i t.b.j1. i - rsue.ru · 3akjtio~ehhe )jhcceptajjhohhofo cobeta ~lj~ 212.209.02 ha ba3e ~feoy bo...

5
3AKJTIO~EHHE )JHCCEPTAJJHOHHOFO COBETA ~LJ~ 212.209.02 HA BA3E ~FEOY BO <POCTOBCKH~ FOCY~APCTBEHHEIi~ 3KOHOMW1ECKHf~ YHHBEPCHTET (PHHX)>> HO ~HCCEPTAL1I414 HA COMCKAHME Y4EHO~ CTEHEHH KAH4IH)IATA HAYK arrec~airno~~oe ,z~ejio N2 peuie~i~e ~LHCC~PT~L~110HH0F0 coBeTa OT 10111011512016 r. N2 29 O H~I1C~)K~~H1111 HryeH Txu BbeT lie, rpaiczi~aHKe PecrIy6nHKa BbeTHaMa y’IeHofl CT~H~H11 ~ 3KOHOMW1~CK11X HayK. ~iiccep~aw~i <<Pa3BIITHe opraHH3aLrnoHHo-MeTo~w{ecKoro o6edne~eHH51 BHy’rpeHHero ay.zwTa B KOMMep’IecKHX opra~w~aw~six Ha OCHOB~ CT~H~~PT113~UH11>> nO CII~IW~JThHOCTH 08.00.12 6yXI’aJITepCKHII y’leT, CTaTHCT11K~. 11~11HSIT~ K 3~llWT~ 06 anpensi 2016 r., IIPOTOKOJI N9 16 .LIHCCepTaW1OHHMM COB~TOM ~ 212.209.02 Ha 6a3e N13OY BO <<PocToBcKI1~ rOcy~apcTBeHHMH ~K0H0MW1~CKH~ ~HHB~~CHT~T (PI4HX)>>, 344002, r. PocToB-Ha-~oI1y, yn. BonhmasI Caz~oBas1, 69, H~MK~3 MHHo6pHayIc1l Poccirn OT 02 ~asi 2012 r. N2205 H/K. CoHcKaTeim Hr’yeH TXH Bbe’r lIe, 1988 ro~a po)Kz~eHHsI, B 2013 ro.u~y OKOWIIIJIa c OTJIH’IHeM ~I’EOY BO <<P0CT0BCKH~k ~ 3K0HOMW1~CK1111 ~HHB~~CHT~T (P14[-IX)>> no CU~Lrn~JThH0CTH <<ByXFaJITepCKHiI ytleT, ~H~JIH3 11 ay~HT>>. HryeH Txn BbeT lie 51BJI5I~TC51 ~C~1H~~HT0M N’BOY BO <<P0CT0BCKH~1 r0Cy.T~apCTBeHHhIH 3KOH0MHM~CKH11 ~HHBC~C11T~T (PHHX)>> Ka4e.1~pbI <<Ay~HT>> c 01.10. 2013 r. no ~ac~osiwee BpeMn. ~nccep~awisi BMHOHH~H~ Ha Ka4e~pe <<Ay~HT>> ~FEOY BO <<PocToBcKHi1 F0Cy~apCTBeHHM~1 3K0H0MW1~CKH~ ~HMB~~C11T~T (PJ4HX)>>, MMHoo6pHayKH POCCHH. Hay’rnbIli pyKoBO~wTeJIb BoraTasi llpHHa HHKOJIaCBHa, ~.3.H., ripo4eccop, npod~eccop Ka4~e.upbI <<Ay,z1~HT>> B LFBOY BO <<PocToBcKMli F0Cy~apCTBeHHMH 3KOHOMW1~CKH~ ~HHB~~CHT~T (PHHX)>>. O4rnI~naJIbHbIe onnoHeHmI: AHLIPCCB BaJIepilli ~MHTpHCBH’I —~3.H., npo4eccop, npo4eccop Ka4e,r~pbI <<ByxrailTepcKllii y~IeT H ay.~HT>> cI~FBOY BO <<Co1wHcKH~ rocy.T~apcTBeHHMI yHllBepcwreT>>; KpIIB1~OB ApTCM IIrOpeBH~ T~.3.H., npo4eccop, npo4eccop Ka4e.zJ~pM <<MeHe~KMeHT>> ~FBOY BO <<CaMapcKHi~ rocy.zI~apcTBeHHMH 3KOHOMIrneCKHH yHHBepcHTeT>>, ~a~iii HO31O)KHT~JThHbI~ OT3LIBBI Ha .zI~HccepTauH10. Be.ri~ymasi opraHH3aJrnsi: cI~FBOY BO <<OpeH6yprcKMI~l rOcy.rI~apCTBeHHMH yHnBepcwrem, r. OpeH6ypr, B CBO~M HOJIO)KHT~JThHOM 3aKnIotIeHHH, ~0~~HC~HHOM TysiKoBoIl 3.C., ~.3.H., npo4eccopOM, 3aBe.z~yIournM Ka4~e~poH 6yxra.irrepcKoro y’Ie’ra, aHaJIH3a 11 ay~HTa, 11 yTBep)1c~ëHHbIM npopeKTopoM, ~.T.H., npo4eccopoM )Ka,z~aHOBMM BJ4., yKa3asIa, ‘iTO .2~MccepTaw1si npe,L~cTaBnsIeT co6oli ~a~epme~~yio Hay14Ho~KBaJn14~HKaLrnoHHyIo pa6oTy, co.r~ep)1cawyIo HOBO~ peme~iie aKTyaJTbHOH HayMHOH 3a,L~a’iH, IIMeeT Hay’IHyIO H H~~KT11’i~CK~}0 3Ha’WMOCTb B ~~3BHTHH opraHH3aLrnoHHo-MeTo.LW’iecKoro O6eCIIe’ieHIlSl BH~T~~HH~TO ~ B KOMM~~’i~CK11X OpraHH3aL~H5IX, BHOCsiWei~i Hay’iHbI~i BKH~~ B T~O~HH H II~~KTHKH ~ ay.1rn’ra. ConcKaTenb HM~~T 12 ony6nHKoBaHHblx pa6oT, B TOM ‘lHcne no ~e~e ~HCC~PT~UHH 12, pa6oT, ony6nnKoBaHHhix B ~ H~~’iHb1X H3u~aHHs1X 4. Haa6onee 3Ha’rnMbIe pa6omi no ~e~e ~HccepTaLrnH: HryeH T.B.JI. I4ccne.r~oBaHHe ~~3BHTH51 ay,r~HTopcKoi~ ~~51T~JIbHOCTH BO BbeTHaMe H aIcTyaJIbHbIe npo6neMM BH~T~~HH~F0 ay,T~HTa I T.B.JI. HI’yeH II Ay,~HTopcKHe Be)loMocTH. N2 2. 2016. C. 12-27. 1,6 n.n. Hr’yeH T.B.JI. Pa3BHTHe MeTO,L~HKH ay.T~HTa 34X~eKTHBHOCTH CHCT~MM ynpa~ne~~si ~HCK~MH I T.B.J1. FIryeH II

