Аудитор №6 2009 (190,00 руб.)

Стр.1

Стр.2

Стр.64

АУДИТОР Ì‡Û˜ÌÓ-Ô‡ÍÚ˘ÂÒÍËÈ ÂÊÂÏÂÒˇ˜Ì˚È ÊÛ̇Ππ 6 (172) »fiÕ‹ 2009 »Á‰‡ÂÚÒˇ Т 1994 „Ó‰‡ ∆Û̇ΠÁ‡„ËÒÚËÓ‚‡Ì ‚ УПЛЪВЪВ –‘ ФУ Ô˜‡ÚË —‚ˉÂÚÂθÒÚ‚Ó π 012314 ”˜‰ËÚÂθ: ÍÓÎÎÂÍÚË‚ ‰‡ÍˆËË ÊÛ̇· ♦ ♦ ♦ √·‚Ì˚È ‰‡ÍÚÓ —Â„ÂÈ √ÛÒ¸ÍÓ‚ –‰‡ÍÚÓ˚ ¬ËÍÚÓ »‚‡ÌÓ‚ —Â„ÂÈ ÓÍËÌ »ÒÔÓÎÌËÚÂθÌ˚È ‰ËÂÍÚÓ ŒÎ¸„‡ ¡Ó˜‡Ó‚‡ Õ‡Û˜Ì˚È ÍÓÌÒÛθڇÌÚ ¬‡ÎÂËÈ “ˢÂÌÍÓ ŒÚ‚ÂÚÒÚ‚ÂÌÌ˚È ÒÂÍÂÚ‡¸ À˛‰ÏË· ¿Ò‡ÌÓ‚‡ ÓÏÔ¸˛ÚÂ̇ˇ ‚ÂÒÚ͇ ≈ÎÂ̇ œÓÔÓ‚‡ ÓÂÍÚÓ “‡Ú¸ˇÌ‡ ƒÁ·ËÍ ŒÚ‰ÂÎ ‡ÎËÁ‡ˆËË Л ÂÍ·Ï˚ ¿Ì̇ À˚ÒÂÌÒ͇ˇ ♦ ♦ ♦ ¿‰ÂÒ ‰‡ÍˆËË: 125212, ÃÓÒÍ‚‡, √ÓÎÓ‚ËÌÒÍÓ ¯ÓÒÒÂ, 8, ÍÓÔ. 2 œËҸχ Л Ï‡ÚÂˇÎ˚ ÔËÒ˚·ڸ ФУ ‡‰ÂÒÛ: 125212, ÃÓÒÍ‚‡, ‡/ˇ 133 “ÂÎÂÙÓÌ: (495) 459-1317 ‘‡ÍÒ: e-mail: http://russmag.ru info@russmag.ru (495) 459-1377 © «¿Œ »Á‰‡ÚÂθÒÚ‚Ó ´–ÛÒÒÍËÈ ÊÛ̇Ϊ, 2009 œË ÔÂÂÔ˜‡ÚÍÂ Л ˆËÚËÓ‚‡ÌËË ÒÒ˚Î͇ ̇ ÊÛ̇Π´¿Û‰ËÚÓª Ó·ˇÁ‡ÚÂθ̇. ‘ÓÏ‡Ú 60×84/8 ¡Ûχ„‡ ÓÙÒÂÚ̇ˇ π 1 ”ÒÎ. Ô˜. Î. 7,44 “Ë‡Ê 7100 ˝ÍÁ. ŒÚÔ˜‡Ú‡ÌÓ ‚ »Á‰‡ÚÂθÒÚ‚Â ´–ÛÒÒÍËÈ ÊÛ̇Ϊ ♦ ♦ ♦ œÓ‰ÔËÒÌ˚ Ë̉ÂÍÒ˚ ‚ ͇ڇÎÓ„‡ı ¿„ÂÌÚÒÚ‚‡ ´–ÓÒÔ˜‡Ú¸ª: ÔÓÎÛ„Ó‰Ó‚ÓÈ с 72977, „Ó‰Ó‚ÓÈ с 81153 ´œÓ˜Ú‡ –ÓÒÒË˪ с 24554 THIS ISSUEíS TABLE OF CONTENT AND ANNOTATIONS ......................... 64 À.fl. ¿‚‡¯ÍÓ‚, √.‘. √‡ÙÓ‚‡ ›ÙÙÂÍÚË‚ÌÓÒÚ¸ ·ËÁÌÂÒ‡ ‚ ÛÒÎӂˡı ÍËÁËÒÌ˚ı ˇ‚ÎÂÌËÈ ˚ÌÓ˜ÌÓÈ ˝ÍÓÌÓÏËÍË ............................................................................................ 41 Ã.À. —ÎÛˆÍËÌ ”Ô‡‚ÎÂ̘ÂÒÍËÈ ‡Ì‡ÎËÁ Í‡Í ÙÛÌÍˆËˇ ÏẨÊÏÂÌÚ‡ .................................. 44 ”Ô‡‚ÎÂÌË ÙË̇ÌÒ‡ÏË ¿.√. —‡ÍËÒˇÌˆ ≈‚ÓÔÂÈÒÍË ·‡ÌÍË: ÔÂÒÔÂÍÚË‚˚ ‡Á‚ËÚˡ ̇ ЩУМВ ÍËÁËÒ‡ ................. 48 »ÌÙÓχˆËˇ Œ·˘Â ÒÓ·‡ÌË ˜ÎÂÌÓ‚ Õœ »œ¿– .................................................................. 