საფინანსო-საბიუჯეტო კომიტეტის მიერ საქართველოს VIII მოწვევის პარლამენტში 2015 წლის საშემოდგომო სესიისა და 2016 წლის საგაზაფხულო სესიის პერიოდში გაწეული საქმიანობის ანგარიში.
📋 განხილვის ეტაპები
სხდომაზე განსახილველი პროექტი
📜 ტექსტი
წერილი
＼
「
＼
κ
c=r―
4600
3 bD力 h033Cttb
b5906b6bO‐ しbふ 0■ 330003m000ooo
DhCDa960∩
1'11ヽ tl、 11
｀
〕
t'6.ヽ 、
0 ヽあヽ十10111, 1ヽ わ08 26
.̲ヨ ∠
α
ハ
̲̲
̲り
fl̲̲̲22̲̲̲2Ⅲ
0
̀'0史
b.l j.:t6or33q'r.rb Jr6q',sEg6$ob l-r.rrn6 g.>6ob.: gocn
q.ogJ.:6g.r836gob gg6r.rbb
Crq'brOob coc6 b3orbmd3tr
j.:q'bl$r'r6r'r 9o136'
5o6b.:36oor, bsj.rt6o6gq,r'rb Jrt5q,,:636gob bsgo$rbl,rq l-r.:bop11ggr 3r'r3ogggob 6o96
brjl6or3gq,rnb O3-VIII 0rn$36ot-r J.>6q,r036g6o 2015 $q,ob t-r$36arqrgrn8er trgboob.r qr:2016 $q,ob
bsgrb.:gbgq,rn Uglrootr Jg6or'lp6o 6r$33q,o l-r.rj0o$rnbob r66r6otso
qrr6r6om: 25 gg66q,re
Jrgqobgg0oor,
ors0.:tl Sglorg6o
ttgo6r6l-rrn-bs6ogaggcr 3rn0ogggob
or,>36aqun0t69
ანგარიში
tsoEr.:6bo
blj$o6gq,ertr Jt6qrr0356ob brgoblbbo-brbog2Eg6cn 3cn0ogg6otr 0o96
brj$or3gq,efu O0-VIII 0c'r$36ob Jr6q,$g6gtso 2015 $q"t, tr.:tsg0r,rqrgerEar bgboobr qgr
20 6 Sqrotr lt6rlr.:gbgq,ar bgtroob Jgr6oerqg0o gr$ggqro
1
brjOotbcnbob sbgt6o0o
Oo55o6し o
1.
3a0ogggolt ttrj6o.:6rn6ott J6oor6ogSggbo, 0oEr6cngq,gb36o qrr 9ror6rqro
bOδ 00b003b
JcrOoOCOob bJC6ogoJo(,rb 6s0cr0qnbs63 ltrj0o.:6erbr............................................10
Js6qrr0g6gob SoErBO r66s6o0grq,qrg0gq,o rn66r6ergbob brjOorbrnbob
13
trrg6cnr0er6olrrn rr66r6o9cl6oXborrb ors6l8ts6r'r0q,rnb.:.............. ...............................17
bsjr6orgq,otr 3r6q,r0g6gob brgobsbbo-b$ca3lXger 3arOogggolt 0q6
brjr6cnggq,erb 00-VIII Oar$p3otr Jr6q,$g5gtso 2015 $q,.b brtsgOrnqg5rnOcn tt3boolt qgs
2016 $qrotr br6rlrrgbgqrer bgboob Sg6oerqg8o gr$ggq,o ltj0osber0ob 16616o0o
lrrj;6or33q,cnb Jr6q,r096gob brgo6;6bcr-brbop?lggcn 3cn0o$g$o orr3olr
lrtj0o;6rnblb $tr60s6ort3lr blj,:6orpq,cnb 3erbb$o636oob, blj,:t6copq'cnb 3l6q'r096$olt
6g5q,r0g5gob, bb3r br3;6cn50qrCbqcn riggboor; er 3erOo$g$ob qrgbpq,gboor
g$bricq363qo UEq,Cbr - Ocr3sq,gnb;orr gt6gq,3b0o.