Upload: others

Post on 02-Nov-2019

1 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: I T.B.J1. I - rsue.ru · 3akjtio~ehhe )jhcceptajjhohhofo cobeta ~lj~ 212.209.02 ha ba3e ~feoy bo > ho ~hcceptal1i414

3AKJTIO~EHHE )JHCCEPTAJJHOHHOFO COBETA ~LJ~ 212.209.02 HA BA3E ~FEOY BO<POCTOBCKH~ FOCY~APCTBEHHEIi~ 3KOHOMW1ECKHf~ YHHBEPCHTET

(PHHX)>> HO ~HCCEPTAL1I414 HA COMCKAHME Y4EHO~ CTEHEHH KAH4IH)IATAHAYK

arrec~airno~~oe ,z~ejio N2

__________________________

peuie~i~e ~LHCC~PT~L~110HH0F0 coBeTa OT 10111011512016 r. N2 29

O H~I1C~)K~~H1111 HryeH Txu BbeT lie, rpaiczi~aHKe PecrIy6nHKa BbeTHaMa y’IeHofl

CT~H~H11~3KOHOMW1~CK11X HayK.

~iiccep~aw~i <<Pa3BIITHe opraHH3aLrnoHHo-MeTo~w{ecKoro o6edne~eHH51 BHy’rpeHHero

ay.zwTa B KOMMep’IecKHX opra~w~aw~six Ha OCHOB~ CT~H~~PT113~UH11>> nO CII~IW~JThHOCTH

08.00.12 — 6yXI’aJITepCKHII y’leT, CTaTHCT11K~. 11~11HSIT~ K 3~llWT~ 06 anpensi 2016 r., IIPOTOKOJI

N9 16 .LIHCCepTaW1OHHMM COB~TOM ~ 212.209.02 Ha 6a3e N13OY BO <<PocToBcKI1~

rOcy~apcTBeHHMH ~K0H0MW1~CKH~ ~HHB~~CHT~T (PI4HX)>>, 344002, r. PocToB-Ha-~oI1y, yn.

BonhmasI Caz~oBas1, 69, H~MK~3 MHHo6pHayIc1l Poccirn OT 02 ~asi 2012 r. N2205 H/K.

CoHcKaTeim Hr’yeH TXH Bbe’r lIe, 1988 ro~a po)Kz~eHHsI, B 2013 ro.u~y OKOWIIIJIa c

OTJIH’IHeM ~I’EOY BO <<P0CT0BCKH~k~ 3K0HOMW1~CK1111 ~HHB~~CHT~T

(P14[-IX)>> no CU~Lrn~JThH0CTH <<ByXFaJITepCKHiI ytleT, ~H~JIH3 11 ay~HT>>. HryeH Txn BbeT lie

51BJI5I~TC51 ~C~1H~~HT0M N’BOY BO <<P0CT0BCKH~1 r0Cy.T~apCTBeHHhIH 3KOH0MHM~CKH11

~HHBC~C11T~T (PHHX)>> Ka4e.1~pbI <<Ay~HT>> c 01.10. 2013 r. no ~ac~osiwee BpeMn.

~nccep~awisi BMHOHH~H~ Ha Ka4e~pe <<Ay~HT>> ~FEOY BO <<PocToBcKHi1

F0Cy~apCTBeHHM~1 3K0H0MW1~CKH~ ~HMB~~C11T~T (PJ4HX)>>, MMHoo6pHayKH POCCHH.

Hay’rnbIli pyKoBO~wTeJIb — BoraTasi llpHHa HHKOJIaCBHa, ~.3.H., ripo4eccop,

npod~eccop Ka4~e.upbI <<Ay,z1~HT>> B LFBOY BO <<PocToBcKMli F0Cy~apCTBeHHMH

3KOHOMW1~CKH~ ~HHB~~CHT~T (PHHX)>>.O4rnI~naJIbHbIe onnoHeHmI: AHLIPCCB BaJIepilli ~MHTpHCBH’I —~3.H., npo4eccop,

npo4eccop Ka4e,r~pbI <<ByxrailTepcKllii y~IeT H ay.~HT>> cI~FBOY BO <<Co1wHcKH~

rocy.T~apcTBeHHMI yHllBepcwreT>>; KpIIB1~OB ApTCM IIrOpeBH~ — T~.3.H., npo4eccop,

npo4eccop Ka4e.zJ~pM <<MeHe~KMeHT>> ~FBOY BO <<CaMapcKHi~ rocy.zI~apcTBeHHMH

3KOHOMIrneCKHH yHHBepcHTeT>>, ~a~iii HO31O)KHT~JThHbI~ OT3LIBBI Ha .zI~HccepTauH10.