15 ¬ —Ó‚ÂÚ ФУ ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË .......................................................... 28 Œ·˘Â ÒÓ·‡ÌË ˜ÎÂÌÓ‚ Õœ – ¿ ..................................................................... 43 ¬ ГУТНУ‚ТНУИ ‡Û‰ËÚÓÒÍÓÈ Ô‡Î‡Ú .................................................................... 60 Œ·˘Â ÓÚ˜∏ÚÌÓ-‚˚·ÓÌÓ ÒÓ·‡ÌË ˜ÎÂÌÓ‚ Õœ ¿œ– ................................. 61 ¬ ÌÓÏÂ ¬ ‘‰Â‡Î¸ÌÓÏ ÒÓ·‡ÌËË ».¬. ¡ÂÎÓ‚‡ ÕÓ‚Ó ‚ ТЛТЪВПВ Ì‡ÎÓ„ÓÓ·ÎÓÊÂÌˡ ‚ –ÓÒÒËË ................................................ 3 ≈.≈. —ÏËÌÓ‚ ¬ ÛÒΠ‡ÌÚËÍËÁËÒÌÓÈ ÒÚ‡Ú„ËË ‡Á‚ËÚˡ „ÓÒÛ‰‡ÒÚ‚‡ .......................... 11 “ÂÓˡ Л Ô‡ÍÚË͇ ‡Û‰ËÚ‡ ≈.Ã. √ÛÚˆ‡ÈÚ ¿Û‰ËÚ Í‡Í ÒÙÂ‡ ‰ÂˇÚÂθÌÓÒÚË Т ‚̯ÌËÏË ÔÓθÁÓ‚‡ÚÂΡÏË .................. 16 ¬.‘. ÇÒÒ‡˚„Ë̇ Œ· ËÒ͇ÊÂÌËË ·Ûı„‡ÎÚÂÒÍÓÈ ÓÚ˜∏ÚÌÓÒÚË ‚ ÛÒÎӂˡı ÍËÁËÒ‡ ................................................................................................................. 23 –ВИЪЛМ„ ¬.¬. ’‡ÌÙÂˇÌ –УТТЛИТНЛИ ÍÓÌÒ‡ÎÚËÌ„-2008 ............................................................................. 29 ƒË‡„ÌÓÒÚË͇ Л ÔÓ„ÌÓÁËÓ‚‡ÌËÂ

Стр.1

–‰‡ÍˆËÓÌÌ˚È ÒÓ‚ÂÚ: ¬Ë‰ˇÔËÌ ¬ËÚ‡ÎËÈ »‚‡Ìӂ˘, ÂÍÚÓ –›¿ ËÏ. √.¬. œÎÂı‡ÌÓ‚‡, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ƒ‡ÌË΂ÒÍËÈ fiËÈ ¿ÎÂÍ҇̉ӂ˘, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ‡¯ËÌ ¬Î‡‰ËÏË ¿Ì‡ÚÓθ‚˘, Á‡ÏÂÒÚËÚÂθ „ÂÌÂ‡Î¸ÌÓ„Ó ‰ËÂÍÚÓ‡ √Õ»» –Õ—, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ËÍÛÌÓ‚ ¿Ì‰ÂÈ ¬‡ÒËθ‚˘, Á‡ÏÂÒÚËÚÂθ ‰ËÂÍÚÓ‡ ƒÂÔ‡Ú‡ÏÂÌÚ‡ „ÛÎËÓ‚‡Ìˡ „ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó ÙË̇ÌÒÓ‚Ó„Ó