B coser ro gaurire 4uccepra4ufr ua coucrauue yvenoii crefleHri KaHALIAaTa HayK, Ha coucKaHr1e y.reHoii creleHu gomopa Hayr [ 505.001.08 sa 6a:e @fOEV BO <@nuauconr'rfi yuueepcurer npu Ipaerr e,ruc ree Poccriicxoii (DeAepaul4I.i ) Or:srn ua aarope{epar auccepraqrlr 3au6aena Xouropa Hltxo,raesuqa xa remy: <focyaapfl BeHHbrii QrnaHcosutfi KoHr poJtt' la rrcrlorHeHrleM 6toaxeros cy$renroe Poccuficrofi @egepaqrru u rlyrlr noBr'IrueHlrq ero pe3yJbrarrlBHocrll)>t rrptacraBreHHofi Ha cor|cKaIf||e yqeHofi crelesH KaHAnAara sKoHoMu.|ecKI|x HayK I no c[equa,rr,Hocru 08.00,10 - aDulraHcbI' aeHexHoe o6par4euue u xpegur AucceprarruoHHar pa6ora 3alt6aeea Xouropa H[xonaesn'ia Ha reMy: <fgcygapcrreHnrtii Quuarcoer'tfi KoHrpoJrb 3a t{crloJlHeHteM 6rc,qxeros cy6,exroo Poqcuiicroii {De,uepaquu r Ilyru rtoBbrueHnq ero pe3yrbrarllBHocrtl) lBrterct axrlya,unoii r.r caoeepenenHoii [o ueloMy ptay npuillH. B Hacrosrqee BpeMt Bonpoc codepureucrrouanur ocyulecrBlleHrit rocyAapcrBeH Hol-o (uynrqrnarrnoro) Qlrpaucoeoro KoHTpoJIq npno6pen oco6yrc :navnvocrl B cBere npou:lorlreAlxrlx o6ycronlennr,Ix BHeApeHIzeM npofpaMMHo-ueJIeBr,IX MeroAoB u3$eHeHxi, 6rci4xeruoro rIraHI-.IpoBaHut, rroBbrlreH[eM orKpbrrocru 6ro.qxernoro npoqecca. B ro Nel epeua qelecoo6pa:Hocrr' coBepuJeHcrBoBaHut cllcreMbl rocyAapcrBeHHofo (u1i'nuquna,ruoro) Snnancoeoro KoHTpoJI{ olpeaeneHa nocraBJreHHbIMlI flptopr4reraMx, uertM r-t u 3aaaqaMn flporpauvt't [oBbl eHuq :$$erruanocru l ynfan,'renur o6rqecraennuruu (rocy4apcreeuuur.tu rI MyHrluutrallbHt'l vu) rfrHaucavr't na Lrepuoa r lo 2018 roaa. llpegcramenurte cad:ar""t" a anropeoepare Ariccepraul-lu pe3ynbrarhl uccreaoBaHuq' c yroLIHeHueM 3JreMeHToB KoHTpoJrt 3a ucrrorHeHIIeM 6ro4xeroa cy6terroe .l OeFepaqraI'l, npoBeAeHr-.IeM cpaBHIrreJIbHoro aHaJIx3a rocyAapcrBeHHoro OuHaHcoBofo xoir,po,ra u focyaapcrBeHHofo ayarra, eupa6ort<ofi KoHKperHblx peKoMeHAaqxi, IJII olpeAeneHlrt pe3ynbrarllBHocrri a.lropnrMa oueHKIl efo KaYecrBa, o6,ra.qaror :levenrav r HayvHoii paSpa6orKoii cucreMu Kp[TeplieB I'l IIoKa3arereii KotTponq u HO Hbr, rBJI'IOTC' a O6OCHOBaHHT,TMT-.r pe Hlaql.ri x rlojlygeHHble Ha]{H6te q r{ AocroBepHhlMu. IIpu erou rr,mo4u, pe3yJlbTaTH COOTBeTCTAynT nocTaBJreHHbIM 3aAaqaM IrZCCepTarIrioHHofo rzccJlenoBaHx_f,, anpo6upoaauu qHbrx MexAyHapo4nlrx I poccuficrlx HayqHo_rlpaKTrlqecrux B paMtax xoHdepeHr]I_tii u AEHbI COOTBETCTBYTIqIMI.I CNPABKAMIi O BHCAPEHITI.I B,{E,TENbHOCTI} bHbrx opraHoB Oco6rri I yre6usri npouecc uayvutrii pe3yJlbrar, Kacauqxrc, xeHHbrx KprirepueB z nora:arelei onpeleJreHll, pe3yJrbrar[BHocr[ HHTepec npeAcraBJrrer foc ,qapcrBeHHofo QuHaHcoBoro KoHTpoJlr 3a rzcrro:rHeHueM 6n4xeroa cy6texroa Poc rziicxofi @e4epaqrzu KaK cocraBJrrlotqefi cooraercrneHno 6o,ree KoMrureKcHoro rro a <:Q$erruanocrt. KoHTporr)). B 6onr,rrtuncrse uccle4orauuii eonpoc eHur pe3yJ'rr'TaTHBHOCTII OTXOIIIT Ha BTopot [JraH: B rrepByro ogepeAb o pac q KO brBaercr coaepxauue :Q$exrunnocru KoHTpoJr{. nx Kpl-trepneB u oJrr HeBo3Mo)trHo flpu :rov 6e:l ycraHoalennn loKa3are,'rei onpeAereHr.rr cocraBJrrrotuux :ddennsflocru o6lerr[sHo ee uHrepnperapoBarb. Tanuu o6pa:ov, Br,rBolbr! per{oMeHAauuu u nonyrleHHbre Hal,rx ocHotsc HayqHbre p Tarbr coorBercrByrcrr uenu t'r 3aAariaM r_.rccJreAoBanz_r, o6na4aror reoperuvecnofi ecxot 3Ha.ruMocr6ro, a raKxe V KO 4 rr B rracr[ nyret noBbIIIleHI'lq pe3yjr],TaruBHocrr_i focyAapcrBeHHoro coBofo KoHTpoJrt 3a rr crroJrHeHueM 6rolxeroa cy6.rerroa $e4epaqau. Buecre c reM B lxccepraquounoii pa6ore qe,recoo6pa3Ho raofie 6ulro 6sr ltccJI OBATI) BH eto rro pa3Bl4Baror roJroxeHrrq teoputz $uuaucoaoro Borrpoc coBepueHcrBoBanar ptrrpaHriqeHr.rr lo,rHouovuii opraHoa BHyrpeHHefo focyAapcrBeHHoro SrHaHcoaoro KoHTpoJu B rraorn 't oqrl1, orHocrulxxcr K KoHTpono 3a llcr]oJrHeHrzeM 6rcgxeroe cy6.lexroa Pocc iicKoi (DeAepauun. yKa3aHHoe 3aMeqaHue He cuu)Kaer o6rqufi ypoBeHb rrpoBeaeHHot_o u He BIrrteT Ha BbIcoKyIo oqeH\y ocHoBHblx TeopeTIqecK[x u ecKux pe3yJ'rbTaToB Ar.rccepTarluu, u MoxeT paccMaTptBaTbc, KaK AOBaHII' peKo HAaultr Anrr AarbHeiiljlt4x r-icc,leAoBaHzii. t_IaKHM OOpa3oM! ocHoBbrBarcb Ha co.4epxaHr.ru aBropeQepara MoTHo orMerlrb, Hu(o,raenava tro qro lucceprarlltu, A[cceprau]roHHoe [ccneAoBaHne 3au6aera Xouropa cBoeMy reoperuqecKoMy npelcTaBn{eT calMocTorTejrbHoe u r{ MeroAo:rorr.leccKoMy ypoBHro 3aBeprueHHoe HayqHoe rrosJreaoBaHue aKD{anbHyro reMy! orBerlaer rpe6onauunu nyHnra 9 flo:roxenul o Ha rrpucy)r(aeHrrr_.r yrrelxbrx crelleHei, yrBepx.{eHHofo rocraHoBreHrreM flpaanrenlcrea poccuficxofi @e4epaquu or 24 ceuu6p.r 2013 ro4a J\! g42, a ee aBrop, 3av6aea Xourop Hurp,raenu,r, 3acJryxr.rBaer npr4cyxleHur yvenoi crenenn KaHAuAar.a .lKoHoMr,!irecKux Hay4 [o cneqrarlsocru 08.00.10 3augcttrrelt (DriHaHcbr, IeHexHoe o6parqenne u Kpelnr. nava,rbHrrKa or.qena MeTqAonorxx Mex6ro4Nernlr x oru!ueuuii {elaprauenra r"rex6ru4xe rnux orncinenufi Munucrepcrna Quuancoa Pocqj[cKoii @cAepaquu, x.g.u. /l) t( /J [ov6poacrrii 2015 r. D Ltsfequx Arrcrcatr,qpoull florr6pouctc.rii toqnol Mocrru, re:re{on: I (495) y.tr. H,rutra, 98't -96-47, tr. 9, E-mail: Evgeniy.Dombrovs^.y@minfin.ru fIoArtltcr 3asepq]o: ,.-+.".-,+-r,.r---,.t @,@ t:'.f* g.-----* z^-.n=.*_1 /--z--y' /(/ -t?.A. ry