Be.ri~ymasi opraHH3aJrnsi: cI~FBOY BO <<OpeH6yprcKMI~l rOcy.rI~apCTBeHHMH

yHnBepcwrem, r. OpeH6ypr, B CBO~M HOJIO)KHT~JThHOM 3aKnIotIeHHH, ~0~~HC~HHOM TysiKoBoIl

3.C., ~.3.H., npo4eccopOM, 3aBe.z~yIournM Ka4~e~poH 6yxra.irrepcKoro y’Ie’ra, aHaJIH3a 11 ay~HTa,

11 yTBep)1c~ëHHbIM npopeKTopoM, ~.T.H., npo4eccopoM )Ka,z~aHOBMM BJ4., yKa3asIa, ‘iTO

.2~MccepTaw1si npe,L~cTaBnsIeT co6oli ~a~epme~~yio Hay14Ho~KBaJn14~HKaLrnoHHyIo pa6oTy,

co.r~ep)1cawyIo HOBO~ peme~iie aKTyaJTbHOH HayMHOH 3a,L~a’iH, IIMeeT Hay’IHyIO H

H~~KT11’i~CK~}0 3Ha’WMOCTb B ~~3BHTHH opraHH3aLrnoHHo-MeTo.LW’iecKoro O6eCIIe’ieHIlSl

BH~T~~HH~TO ~ B KOMM~~’i~CK11X OpraHH3aL~H5IX, BHOCsiWei~i Hay’iHbI~i BKH~~ B

T~O~HH H II~~KTHKH~ay.1rn’ra.

ConcKaTenb HM~~T 12 ony6nHKoBaHHblx pa6oT, B TOM ‘lHcne no ~e~e ~HCC~PT~UHH 12,

pa6oT, ony6nnKoBaHHhix B~ H~~’iHb1X H3u~aHHs1X — 4. Haa6onee 3Ha’rnMbIe

pa6omi no ~e~e ~HccepTaLrnH: HryeH T.B.JI. I4ccne.r~oBaHHe ~~3BHTH51 ay,r~HTopcKoi~

~~51T~JIbHOCTH BO BbeTHaMe H aIcTyaJIbHbIe npo6neMM BH~T~~HH~F0 ay,T~HTa I T.B.JI. HI’yeH

II Ay,~HTopcKHe Be)loMocTH. — N2 2. — 2016. — C. 12-27. 1,6 n.n. Hr’yeH T.B.JI. Pa3BHTHe

MeTO,L~HKH ay.T~HTa 34X~eKTHBHOCTH CHCT~MM ynpa~ne~~si ~HCK~MH I T.B.J1. FIryeH II

Page 2: I T.B.J1. I - rsue.ru · 3akjtio~ehhe )jhcceptajjhohhofo cobeta ~lj~ 212.209.02 ha ba3e ~feoy bo > ho ~hcceptal1i414

3KOHOMHKa H Hpe.T~r1pHHMMaTeJTbCTBO. —N2 1 ‘iacm 2.— 2016.—C 5 12-517. 0,75 ri.n. HryeH

T.BI[. CYWHOCTb H 3BOHIOUH5I ~~3BHTM51 BH~T~~HH~TO ay,z~HTa / T.B.JI. HryeH IIHHTepHeT-KypHaJI <<HayKoBe~eHHe>>, 2016 N21 (32). —M.: HayKoBe~eHHe, 2016 .— PeKHM

.u~ocTyHa: http://naukovedenie.ru/PDF/3 1EVN1 16.pdf. — 3am. c ~icpaHa. — 513. pyc., aHmn.

0,94 n.n.

Ha ~ H aBTope4~epaT HOcTyrIH.TIH OT3MBbI, B KOTO~MX r~aHa

HOIIO)KHT~JThH~5I OL1~~HK~ BMr1OnHeHHOi~I .J~HCCepTaJJ~HOHHO~i pa6OTM, HO~1~~KHB~CTC51

~KT~~JThHOCTb T~MM Mccne.LI0BaHH5I, H0BM3Ha, T~O~~THMCCK~51 H HpaKTH’IeCKa5I 3Hat{HM0cm,

H~3R1H~5I H H~~KTW1~CK~51 L~~HHOCTb pa3pa6OTOK H rIpe,rI~JTo)KeHHM aBTopa. B OT3bIB~X

OT~~)K~HbI cJTe,z~yIonwe KpHTH’IeclcHe 3aMe’IaHH5I: ~.3.H., ,zI~oueHT, ripo4eccop xa4e,z~pbI

<<ByXFaJITepCKH~k ~‘I~T H ay.z~HT>> N’AOY BO <<BeJTmOpO,Z~CKHh1 mOcy.L~apcTBeHHM~

HaL~HOHaJmHbIH Hccne~OBaTenbcKH~k ~HHB~~CHT~T>> 3llMaicoBa .JLA. oTMe~TaeT, ‘ITO B

pa~~ax MeTO,z~HKH ay,T~HTa 34x~eKTHBHOcTH CHCT~MM ~H~~BJI~HH5I ~HCK~MH u~enecoo6pa3Ho