ÍÓÌÚÓΡ ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË, ·Ûı„‡ÎÚÂÒÍÓ„Ó Û˜ÂÚ‡ Л УЪ˜ВЪМУТЪЛ ÃËÌÙË̇ –‘, ‰- ˝ÍÓÌ. ̇ÛÍ œ‡¯ÍÓ‚ÒÍËÈ ¬Î‡‰ËÏË —ÂÏÂÌӂ˘, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ —ÍÓ·‡‡ ¬ˇ˜ÂÒ·‚ ¬Î‡‰ËÏËӂ˘, ‰ËÂÍÚÓ —‚ÂÓ-«‡Ô‡‰ÌÓ„Ó ÚÂËÚÓˇθÌÓ„Ó ËÌÒÚËÚÛÚ‡ ÔÓÙÂÒÒËÓ̇θÌ˚ı ·Ûı„‡ÎÚÂÓ‚, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ –‰‡ÍˆËÓÌ̇ˇ ÍÓÎ΄ˡ: √ÛÒ¸ÍÓ‚ —Â„ÂÈ ¬ËÍÚÓӂ˘, „·‚Ì˚È ‰‡ÍÚÓ, Ô‰Ò‰‡ÚÂθ ‰ÍÓÎ΄ËË, ͇̉. ˝ÍÓÌ. ̇ÛÍ ¿‚‡¯ÍÓ‚ À‚ flÍӂ΂˘, ÔÓÙÂÒÒÓ ÀËÔˆÍÓ„Ó ÙËΡ· ŒÎÓ‚ÒÍÓÈ „ËÓ̇θÌÓÈ ‡Í‡‰ÂÏËË „ÓÒÛ‰‡ÒÚ‚ÂÌÌÓÈ ÒÎÛÊ·˚, ‰- ˝ÍÓÌ. ̇ÛÍ √ÛÚˆ‡ÈÚ ≈‚„ÂÌËÈ ÃËıÂθ‚˘, ‚Â‰Û˘ËÈ Ì‡Û˜Ì˚È ÒÓÚÛ‰ÌËÍ Õ»‘» ¿Í‡‰ÂÏËË ·˛‰ÊÂÚ‡ Л Í‡Á̇˜ÂÈÒÚ‚‡ ÃËÌÙË̇ –‘, ‰- ˝ÍÓÌ. ̇ÛÍ «‡‚‡ËıËÌ ÕËÍÓÎ‡È ÃËı‡ÈÎӂ˘, ФУЩВТТУ ˝НУМУПЛ˜ВТНУ„У Ù‡ÍÛθÚÂÚ‡ Ã√”, ‰- ˝ÍÓÌ. ̇ÛÍ À˚ÒÂÌÒÍËÈ ŒÎ„ ¬‡ÒËθ‚˘, „ÂÌÂ‡Î¸Ì˚È ‰ËÂÍÚÓ »Á‰‡ÚÂθÒÚ‚‡ ´–ÛÒÒÍËÈ ÊÛ̇Ϊ œ‡‚ÎÓ‚ ≈‚„ÂÌËÈ ¬Ò‚ÓÎӉӂ˘, Ô‰Ò‰‡ÚÂθ ÓÏËÚÂÚ‡ ФУ Í‡˜ÂÒÚ‚Û »ÌÒÚËÚÛÚ‡ ÔÓÙÂÒÒËÓ̇θÌ˚ı ‡Û‰ËÚÓÓ‚ —ÏËÌÓ‚ ≈‚„ÂÌËÈ ≈‚„Â̸‚˘, Ф‡О‡ПВМЪТНЛИ НУВТФУМ‰ВМЪ —‡ÍËÒˇÌˆ ¿ÚÓÒ √ÂÓ„Ë‚˘, Á‡ÏÂÒÚËÚÂθ „ÂÌÂ‡Î¸ÌÓ„Ó ‰ËÂÍÚÓ‡ —‚ÂÓ-«‡Ô‡‰ÌÓÈ ÌÂÙÚˇÌÓÈ „ÛÔÔ˚, ͇̉. ˝ÍÓÌ. ̇ÛÍ flηÛ΄‡ÌÓ‚ ¿ÎÂÍ҇̉ ¿ÎË·Ë‚˘, ÔÓÙÂÒÒÓ √ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó ÛÌË‚ÂÒËÚÂÚ‡ с ¬˚Ò¯ÂÈ ¯ÍÓÎ˚ ˝ÍÓÌÓÏËÍË, ‰- ˛ˉ. ̇ÛÍ ♦ ♦ ♦ –‰‡ÍˆËˇ ÓÒÚ‡‚ΡÂÚ Á‡ ÒÓ·ÓÈ Ô‡‚Ó ÏÂÌˇÚ¸ Á‡„ÓÎÓ‚ÍË, ÒÓÍ‡˘‡Ú¸ ÚÂÍÒÚ˚ ÒÚ‡ÚÂÈ Л ‚ÌÓÒËÚ¸ ÌÂÓ·ıÓ‰ËÏÛ˛ ТЪЛОЛТЪЛ˜ВТНЫ˛ Ф‡‚НЫ ·ÂÁ Òӄ·ÒÓ‚‡Ìˡ Т ‡‚ÚÓ‡ÏË. ГМВМЛВ ‰‡ÍˆËË ÊÛ̇· МВ ‚Ò„‰‡ ÒÓ‚Ô‡‰‡ÂÚ Т ÚÓ˜ÍÓÈ ÁÂÌˡ ‡‚ÚÓÓ‚. ŒÚ‚ÂÚÒÚ‚ÂÌÌÓÒÚ¸ Á‡ ‰ÓÒÚÓ‚ÂÌÓÒÚ¸ Ù‡ÍÚÓ‚ МВТЫЪ ‡‚ÚÓ˚ ÔÛ·ÎËÍÛÂÏ˚ı χÚÂˇÎÓ‚. “·ӂ‡Ìˡ Н ÓÙÓÏÎÂÌ˲ χÚÂˇÎÓ‚ Л ЫТОУ‚Лˇ ФЫ·ОЛН‡ˆЛЛ ЫНУФЛТВИ “·ӂ‡Ìˡ Н ÓÙÓÏÎÂÌ˲ χÚÂˇÎÓ‚ Л ÛÒÎӂˡ ÔÛ·ÎË͇ˆËË