Iru65r6o0m J36oc.rqgtso btgobl6bc.r-btbog2gg$c.r 3c'rOo$g$ob do6oor4go
brj0osbc.rbolr 0o0;6cngq,gbt ogcn bt3tbc'rbEqrCbq,o o6o9o;$o3gbob 0cr0b;qrgbr,
trtjr6or33q,cnU Jr6q,,:0g6$oqr5, 0cn;36cnboqtb er 36g9coqrg6gob5;6 0g0cnbgq,
3.:6cnbJ6c"rCdo3bqcC OgBtc.rbt, btgobtbbc'r bgj$er6tso ;6trSbgq,o J6r'rbq'303bolr
03b$r3q,r, Jr6q,;0g66ob brAr$g3C$oq,gbrors tsgti6gq,gbobror3ob b3q,ob 63$gerbr,
3cnOog3gob $o6109 rS6r6o03rqqgCb3q,o c"r6Srbergbob l-r;j0orbc'rbolr 3er6$6cnqro,
0erjrq,.:jgcnr $96oq,CbbC 69s3or63bt, erJ36.:$oUqo 3cn6$6cnq,o blbgq,O$ogc'r
bog2gggolr 6gb6gq,3br9ca e) 3erOo$g$ob bJsgogo3oqrrb 5r0crqrobr63 ttb3.>
0o0t6orgq,gbgbo.
lrubgr6o0cn Jg6ocrqr0o trtgobrbbcn-b.:bogxC$o 3c'r0o$3$01 Oorq'osbc'rbl0o 03VIII Ocr$p3ob 3r6q,s0g6gtso lrsgo6;6bcn tr;bogaggc"r 3c'r0og3$30; 233 bbqgcnOr gr0r6cnr
(ob. qrorg6t0t #2), 2015-2016 $qrgbob bubgs6o0r"r 336oarqg6o Brgt6qrl 61 [rbrqgc'r0.:,
6c'r0gq,bg6 5rbboqr3q",o oj6,> 171 br3oorbo 0ror 0et6ob 3cn0o$3$o $r0g3l5o ogcn 110
I-r3oorbirg, brnq,o 6l In3oorbbg Oer8%rqr3b3qo tCgb tls3tq,qr3b3qr'r qrlb336l.
3er0o$3$ob 0o36 0r'rb035oq,o o;Jbs Jl6q'1036$ob;q90o ;6516ots3;qqgCb3qo
cn6g;6er3bob 12 bbr3tqtbbr3; lrsbolr rbgt6o0o, 5 blbo3213$cr 5;6;Sbrqro (ob. qrol56l0r
#1).
ttgo6rbber-b$oglggrn3erOogggotr0q6 2015-2016$.$. grbboq,Uqo
b13oorbgbo
qror66r0r Nl
3r6cn6St6rngjoCb.
86
,
bgq,tsg363q,gbr, 33J
l-t36cc60qrgbq,cn
$o6;qr.:qr3b,:, 8
.:66.:6otso, l2
qrrqr636oq,3bl, 3
b.:bopa3gr.r
5,:6;gb;qgo , 5
brjrt6cngqrr.rb 03-Vlll Oer$p3ob 3.:t6qrr036gotr brgobr6lrer-lt0og1X1)rn
3rnOogg gob OoX6 2012 -20 I 6 $q, g0Bo 5r0rt6or3q,o 3r.r0o gg gob bbqrrn@gbo
qror66r0.: N2
７
６
５
０．
２
2014
2012-2016 $q,gb0o b;3cn0gggc'r bbqrarOgbbg gsbboq,Uqo oj6.: 589 br3oorbo: (ob.