GhIflO CMCT~M~TH3H~OB~Th OCHOBHMC H~H~~BH~HM5I COB~~III~HCTBOB~HH5I ripouecca

~11~~BSI~HH5I ~MCK~MH B KOMMep’IeCKHX opraHH3aL~H51x; ~.3.H., Hpo43eccop, 3aBe.zI~yJoma5I

Ka4~e.L~poM <<YrIpaBneH’IecKHii H 4~HHaHcOBMH 3R{~T H OTLI~THOCTb>> ~I~FBOY BO <<CaHKT

HeTep6yprcKHM mOcy.L~apCTBeHHbIM 3KOHOMM’IecKHM ~HHB~~CHT~T>> KaMop~aHoBa H.A.c’IHTaeT, ‘ITO B aBTope4)epaTe cne,z~oBaJio non~ee OCB~TMTb 3T~HM OPF~HH3~LWH

BHyTpeHHer’O ~ Ha 6a3e pHcK-opHeHTllpoBaHHomo ~o,ri~xor~a, a ~e 01-paHH’IHBaTbC5I

Fpa4III’IeCRHM MX npe,I~CTaBneHHeM Ha ~HC~HK~ 6 (cTp. 18 aBTope4~epaTa); ~.3.H., .r~o~eHT,

npo4eccop Ka4e.T~pbI <<ByxmaJITepcKM~I y~e~>> ~FOBY BO <<~HHaHcoBbIik ~HMB~~CHT~T

fl~H IIpaBHTeJIbCTBe PocdHi~icKoI~i ~e,T~epauHM>> MHCJIaBCKaSI H.A. oTMe’IaeT, ‘ITO B

~a~ec~~e o6~eKTa .L~MccePTaUHOHHOmO HCCner~OBaHH5I Heo6xo,z~HMo 6Mno w36pam

KOHK~~TH~}O XO3$I~iCTBeHHyIO z~enTenJ~HOcTb KOMM~~’I~CKHX OPraHH3aLUI~1, H Heo6xo,z~HMo

6iino ~TO’IHHTb 3T~f1M ~~3BHTM5I BH~T~~HH~FO ay.r~HTa, Hpe.2~cTaBJIeHHbIe B Ta6sIHue 1(cTp.12 aBTope4~epaTa) H H~ pHcyrnce 2 (cTp.15 aBTope4~epaTa); ~.3.H., npo4eccop,

npo4eccop Ka4)e,zJ~pM <<ByxmaJ1TepcIcH~i ~T1~T H ay,L~HT H HaJlomoo6no)JceHHe>> N’BOY BO<<FOCy.T~apCTBeHHMH ~HHB~~CMTCT ~H~~BJI~HM5D> Pol-yJIeHKo T.M. c’IHTaeT, ‘ITO

~enecoo6pa3Ho 6Mno ~~CCMOT~~Tb B cpaBHHTesIbHo-collocTaBHTe.JmH0M acrie~~e

oco6eHHocm BH~T~~HH~FO ay.L~HTa OTe’IeCTBeHHOH 11~~KTMK~ H BO BbeTHaMe.; ~.3.H.,

ripo~eccop, 3aBe,z~yIon~asI xa4~e,r~po~ <<ByxmailTepcKllii y’IeT, ~H~JTH3 H ~ ~FBOYBHO <<OpnoBcKH~l rOCy,z~apCTBeHHbrn HHCTHT~T 3KOHOMHKH H TOpr’OBnH>> ilapymilila H.B.c’IwraeT, ‘ITO B ,rI~HCCepTaUMOHHOM pa6oTe cJIe,1~OBaS1o y.L~eJIHTb BHHM~HH~ rlpo6MeMe

~BTOM~TH3~UHH 4~YHKUHH BH~T~~HH~FO ~ B TOM ‘IHCJIC B ~~MK~X MeTO,UHKH ay,zI~HTa

6H3Hec-rIpoJ~ecca <<YnpaB.rIeHHe 06OpOTHBIMH aICTHBaMH>>; ~.3.H., npo4eccop, 3aBe.r~yiowa~i

Ka4Je.L~po~l <<l3yXranTepCKHli y’IeT, H~JIOFH H 3KOHOMH’I~CK~5I 6e3orlacHocm>> ~FBOY BHO<<HOBOJDKCKHH mOCy,L~apCTBeHHhw TeXHOHOmH’IeCIdHrI ~HHB~~CHT~T>> MilpoHoBa O.A.oTMe’IaeT, ‘ITO B aBTope4)epaTe cne,~oBaJIo ~~CK~bITb 3apy6e)KHbI~i OLIMT B ‘I~CTH

CTaH,z~apTH3awIH H H~HM~H~HH5I pHcK-0pHeHTHpOBaHHOmO Ho.Z~xo,Z~a BO BH~T~~HH~M ay,LI~HTe

H ‘I~T’I~ o6o3Ha’IHm pa3pa6oTKH MeTOL~H’IeCKOmO H OPT’aHH3aLWOHHOr’O O6ecIle’IeHH5I

BHyTpeHHeT’O ay.)~HTa; ~.3.H., ripo4eccop, 3aBe,l~yIowasI Ka4e,L~po~I <<cDHHaHcOBM~1 ~‘I~T>>

J4HCTHTyTa yrIpaBneHH5I, 3KOHOMHKH H 4~HHaHCOB KasaHcKomo ~e.L~epaJTbHomo

2

Page 3: I T.B.J1. I - rsue.ru · 3akjtio~ehhe )jhcceptajjhohhofo cobeta ~lj~ 212.209.02 ha ba3e ~feoy bo > ho ~hcceptal1i414

KyJIHK0Ba JLII. oTMe~1aeT, MTO ~BTO~~ cxie,z~oBaJIo 6onee rlo,upo6Ho

~~CK~MTb BJIH5IHH~ BbUI~~JI~HHMX 4~aKTOpOB (cip. 13 aBTope4~epaTa) Ha ~~3BHTH~

BH~T~~HH~TO ay,TJ~HTa.