ÛÍÓÔËÒÂÈ 1. –ÛÍÓÔËÒË, ÔËÒ·ÌÌ˚ ‰Îˇ ÔÛ·ÎË͇ˆËË, ‰ÓÎÊÌ˚: с ËÏÂÚ¸ ̇ ÛÒÒÍÓÏ Л ‡Ì„ÎËÈÒÍÓÏ ˇÁ˚͇ı: ̇Á‚‡ÌË ÒÚ‡Ú¸Ë, ‡ÌÌÓÚ‡ˆË˛ (3ñ4 ÒÚÓÍË), Íβ˜Â‚˚ ÒÎÓ‚‡, ËÌÙÓχˆË˛ Ó· ‡‚ÚÓ‡ı: ‘»Œ, Û˜Â̇ˇ ÒÚÂÔÂ̸ Л Á‚‡ÌËÂ, ПВТЪУ ‡·ÓÚ˚ Л ‰ÓÎÊÌÓÒÚ¸, ˝ÎÂÍÚÓÌÌ˚È ‡‰ÂÒ (ÔÛ·ÎËÍÛÂÚÒˇ ‚ ÊÛ̇ÎÂ), ÍÓÌÚ‡ÍÚÌ˚ ÚÂÎÂÙÓÌ˚; с ÒÓ‰Âʇڸ ÒÒ˚ÎÍË Ì‡ ÔÂ‚ÓËÒÚÓ˜ÌËÍË; Á‡ÍÓÌÓ‰‡ÚÂθÌ˚Â Л ÌÓχÚË‚Ì˚ ‡ÍÚ˚ ÌÂÓ·ıÓ‰ËÏÓ ÔË‚Ó‰ËÚ¸ Т Û͇Á‡ÌËÂÏ Ëı ÔÓÎÌÓ„Ó Ì‡ËÏÂÌÓ‚‡Ìˡ, ÌÓÏÂ‡ Л ‰‡Ú˚ ÔËÌˇÚˡ, Т Û˜ÂÚÓÏ ÔÓÒΉÌËı ЛБПВМВМЛИ ‚ ‰ÂÈÒÚ‚Û˛˘ÂÏ Á‡ÍÓÌÓ‰‡ÚÂθÒÚ‚Â; с ËÏÂÚ¸ ÔËÒÚ‡ÚÂÈÌ˚ ·Ë·ÎËÓ„‡Ù˘ÂÒÍË ÒÔËÒÍË, ÓÙÓÏÎÂÌÌ˚ ‚ ÒÓÓÚ‚ÂÚÒÚ‚ËË Т Ú·ӂ‡ÌˡÏË Òڇ̉‡Ú‡ ·Ë·ÎËÓ„‡Ù˘ÂÒÍÓ„Ó ÓÔËÒ‡Ìˡ (√Œ—“ 7.1ñ2003); с ·˚Ú¸ Ú˘‡ÚÂθÌÓ ÓÚ‰‡ÍÚËÓ‚‡Ì˚ Л ÒÓÔÓ‚Óʉ‡Ú¸Òˇ ˆÂÌÁËÂÈ. 2. ŒÔÚËχθÌ˚È Ó·˙ÂÏ ÛÍÓÔËÒË с УЪ 5 ‰Ó 15 ÒÚ‡Ìˈ χ¯ËÌÓÔËÒÌÓ„Ó ÚÂÍÒÚ‡ (¯ËÙÚ Times New Roman с 14, ËÌÚÂ‚‡Î с 1,5). –‰‡ÍÚÓ Word с ‚ÂÒˡ МВ МЛКВ Word-98. 3. ŒÒÌÓ‚Ì˚ Ú·ӂ‡Ìˡ, Ô‰˙ˇ‚ΡÂÏ˚Â Н ËÎβÒÚ‡ÚË‚Ì˚Ï Ï‡ÚÂˇ·Ï: с ËÒÛÌÍË, ЩУЪУ ‰ÓÎÊÌ˚ ·˚Ú¸ ËÁ„ÓÚÓ‚ÎÂÌ˚ ЛОЛ Ó·‡·ÓÚ‡Ì˚ ‚ ÔÓ„‡Ïχı Adobe Illustrator 7.0ñ10.0, Adobe Photoshop 6.0ñ8.0 Л Ô‰ÒÚ‡‚ÎÂÌ˚ ‰Îˇ ÔÛ·ÎË͇ˆËË ‚ ÙÓχڇı Ù‡ÈÎÓ‚ (ÔÓ‰ PC): TIF, EPS, AI, JPG; с ‚Ò ڇ·Îˈ˚, ÒıÂÏ˚ Л ‰Ë‡„‡ÏÏ˚ ‰ÓÎÊÌ˚ ·˚Ú¸ ‚ÒÚÓÂÌ˚ ‚ ЪВНТЪ ÒÚ‡Ú¸Ë Л ËÏÂÚ¸ Ò‚ˇÁË (·˚Ú¸ ‰ÓÒÚÛÔÌ˚ÏË ‰Îˇ ‰‡ÍÚËÓ‚‡Ìˡ) Т ÔÓ„‡ÏÏÓÈ-ËÒıÓ‰ÌËÍÓÏ, ‚ ÍÓÚÓÓÈ УМЛ ÒÓÁ‰‡Ì˚ (Excel, Corel Draw 10.0ñ 11.0), ‡Á¯ÂÌË هÈÎÓ‚ с 300 dpi; 4. —Ú‡Ú¸ˇ ‚ÏÂÒÚÂ Т Á‡ˇ‚ÍÓÈ Ì‡ ÔÛ·ÎË͇ˆË˛ Л ˆÂÌÁËÂÈ ПУКВЪ ‚˚Ò˚Î‡Ú¸Òˇ ˝ÎÂÍÚÓÌÌÓÈ ÔÓ˜ÚÓÈ (e-mail: info@russmag.ru) ЛОЛ Ó·˚˜Ì˚Ï ÔÓ˜ÚÓ‚˚Ï ÓÚÔ‡‚ÎÂÌËÂÏ Т ‚ÎÓÊÂÌËÂÏ ·ÛχÊÌÓ„Ó Л ˝ÎÂÍÚÓÌÌÓ„Ó ‚‡ˇÌÚÓ‚. œËÌËχÂÏ˚ ÌÓÒËÚÂÎË: χ„ÌËÚÌ˚ ‰ËÒÍË 1,44 ì, —D, DVD, Ùν¯. 