eorb6r0r #3)
b$r6or3gq,ob Og-vlll 0er$3g3ob Jr6qr$g6gob brgoErbbo-brbogrlg6o
3r'r0ogggob 0og6 20 12 -20 1 6 $qrg0Bo 5$boq,3q,o br3oorbgbo
2012‑2013
2013‑2014
2014‑2015
qror6t6':0r N3
2015‑2016
4
b.:3s6q,r0g6go brj0o;Scnboqgrb 5r0rn0qgobs63 2015-2016 S.$. br3rbcnSOqgCbqc',
o6ogo6gbob pgq,gbob 0jc'r53 bgbogjg3bolr 0o36 o6o6o6gb3q,o ogel 42
3rberbJ6oCC$o, 6cnr36crbolr 0o96 74, J6gicopgbgob Eog6 3, bb3r bgbo3jggbob 0o96
12 rjgqrsb 3c!Ooq)g$0s 6r6obroq,.: Ir;jr6org3qc.rti Oerjrq,;jggbobs q)) bb3;qrrbb3l
c"r6gsboicrgogbolr 0o96 Ocr0brqrgb3qo 8 lrt3tber60qpCbq,r'r $o6.:qr;qrgbl (ob. qro;56;0.>
t4).
b;3rbobqrCbqr', o6o6o6gbob ggq,gbob 0jc'rbg bgbogjggbott
Oob3qg3oor obogorgogbob gsbr$oq,3b; 2015-2016 $ $.
qrosg6r6s N4
3er8og3gob
o6ogo,>go33bo, 4
しb3δ ,12
￨
Jr6q,r0366o,38
3t63bop366o,3
0orr36r'rbl,89
2013-2014 $q,gbob b.:0g0c'rp5c'r0co bl5l95.:gbgq,c"r U3bo3borl5 03qr;63boo), cr)U
5.:qrr3b3qrr3or bgbo3jggbob 0obgqr3oor b36rn60qgCbqr"r oSogor$opbolr ts3Oc.rb3q,3btr
2014-2015 $q,3btso 030q9g5o brbob g36qrg66or o33gcogbs (po,>56r0; #5):
qror56.r8r N5
饉356qPδ 005oo
灘00。 3
δδ
■‐
360%o9050o
購30000Ю Ob
o5oOo5o03゛ 0
‖
￨し b3δ
5
tt ffiC r83;6lqr o33gorgbr ggbqg366or 6c.r0 5;6boq,3q, 3;6cn636erCCOCb%C
bJggogo3oqtb 5$cn0qro5;t63 b$c.r6gqg 3cr0ogggor 906;3q,gb 0g0orb3g3r0o
Jrbgbob0gCbCqo qrr $109316o 3cr0ogggo (obr. qror56;0r #5)
bo8o5o5bo― bo6oOx000 30000000b 00o6 6δ 5bo(で 3響 obぅ 300b0600
30000000b bObOgb0 2012 2016ぃ o.
9。 。
6650b N5
2015‑2016
2014‑2015
2013‑2014
2012‑2013
0%
50° /0
60%
70%
2012‑2013
20142015
47
82
1
Q050響 01
400/0
82
80%
66
90%
2015‑2016
114
100%
61
一
b3δ Ψ
:覇 し
30°/。
一
6b083b5o
20°/0
一 一
:饉
10%
g;6qg.: ;Ootrl, 2015-2016 S $ 3c'r0o$3$0r g,:6ohoq,s 185 0c"rjlq,ljob, 201
tr.:$,:60cnb; org gr65t6ojcrgoolr $g6oq,o qr; Ocnrbqrobt Otorjca blorrbrqrcn 6g;5o6gbl6tg
rtlsbgq,or qrol56$1b33.