BM6op O4~HL1~HaJ1bHMX OHHOH~HTOB H Be.zJ~ywe~ OPT~HH3~L1~HH o6ocHOBbIBaeTc5l MX

KOM~I~T~HTHOCTbIO B O6naCTM 6yxraJrrepcKoro y1~LeTa H ay~HTa, ~1TO no,z~TBepK~aeTc51

H~JTW1H~M fly6flHKaT~H~i 110 H~H~~BHCHMIO ~~3BHTM51 opraHn3aLrnoHHo-MeTo.L~w1ecKoroo6ecne~ierni~a BHYT~~HH~FO ay~~~a C HCH0JTh30BaHHeM CHCT~MM ero CT~H~~~TOB B

KOMMeptICcKHX opraHH3awIslx, a ~aio~e 11O.T1y~eHHeM OT HMX HMCbM~HHMX cornacidi

BMCT~HMTh B K~t1~CTB~ Be.z1ywe~i OPF~HH3~LWH H O4~Mw1aJmHbIX onrIoHeHToB.

,LI~HCCePTaWIOHHM~1 COB~T OTMe’IaeT, ‘ITO Ha OCHOB~HHH BbrnoJlHeHHbIx CoHcKaTeneM

HccJTel~oBaHH~: pa3pa6oTaHbl: peKOMeH,L~aI.~HH 110 11~HM~H~HMIO pHcK-opMeHTHpoBaHHororio,z~xo,z~a B cTaH,z~apTaX BH~T~~HH~TO ay,U~HTa, r1pe,z~rIonaraIowHe: MC~IOJTh3OB~HHC

Hpe,LI~flo)KeHHbIx 3T~HOB OPI’aHH3aUHH BH~T~~HHC~O ay,11~HTa, P~CKPbIB~IOWHX ,r~ecTBH5I

ay.llHTopa ripH COCT~BJT~HMH r’O.L~OBOI-O rinai-ia (oHpe,r~eneHHe KH1O’ICBMX 6H3Hec-rlpoueccoB

H MX ~enei~, C4~OpMHpOBaHHe MO,L~eflH OL~~HKH pHcKoB) H H~H onpe,L~eJIeHHH o6~seMa

H~OB~~KH KOHK~~THOTO 06’beKTa (oi~ernca paI~WOHaJThHOCTH L~eneii 6H3Hec-Hpouecca H ero

pHCKOB, OL~~HK~ CHCTCMM BH~T~~HH~TO KOHT~OS15I H ~H~~BJT~HH5I PHCKaMH, onpe,L~eneHHe

~MCK~ BH~T~~HHCFO ay,r~HTa H COCT~BJI~HH~ H~OF~~MMbI ay.IrnTa); H~HM~H~HH~ M~TPHUBI

~HCKOB H pei~iTHHrOBMX OL~~HOK ,LJ~JISI u.L~eHTH4~HIcauHH H OU~HKH ~HCKOB BHyTpeHHer’O

ay.L~HTa, ‘ITO 1103B0J1HT Bblpa6oTam M~~OI1~H51TH5I HO HOBMTJJ~HHIO 344eKmBH0cTH

.z~e5ITeJmHOCTH KOMMep’IeCKOIi O~T~HH3~L~HH c y’IeTOM iiy’ime~i 11~~KTHKH B O6HaCTH

BH~T~~HH~TO ay,r~HTa (c. 111-120); MeTO,L~H1IeCKHe peKOMeH.T~aL~HH 110 CTaH,r~apTH3aL~HH ay,L~HTa

6H3Hec-npoL~ecca <<YnpaB.rIeHHe o6opoTHbIMH aKTHBaMH>>, 6a3HpyIowHec5I Ha HCHO.JTh3OBaHHH

pHcK-opHeHTHpoBaHHoro H rlpoUeccHo-o6’beKTHoro nO~xo,z~oB, HomaroBo~fl~H

pa3pa6oTKe COOTB~TCTBYIOW~~O BHyTpH4~HpMeHHOrO npHKJIa,z~Horo cTawIapTa, ‘ITO HO3BO.JIHT

P~FH~MCHTH~0B~TL npouecc aY~HTa C L~eJIM0 110BhIffl~HM5I ero 34X~eKTHBH0CTH (c. 145-162);HpeIIJIo~KeHM: yTO’ffleHHa5l MeT0,L~HKa BH~T~~HH~T0 ay~~~a 34X~eKTHBHOCTH CHCT~MM

YH~~BJ1~HH5I ~HCK~MH HOcpe.L~CTBOM KOHK~~TH3~L~HH J~enH, O6OCHOBaHH5I BbI6opa MeTo,L~oB

HOJTy’ICHHI ay.T~HTOpCxHx ~OK~3~T~JThCTB Ha OCHOB~ Hpe.z~HOCbL1IOK HO~FOTOBKH OT’ICTHOCTH HO

~H~~BJI~HHIO pHCKaMH, Bh[pa6oTxH HO~XOL~OB K: BM6Opy ~Y~HT0~CKHX npoue.uyp B xo.zi~e