5. ‘‡ÈÎ˚ ÌÂÓ·ıÓ‰ËÏÓ ËÏÂÌÓ‚‡Ú¸ Òӄ·ÒÌÓ Ù‡ÏËÎËË ÔÂ‚Ó„Ó ‡‚ÚÓ‡, ̇ÔËÏÂ, ´—ˉÓÓ‚. ‡ÒÌÓ‰‡ª. ÕÂθÁˇ ‚ Ó‰ÌÓÏ Ù‡ÈΠÔÓÏ¢‡Ú¸ МВТНУО¸НУ ТЪ‡ЪВИ. 6. œË Ò‰‡˜Â ÛÍÓÔËÒË ‰Îˇ ÔÛ·ÎË͇ˆËË Ò˜ËÚ‡ÂÚÒˇ, ˜ÚÓ ‡‚ÚÓ Ô‰ÓÒÚ‡‚ΡÂÚ ‰‡ÍˆËË ÊÛ̇· Ô‡‚Ó Ì‡ ‡ÁÏ¢ÂÌË ‡ıË‚ÌÓÈ ‚ÂÒËË Ï‡ÚÂˇ· (Ì ‡Ì 6 ÏÂÒˇˆÂ‚ Т ÏÓÏÂÌÚ‡ ‚˚ıÓ‰‡ ÒÚ‡Ú¸Ë) ‚ Á‡Í˚ÚÓÏ ‰ÓÒÚÛÔ ‚ »ÌÚÂÌÂÚÂ. 7. œÎ‡Ú‡ Т ‡ÒÔË‡ÌÚÓ‚ Á‡ ÔÛ·ÎË͇ˆË˛ ÛÍÓÔËÒÂÈ МВ ‚ÁËχÂÚÒˇ. 8. ÕÂÒӷβ‰ÂÌË Û͇Á‡ÌÌ˚ı Ú·ӂ‡ÌËÈ ПУКВЪ ˇ‚ËÚ¸Òˇ ÓÒÌÓ‚‡ÌËÂÏ ‰Îˇ ÓÚ͇Á‡ ‚ ÔÛ·ÎË͇ˆËË ЛОЛ Û‚Â΢ËÚ¸ ÒÓÍ ÔÓ‰„ÓÚÓ‚ÍË Ï‡ÚÂˇ· Н Ô˜‡ÚË. ¡ÓΠÔÓ‰Ó·ÌÓ Т Ú·ӂ‡ÌˡÏË ПУКМУ ÓÁ̇ÍÓÏËÚ¸Òˇ ̇ Ò‡ÈÚ ËÁ‰‡ÚÂθÒÚ‚‡ http://russmag.ru –‰‡ÍˆËˇ

Стр.2

IN THIS ISSUE IN THE FEDERAL ASSEMBLY I.V. Belova, State Duma expert, professor, doctor of economics New in the Russian Tax System ................................................................................................................................... 3 Amid the continued global financial crisis, The Parlament and Government of Russia, while forming the state tax policy, first of all stakes on stability and continuity of the basic social and economic aims. They also use this approach in respect of the most serious legislative innovations, and the indicator is their joint law-making activity aimed at substituting unified social tax with correspondent social payments in 2010. E.E. Smirnov, lobby correspondent In the Tideway of the Anti-crisis Strategy of State Development ........................................................................ 