3c.rOoggg0o 0cnq,orberbrtso 2012-2016 S S 3g6oc'rq0o tsgOcnbgq, ojbl 739
Oerj;q,rjob 5;66b493b; qt 909 bbsqrrbb3r b;j0o;6o $g6oq,o (ob. qros56s0r #6 );
bsjr6cn3gq,ertr 0g-Vlll Oer$3g3ott Jr6q,r0g6gotr lngo6;6lx'r-bbog2gggc'r
3erOogggtso 2012-2016 $qrgbtso ts38obgq,o 3r'r6gtBerbqgg6goob qro6.:0o3r
221
M brj0o.:6o
247
$g6oq,gbo
一 一︲一 一
醸6b50bbQ05050
qn;56$.: #6
2015‑2016
185
201
6
It.s $6a6da,rA@ra lss, ldosdobs:
0o6qrobrt6g b.:U3l-ron J36ooqr0o 3rn0o$3$6.: rCOoU6)Q 6u66d3q'.: 63ts:rnb:,
qrrgeqgggolr trgX6rnL 6.:63oorr6gbob br3q,ts3$grnbol-r.>or3ob 3r6rn60qr3bq'obol-t
Lr6gq,gogr'bX. rqbr6o06r3ol, 6r'10 3rn6o$g$ob rj$o56o Bl6orgq,rnboor Or'rbqrl 2013
Scqb rq6ots3q'o bgS6rnb 8r6333q'o63bgq'o cr66r6olr Br8obrgrq'ob0bq'rqr
3r6obJ6rngjggbob 036gtsr3gbr qrr 3rn0o$3$ob or;30aqro0.:6ob br3sbrn66pgbq'o
o6ogo,:go3ob 0CqC6X9 oj6; 6oqSbgq',o 8or3q'o 6o6o .pbm69bobr. br%3qr$b3qp33q'o
o66sbr"rlrco.rb qt ggtxnSq, gjtrJg6$gborlb orr6.:0ts6o0qrobotr ts3qr36;q 0o0qrobr63
$Cqt tO 3r'rOogggtso 6r.r0icrqrqrr lroqrr%q33r'r tr336r'rb 0r6355q'o63b3q'o trb3rqrrbb3.:
tr; jr6or3gq'r'rtt
Jsbm6J6r'rCd$o. g3q,oq,gbob 5sbbrn66o3qr3bob 6o%99ctr $60arqr636qgs
g36r'r3;3tso6b tcrr6ob sbrn6o63bol-r b3q'03363q'3boqgl6 rqXbgq'o
grq,,eCb3q,,Cbobob Egb6gq,gbs, 3rbrn6otr b63q,9r'rgr 0Lrogq'om br63ott/Ltr3rq5$o
er
gc,rbqrotr 0o96 6.:6X63q,o 6g3rn6gbqrr6ogbotr E3[tbl6ob,:q-o, rt-r333 3.:6r'r6tso r6Ltgbgq,o
g5i6o3g6o blbororob g3q'oq'3bgbob 3l6tx'r66ogq'3b1.
.rq6o06gq,o 63q,oq,3bgbo bCqt Eg3$grnbtt sQr95qgC3ob l-trbgq,l0$ogrn
'bgq.orEbgqg3gq,obob tlsttLrp6otr ttjOorbrnbrb, j33grbr0o [rsqtr9cq30or boboCaob
5s63oorr63brbr pr s0 bg36ot-r 9caq.>Ebgq33q,r'rbob Srgdaobgb3brb.