OUCHKH CHCTCMBI yrIpaBneHH5I pHcKaMH, HCCneL~OBaHHIO CHCT~MM C6aJIaHCHpOBaHHBIX

HOKa3aTeJTe1~1 B ~B5I3K~ C pHCKaMH, ~OK~MCHTH~OB~HHI0 H (1)OPMHPOBaHHIO HT0~0BbIX

.z~oKyMeHToB, ‘ITO HO3BOJIHT HOBBICHTh K~’I~CTBO ay.L~HTa H CHOCO6CTByeT~BM5IBJI~HHIO He,z~OCTaTKOB H pa3pa6OTKe M~~0H~H5ITH~ HO C0B~~TJ1~HCTB0B~HHI0 CHCT~MBI

yHpaBJIeHHSI ~HCK~MH B KOMMep’IeCKHX OPF~HH3~W15IX (c. 121-144); ~oKa3aHbI:

uenecoo6pa3Hocm ~TO’IH~HH~ M~T0~H’I~CKHX HO2JXO1~OB K 4~OpMHp0BaHHIO H~

CHCT~MM CTaH,1~apTOB~~ B KOMM~~’I~CKHX OP~~HH3~WI51X HOC~~~CTBOM

HOCT~O~HH5I TpeXypOBHeBO~i HepapXH’IeCKO~ CHCTeMM, BKIU0’Ialomeik: o6WHe cTaH.r~apmI,

OpraHH3aLrnOHHO-HpOJ~eCcHMe H H~HKJI~~HMC CTaH,IJapTM ay,z~HTa (c. 61-70), o6ocHoBaHHsI

CTPYKTY~LI H~HKJI~~HOFO CTaH.Z~apTa, ‘ITO HO3BOJIHT P~LWOH~JW3H~OB~Tb ripou~ecc

~~ay~~~a (c. 71-82); Heo6xo~HMocTb ,I~OHOJIHeHH5I HOLI~XO~OB K

HpOBe.z~eHHIO BH~T~CHH~~O ay,L~HTa (oHepaJ~HoHHoro, 6yxra.rlTepcKoro, KOMHJIaeHC,

peBH3HoHHoro, pHcK-opHeHTHpoBaHHoro) T~KHMH no,z~xO,l~aMH KaK: cTpaTerw1ecKHi~i,

3

Page 4: I T.B.J1. I - rsue.ru · 3akjtio~ehhe )jhcceptajjhohhofo cobeta ~lj~ 212.209.02 ha ba3e ~feoy bo > ho ~hcceptal1i414

yHpaBnewIeCKMu, COLrn~JThHbffl (c. 25); runo~e~a 0 II~~CII~KTMBHOCTH ~~3BMTH51~

ay~wTa BO BbeTHaMe IIOC~~~CTBOM o~pe~ene~n~i BH~TJIHHX H BH~T~~HHHX 4~aKTopoB,

OK~3bIB~IOWHX BJIH5IHHe Ha ero ~~3BHTH~ H H.L~eHTH4M1KaLWH OCHOBHLIX npo6sleM H

onpe~ene~n~i HaIIpaBJTeHHH ux peffleHHSl, npe~nonaraom~x ~

HOpMaTHBHOH 6ami B 06.TIaCTH BHyTpeHHero ay~2wTa, ~~3BHTH~ ,L~e5ITeJmHocTH

npO4~ecCHOHaJmHMX o6’be,LWHeHMH, y~peii~ie~ne ~OJI11 BH~T~~HH~FO ~ H ~B~.T1W1~HH~

Ka’lecTBa ~~y~perniero ay~MTa, ‘ITO HO3BOJTHT BbIpa6oTam c~pa~errno ero ~~3BHTH5I ( c. 26-27;

c. 36-53); BBe~IeHbI: B Hay’rnblik o6opoT KJIaCCH4~IIKaLW5I MoA~enen IIOCT~O~HH51 CHCT~MM

ay,L~HTOpCKOi~ ~esITenbHOcTM B 3~BMCMMOCTH OT COOTHOIIIeHH5I ~~3JEHMHb1X BH~OB ay~~~a (c.33-

35); yTO’IHeHHa5I nepMO2~H3aL~5I pa3BMTH5I BHy’rpeHHero ayw~~a HOCpe,L~CTBOM z~OHOJTHeHw{

~~aria KoMnneKcHoro BHyTpeHHero aywi~a C OpHeHTarnIeH Ha BhI5IBJI~HH~

BHyTpHrIpOH3BO~CTBeHHbIX pe3epBoB, ~ononHnTeJmHbIe napaMeTpbl WI5I, HCHO.TIb3yeMbIe H~H

C~~BH~HHH BHCHIH~TO H BH~T~~HH~FO ay,L~ITa TaKHe KaK: <<H~WIHH~ nO5IBneHwI>> H <<BpeMH

BO3HHKHOBCHH5I>>, ‘ITO HO3BOHHT ~~CIIIH~HTB~ HOJ1O)K~HM51 BHyTpeHHerO

ay~~~a (c. 19-24).TeopeTn’IecKasi 3Ha’IHMoCTb lICCJIeLIOBaHHSI O6OCHOBaHa TeM, ‘ITo: LlOKa3aHbI

TeopeTHKo-MeTol~M’IeCKHe HOJ1O)KeHH5I, BHOC5IWM~ BKJI~~ B pacui~pe~~e KOHUeHT3’aJIJHbLX

OCHOB 0 BH~T~~HH~M aY.LUITe B KOMM~~’ICCKHX opraHH3aUH~i; ~I~HM~HHT~JThHO K

HpO6JIeMaTHKe .r~HCCepTaLuIH ~~3~JThT~THBHO HCHOJIb3OB~Hb1 MeTO,1~hI aHaJTH3a H cHHTe3a,

