Geum.ru


пїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅ, пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅ, пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ

пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅ

пїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ
пїЅпїЅпїЅ (пїЅпїЅпїЅпїЅпїЅ) пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ-пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ
пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 28
пїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅ 2008
пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ (пїЅпїЅпїЅ.) 1500
пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ





пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ 3

1. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 4

1.1 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ 4

1.2 пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅ. 8

1.3 пїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ. 10

1.4 пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ. 16

2. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅ 20

3. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅ 22

пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ 27

пїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ 28
пїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ







1. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅ пїЅпїЅ 2 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 1990 пїЅ. пїЅ 395-1 пїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅ пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ (пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅ 3 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 1996 пїЅ.) (пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅ 31 пїЅпїЅпїЅпїЅ 1998 пїЅ.; пїЅпїЅ 5 пїЅпїЅпїЅпїЅ 1999 пїЅ.; пїЅпїЅ 8 пїЅпїЅпїЅпїЅ 1999 пїЅ.; пїЅпїЅ 19 пїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 7 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 21 пїЅпїЅпїЅпїЅпїЅ 2002 пїЅ.)

2. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅ пїЅпїЅ 2 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 1990 пїЅ. пїЅ 394-1 пїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ (пїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅ)пїЅ (пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅ пїЅпїЅ 26 пїЅпїЅпїЅпїЅпїЅпїЅ 1995 пїЅ. пїЅ 65-пїЅпїЅ) (пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅ 27 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 1995 пїЅ.; пїЅпїЅ 27 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 1995 пїЅ.; пїЅпїЅ 20 пїЅпїЅпїЅпїЅ 1996 пїЅ.; пїЅпїЅ 27 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 1997 пїЅ.; пїЅпїЅ 28 пїЅпїЅпїЅпїЅпїЅпїЅ 1997 пїЅ.; пїЅпїЅ 4 пїЅпїЅпїЅпїЅпїЅ 1998 пїЅ.; пїЅпїЅ 31 пїЅпїЅпїЅпїЅ 1998 пїЅ.; пїЅпїЅ 8 пїЅпїЅпїЅпїЅ 1999 пїЅ.; пїЅпїЅ 19 пїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 6 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 21 пїЅпїЅпїЅпїЅпїЅ 2002 пїЅ. )

3. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ. пїЅпїЅпїЅпїЅпїЅ I, 1998 пїЅ. (пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅ 9 пїЅпїЅпїЅпїЅ 1999 пїЅ.; пїЅпїЅ 2 пїЅпїЅпїЅпїЅпїЅпїЅ 2000 пїЅ.; пїЅпїЅ 28 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 29 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 30 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.); пїЅпїЅпїЅпїЅпїЅ II, 2000 пїЅ. (пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅ 5 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2000 пїЅ.; пїЅпїЅ 29 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2000 пїЅ.; пїЅпїЅ 30 пїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 6 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 7 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 8 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 27 пїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 29 пїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 28 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 29 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 31 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2001 пїЅ.; пїЅпїЅ 29 пїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 24 пїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 24 пїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 31 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 25 пїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 27 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 31 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 31 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 31 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 31 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 31 пїЅпїЅпїЅпїЅпїЅпїЅпїЅ 2002 пїЅ.; пїЅпїЅ 6 пїЅпїЅпїЅ 2003 пїЅ.)

4. пїЅпїЅпїЅпїЅпїЅпїЅпїЅ. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ. пїЅпїЅпїЅпїЅпїЅпїЅ.: пїЅпїЅпїЅпїЅпїЅпїЅпїЅ/пїЅпїЅпїЅ пїЅпїЅпїЅ. пїЅпїЅпїЅпїЅпїЅ пїЅ. пїЅ, пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ. пїЅ. пїЅ пїЅ., 2000.

5. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ.пїЅ. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ-пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ // пїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ-пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ. пїЅпїЅпїЅ 2. 2002. пїЅ 3.

6. пїЅпїЅпїЅпїЅпїЅпїЅпїЅ: пїЅпїЅпїЅпїЅпїЅпїЅпїЅ/пїЅпїЅпїЅ пїЅпїЅпїЅ. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ. пїЅ. пїЅ пїЅ., 2001.

7. пїЅпїЅпїЅпїЅпїЅпїЅпїЅ: пїЅпїЅпїЅпїЅ. пїЅпїЅпїЅпїЅпїЅ. / пїЅпїЅпїЅ пїЅпїЅпїЅ. пїЅпїЅпїЅпїЅ. пїЅ.пїЅ. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ.пїЅпїЅ.,2000

8. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ-пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ.пїЅ. пїЅ. пїЅпїЅпїЅпїЅпїЅпїЅ, пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ, 1994 пїЅ.

9. пїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ-пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ.пїЅ. пїЅ. пїЅпїЅпїЅпїЅпїЅпїЅ, пїЅпїЅпїЅпїЅпїЅпїЅ-М», 1998 пїЅ.

10. пїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ.пїЅ. пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ // пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ. 2001. пїЅ 4.

11. пїЅпїЅпїЅпїЅпїЅпїЅпїЅ: пїЅпїЅпїЅпїЅпїЅпїЅпїЅ / пїЅпїЅпїЅ пїЅпїЅпїЅ. пїЅ. пїЅ. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ.пїЅпїЅ.,2000

12. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅ / пїЅпїЅпїЅ. пїЅпїЅпїЅ. пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ.пїЅ. пїЅ пїЅ., 2002.

13. www.minfin.ru пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅ

14. www.finansy.ru/ пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅ пїЅпїЅпїЅпїЅпїЅпїЅпїЅ: пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ пїЅпїЅпїЅпїЅпїЅпїЅ, пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ, пїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅпїЅ, пїЅпїЅпїЅпїЅпїЅ, пїЅпїЅпїЅпїЅпїЅпїЅ.
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