gg60o6oq',rn6oob er
gobr6lrg6o r66r6o06Xbolt rgqgo$olr trgX6o8o .:6b3bgq'o J6r'rbq'363botr
q.rl-t6g6gq,o63bq,rqr q-or Soj0gqro 3rbrn6ob 66rnq.oo63j$o336orrb qrutrq,r'r3bot-t
Eo%6oor, 616 brjr6or3gq,rnbr qrr g36r'r3;3tso6tr tsrc6ob rt-rrn6o63bol-t b3q'ts663q,,5boorl13
;6ob 5sbttjcgg6flq", ll j,r6orggq,rnl-r gobrblrcrts lrr0cl6ob$6r'ltJol.rb 5rbgq' $3q'tr
0gojbEqg; g$g3brorr0or6obo 3rnOot-ror, 6rn8q,oLr 030lq.o6X6q'orbcEo6 03pornq.o696
trrjr6or3gq,orb Jr6q,r0g6gotr, gobobbors brao6ob06mtJ, 33rnbgr0o3ol-rl qrr 0qr6t6rqto
6r63oorr6gbotr lrs0o6olr$6r'rl-r, 36rn363q,o b,>63o1-r QJ bb3; 3$gb3botr
$,:60r'r0lqr66q,3bo. 66o8363q,r'r3l6o ogr'l 8lx'rgq,oor bl63olr qrl Sroro gjbJ36$3bott
Ebr6qQr]361 qrr Br6cngq',rnb.r 6or3q,o 16 36o43[o[ 6.:66;3q'rnbltso. brgobr$lrrnbrbogag6rn 3m0o$3$ob rj$o36o Br6orgq,rnboor, 36oro $q'oLr 03tsrorbo[ 0CQCbrQ
ts3Og0;pbgqr oj6s rq6ots63q,o t-rgX6r'rb 0,>6353q,o63b9q'o b6gq''orqr rbrq'o 3,:6rn6o
qrr Oorgq,o 6o6o 5c0mdqrobr6g 3.:6o636r'r3i$gbo. 3rn6o$3$tso Orn0$ggr 06r3;q'o
03b33p6r, 6r.r5c'r66 qr;66ob rbCaC boic63bob $r60o8rq-o636q,3borr6, 6ror.>
E,>jt-ro0rqt36rq erOUqo qr.r 6ror3tq,otr$o63bgq,o grngoq,ogor Sroro o6$363lrgbo.
Jr6o6ob 0oqgbob Eo9cr6o ogrn Ootro qtlb33$r q.o,> b63q',gogr, bggrq,$63q,o
rq6o6b3ot-rr qr.r gobr6lrg6o ,>66r6o06g6ob qg.: rgqro$ob 0r6963q,o63b3q,o bob$30ol.r
0o.:bq,ogbr tsgLrbr0obo 936rnqro6gi go3ol-r 6rnobor363bort6.
bJ6er rq6oa6flq',otJr, .lr6rnbJ6r'rcCOool ar6our95Q36r br9caq9.:6b3q33q'o
rn66tbrn, t65s6otsggbotr,> qr.: .:gqro$ol-r bgg6r'rb %3qsEbgqr33q,r'rbob; qrr 5l63oor,:63bo[
Eo9b6ocn, br jr6or3gq',rnLr go6rblrot [r;6o6obg6rnb bot-rgg0rtso 0goj06s l-t,:fugg$$bc]
q.or$gt-rgbgq,gbr. t6rn6gq,o6 tsgl-tb.:0otro b$r6cnq,gb6o3o sj$3bott brggd33q,%3
6r5,:bo66ogq,gbb tgqrogo63bolr/rgq-oogo6gq,o 3o663bob, J6rnggbogq,o
er6>5;6o9c,:gogbob btj0o.:6rnb;'bg %3qgl0bgqg3gq,obstt. brgS6lqrq3bor, 6rn3
6obr0'brq-ogbgq, ggrS%g Br6r6gbgq,o 3rn6b63q,$r6ogbob 03p35.:q 5;ot633,:, 6rn0
;q6o06gq,o rn66rbol-r q9.:3m0Jq,gjggbob 0gOp6rn6, 0,:tr%3 qgr3ob63bgq,o 336j6ogbotr
gr6brbrnr6gogqrgbq,.rqt g36rn3r30o6o 6brqr oj63b; Lrr0lrrbS6[ 6;3$ogrb $3j6o336ro
qrrb0r63bt. rq6o06gq,o qrrbdl6Sb.> 66o0365q,rn3.>6o oj69bs bsjs6or3Sq,rnblor3ol-r, t6;cn.:
5%636311q)g(r)goq) ojbrb, bggt6ob 6363q'o6gbolr 0o9c6ooD, 3r6o6J6r'r3j$ocrr
6rbbr%q36gq,o 6m66gbob rqb6gq,gbr.