~e.Z~YKL1HH H HH,z~yKLrnH, aHanoruH, Mo.LI~e3rnpoBaHH51, norll’IecKoro aHa.T1113a, F~~HHH~0BKH H

cpaBHeHH5I, pMcK-opHeHTHpoBaHHbIH, CHCTCMHbffl H KOMmLeICCHbIH H0~X0~bI H CHCLwaJThHbIC

M~TOW~I .LI~HCLWHHHHM 6yxrairrepcKoro y’Ie’ra, aHanH3a H ay,zwTa; H3JIO~KCHbI~ H

H0JIO)KeHH5I OTHOCHTCJThHO ~aJmHe~kmero ~~3BHTH5I opraHH3auMoHHo-MeTowI’IecKoro

o6edne’IeHwI BHyTpeHHero ay~~~a K0MMC~’ICCKHX OpraHM3arnIM Ha OCHOB~ cTaHz~apm3aLWH;

ll3~’ICHbI CYWHOCTh H0HSITH~ <<BHyTpeHHero ay~MTa>>, <<cTawIapm, <<CTaH.L1~apTM3aIUI5I>>,

<<ay,z~llT r34XI2eKTIIBH0cTH>>, <<ynpaBJIeH’JeCKMH BHyTpCHHHH ay,L~HT>>, <<CHCT~Ma ynpaB.TIeHH5I

pHcKaMu>>; npoBel~eHa M0,LI~epHH3aL~H5I HO~XO~OB K 4~0pMHpOBaHHI0 CHCT~MLI CTaH,L~apTOB

BHy’rpeHHero ~ B K0MMC~’I~CKHX OP~~HH3~UH51X C HCHOJIb3OB~HH~M COBpeMeHHMX

llO~X0Z~OB K np0Be.rI~eHHIO ay.r~nTa.

311a’IeHHe flOJJ~’IdHHbIX COHCK~TCJI~M ~C3~JIbT~TOB HCCJICLIOBaHHSI ~IJI1I IIpaKTHKII

Ho,z~TBepIcu~aeTc51 TeM, ‘ITO pa3pa6oTaHbl H BHe~peHM ll~~~JIO)K~HH5I 110 pa3BHTHIO MCTO.IWKH

ay~~~a ~44eKTHBH0CTH CHCT~MM yripa~ne~~~i pHcKaMH, M~T0~H’I~CK0FO rio,uxo,z~a K

CTaH.1J~aPTH3aUMM ~uy~pe~~ero~ B TOM ‘IHC.TIe P~KOM~H~~UHH K CTaH.L~apTH3aL~MH ay)rnTa

6n3HeC-rIpoL~ecCa <<YnpaBnernie o6opoTHbIMH ~KTHB~MH>> KOMMep’ICCKOH OPF~HH3~IWH B

~e5ITe.JmHOCTb T~KHX opraHH3awI~l, K~K OAO FIT (PedHy6JIHKa BbeTHaM), 000<<MarMc~aJm-~oHTpaHC>>, 000 <<COJI~I4>>, ‘ITO HO,L~TBep)K,Z~eHO COOTBeTCTBYIOWCH

CrIpaBKOi~. Ma’repiiaimi HCCI1e,Z~OBaHH5I HCTIOJTh3~IOTC5I H~H ‘IT~HHM HCKUHH, npOBe,zI~eHHH

H~~KTH’I~CKMX 3aH5ImiI, 4~OpMMpOBaHHM pa6otwx nporpa~~ B POCTOBCKOM

1-OCyr~apCTBeHHOM 3KOHOMH’ICCKOM ~HMB~PCHT~T~ (PI4HX) no 1~HCWIHHMHaM <<Ay,z~HT>>,

<<BHYWeHHHIk KOHWOJTh H ay~HT>>, <<MeTor~onorH5I H M~TO~MK~ H~~KTH’I~CKOF0 ay,Z~MTa>>,

<<BHyTpeHHH~1 ay,T~Hm, <<Ay.zurr 6H3Heca>>, <<Ay,irnT MOmeHHH’IeCTBa>>; OnpeL~eJIdHbI

I1~~CH~KTHBBI U~~KTWI~CKOTO HC11OJTh3OB~HH5I OCHOBHMX T~O~~TH’I~CKHX nOJlO)KeHHfl

,zI~uCCepTaLrnOHHOrO HCCfl~~OB~HH5I B KOMM~~’ICCKHX oprarni~a~ui~ix ~~3JIH’IHb1X

opraHll3alrnoHHo-rlpaBoBMx 4~OpM co3LlaHa CMCT~M~ H~~KTH’I~CKMX peKOMeH~aw1~i K

4

Page 5: I T.B.J1. I - rsue.ru · 3akjtio~ehhe )jhcceptajjhohhofo cobeta ~lj~ 212.209.02 ha ba3e ~feoy bo > ho ~hcceptal1i414

CTaH1~apTH3aUHH BH~T~~HH~fO ay~HTa; npeLICTaBJIeHbI MeTO,Z~WIecKHe P~KOM~H~~LWH HO

~~3BHTH1O opraHH3aunoHHo-MeTo,unMecKoro o6edHeMeHHSI KOMMep~eCKO1~ opraHFI3auHH.