11 The spring parliament session in the State Duma was mainly devoted to working out the legal foundation for the anti-crisis strategy of state development. It became the main topic of the parlament hearings ìProspective and Directions of Improving the Property Lawî organized by the Committee for Economic Policy & Business and the Committee for Property of the State Duma. AUDITING THEORY AND PRACTICE E.M. Guttsait, Leading researcher FRI B&TA of the Ministry of Finance of the RF, doctor of economy Audit as an Activity Connected with External Users .............................................................................................. 16 The article considers different areas of human activities where, as it is in auditing, there is a possibility of confederacy between a producer of works (services) and a business entity. V.F. Massarygina, deputy general director for audit, ìBaker Tilly Rusauditî, senior lecturer, candidate of economics Ways of Falsification of Accounts amid the Crisis ................................................................................................. 23 The article considers some motive of falsification of accounts, an auditorís duties in connection with unfair acts of an auditee and some necessary procedures for identifying falsification of accounts. RATING V.V. Khanferyan, leading expert, corporate ratings department, ìExpert RAî Rating Agency Russian Consulting 2008 ............................................................................................................................................. 29 The article presents a review of the market of 150 biggest consulting companies of the country according to the 2008 year results prepared on the basis of their consolidated information. DIAGNOSTICS AND FORECASTING L.Y. Avrashkov, professor, doctor of economics, Lipetsk Branch of Orel Regional Academy of Civil Service G.F. Grafova, professor, doctor of economics, Lipetsk Branch of Orel Regional Academy of Civil Service Effectiveness of business under crisis conditions of market economy .............................................................. 41 The article considers and formulates some reference points of minimum final result of business activities, that is sales proceeds and sales profit which ensure the effectiveness of investments and survival of a commercial bank under crisis conditions in Russian economics. M.L. Slutskin, professor, department of business analysis, St.-Petersburg State University of Economics and Finance, candidate of economics Management analysis as a function of management ................................................................................................. 44 The article considers the essence and stages of the development of management analysis in Russia, which is one of the important functions of management on the competitive market. FINANCIAL MANAGEMENT A.G. Sarkisyants, candidate of economics European Banks: Development Prospects amid the Global Financial Crisis .................................................... 48 The article analyses the current stage of the European banking system, considers some main problems met by European banks, explains some ways out the crisis. 64

Стр.64