38
23. / //. - 2009. - 6. - . 97-98
24 .., . .. / . / . - 2006.
25. www.consultant-plus.ru
26. www.buhsoft.ru < > 27. pravcons.ru < >
28. buh.ru < >





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