OUeHKa JLOCTOB~PHOCTH ~~3~JIbT~TOB HCCJICJ{OB~HHSI BbISIBHJIa: TCO~HSI

C4~OpMHpOBaHa Ha OCHOB~ CHCT~MM OCHOBOHOJT~F~IOLW{X npHHwrnoB, HpaBM.T1 BH~T~~HH~FO

KOHT~OJ15I H ~YW1T~ H cor.rIacyeTc5I C OrIy6nHKOBaHHLIMH Hay~Ho-TeopeTH~ecKMMH ~~HHMMH

rio ~e~e wIccepTauHH; H)LeM 6a3HpyeTc~I Ha aHaJIH3e, ~TO~H~HHH H ~~CIHH~~HH$I

TeOpeTHIIeCKFIX UOI1O)K~HHH B O6JIaCTH BHyTpeHHeI’O aY.ZU1Ta H K0HTp0JI5I, ~~3BHTHH MeTO,1~HKH

ay,ZU1Ta 34M~eKTHBHOCTH CHCT~MM ~H~~BJ1CHH5I pHcKaMu, a T~K)K~ BbIpa6OTKe MeTO,Tu4~{eCKOrO

~o~xo~a K CTaH,Z~aPTH3aUHH ayL~wra 6H3Hec-Hpot~ecca <<YnpaBiieHwl o6opoTHbIMH aKTHBaMH>>;

HCCJI~~OB~HO H ilpOBelIeHO C~~BH~HH~ ~BTO~CKHX L~aHHbIX H ,L~aHHhIx, HOfl~~1~HHbIX pa~ee 110

TeMe ~HCC~PT~LWOHHOFO Hccnel~oBaHH5I; HCflOJIb3OB~HbI ~~3~JTbT~TM Hay’IHMX

oTe’~IeCTBeHHMx H 3apy6e)KHhIx pa3pa6oToK, OT~~)K~HHM~ B H~~~[HbIX H3~aHH5Ix, ~a~ep~a~iax

Hay~Ho-HpaKTw1ecKHx KoH4epeHuHfl, HHTepHeTa, HOJIO)K~HH51 3aKOHOZ~aTeJThHMX H

HO~M~THBHMX ~KTOB P~, Pedny6.TIHKH BbeTHaMa, Me)K,Z~yHapO~HMX npO4~eCCHOHa.T1bHsIX

CTaHlJapTOB BH~T~~HH~FO H BH~UJH~FO ay.1lwra.

.JIHqHbIH BKJ1~A~ COHCK~T~JISI COCTOHT B HO.LWOTOBKC CaMOCTO5ITeJmHOI~ 3~B~~IIJ~HHOH

Hay~Ho-KBaJIH4JHKaI.woHHo~ pa6omi, BbIH0J1H~HH0~ Ha BMCOKOM TeOpeTH1ICCKOM ypoBHe,

11MeIon]~e~ HpaKTHtIeCKOe 3HWIeHHe ,L~JI5I ~~3BHT115I opraHH3aLwoHHo-MeTo.LlwIecKoro

o6ecneMeHMM BH~T~~HH~F0 aylurra; Y~~CT11H COHCKaTe.T[M B 06Cy)Kl~eHHH ~~3~JThT~TOB

HCCne.zI~0BaH11sI Ha Mec~yHapOJ~HbIX, BCepOCCHh~CKMX H Me)Kper110Ha.~mHMX Hay’fllO

H~~KTH4~CKHX K0H4~epeHI4H5IX C0CT~Bfl~H11H O~HFHH~JThH0F0 H.TUHOCTpaTHBHOFO

rpa4lltiecKoro H Ta6.rIHtIHoro MaTepHaJIa, H~FJ15UI~HO .r1~eM0HCTp11pyIOwerO ~~3~JThT~TbI

HCCne,~0BaHHs1 (51 Ta6.rl11UbI, 22 pHCyHKa, 21 npHJIo)ICeHH5I).

Ha 3aCe,LI~aHHH 10 1110H51 2016 r. l~HCCepTauH0HHMii COB~T HPHH5IJI peuie~~e HpHCy.ZIHTb

HI-yeH TXH BbeT JIe yT~1eHyIo CT~H~Hb KaHlJ~H,L~aTa 3KOHOMW1~CKHX HayK. ilpil HPOB~l1~~HHH

Tai~H0r0 TOJ10C0B~HM5I 1lHCCCPTaUHOHHMfl C0B~T B K0.TIH’IeCTBe 21 qenoBeK, H3 HHX 7 .n~oKTopoB

H~~K HO HpO4HUIIO paCCMaTpHBaeM0i~ .~HCCepTaLwH no C~I~UH~JIbHOCT11 08.00.12 —

6yxraJITepCKHfl y~e’r, CTaTHCTHKa, 7 ,~0KTOpOB H~YK HO CH~L~H~JThHOCTH 08.00.10 — 4HHaHCM,

~eHe)KHoe o6pau~ei-rne H Kpe,LI~I4T; 7 ,L~OKTOpOB H~~K HO CflCUH~JIhHOCTM 08.00.05 — 3K0HOMHK~ H

yllpaB.TIeHHe H~~O~HbIM XO35I~ICTBOM (3KOHOMHKa npelWpHHHMaTeJmCTBa), ~~~CTBOB~BUI11X B

3aCe~aH11M, 113 23 qeJioBeK, BXO,L~$WHX B COCT~B CoBeTa, Ilporo.TIOC0BaJIH: 3a 21, H~0T11B

HPHCY)KlIeH115I y~e~o~ CT~H~H11 — HeT, Hez1~ei~CTBHTeJmHbIX 6IoMJ1eTeHe~ — HeT.

Hpe.n~Celi~aTeJm ,LwCCepTaUHOHHOFO COB~T~ I~

VV7..V. ~

~ 212 209 02, ,z~ ~ H, rlpo4eCcop i’ll ~-~CeHKO ~Hf!.~~ •j~f A’~.:. ~

Y~eHM~ ce~pe~ap~ lIHCCePTaUHOHHOFO COBeTa~

?

)1~21220902,z~3H,Hpo4eCcop HBaHO 013V.. ~

‘C.~ . ~.Q

10111011512016 F.