sqbr6o06r3or, 6rn0 .:0 3rbrn6gbob 36oros6o E3Or'rqgbl 86ots363q,r'r3r6o ogo
rq6o6b3or6rnbob 0rn$3tr6o6bob, $5,>6o05gbol..r brbqxnrnbol-r, bsj;6o33q,ob 3o6r6bor.:
b)Ao6ob$6ob 0o96 8r36rng3orbrn0o3g6o r6rq',o%olt Qr 6o5o obo3r6o36o
;qr0o6ob$6r6o3q',o qobobdoSbSbob 6rbtrlbrn66o3q'3bq'rqr, 6.:6 bgq'b 633$gmbl1
93r'rbrn0o3ot-r
gc6ertJ
er bJobgCb$o6or.r 5s6 g0ertr 6163oors66b,>b.
0qgbgqrr3rq-o bsbq3ag6o Eg0rnlt3q,Sbob tsg06o6Xbol-rr A1016!9r bs6rqrsbbrqrcn
6ggrnr60r CtJOclEg6o Ooqr3q,ob 6xn3rq'ob$o69boor, 3g6derq.o brjr6cr6gq'qb
br6rqrrtr,rbrqrrn JrnCgCCt Eo 6r6brnr66ogq,gb3qo 6Sq,oqCboo, BCoggrq,r tr.>$r60rntr
Oo5gbolr Ar(rJrrbreoo q.orbC6g6ob r6bgbgqo 6erqrgq,o; br$,>60ogbo 6rQrbrbrq)oo,
qrrob3663borb OrnSgbob 6.rbr$oq,3bolr.rb; 2079 $qroqrb rq6ots6gq'o t695o6o
6r366gq,q.oXbr 3o8g6go3q, brbgbirS, b,:363qo$rn 3r3tso63b%5, brqgr9cp333r'r
r.16g16o%16o3%9, 0o36orblgobrbLrrn o65.:6o9c.r6o,>'bg qgt q,rn0b,:6qg9cA. foSqCqo
qt6Br 0r'r63bob ArertJrbreob ArbrJ3Colo 15 J6c'rg36$o; ?36s6B36qrr Jt6rn66$'fu,
6rnorq',g9ca qt qgo3oq36qjc0 r6tJCbf E o As6r3BCCDo; t-r;$l60rnt-r Eo5Sbob ArQrbrb)Qob
lr.:l66t5o0rn Sg6ooqro ojbgb.: 3rq,36qr.:63q,o ol3C' br$s60ergbtt, t6cr8q'3bog
qr,>obg66gbosb rtr.rq,o 699o6ool, 56 CCbCb)ol 0o8qrobs6g (l,ru3r6bo) brQrbrbQCE Cbob
brerbeob 3rqrq.ogbgq,gb;. 0cn6gbolr 6r(rrbrbrq)oo qrro0g66gbr: eogoeCbQol., 56 bbSr
9o60oo br6r$oq,rgbUq,o 0rn63br; b,:jorbq,otr/0rn0tr,>b363bot-r Sbrlrgoq.oq,r'rqg flo$r'rqggbr;
6rbbr'bq36gqr C5q36gq oqrgborbr%g OCO" r'rqrg6obocn ArSCCqo
$160r'r0.:q66q,r'rbooro br6aSbo; 5;$35q,o b.:621o qrr bb3r 6rq-orbqgbo, t6rn03q'o6
qs3r3BoSXbgq'o 16 c6ob 36r'rbo0o336 brjSos6r'rb,:borl6.
8
69 VIII
6r.r$333ob 3r6q,r8g6gtso JmAoOCOob 0o96 6rbtroq,pq,o
Jr6rn6S6clCCOCboqrb rqbr6o06.:3o.::
brgo6rbbo-ttbo3xCosr 3r.rSogggol-r 8ogt6 Err8%rqr3bgqro b6gq,o.:qr .:bsq,o
Jr6o6ob S6rnXjgo,,bsjs6or3gq,rnb Jr6o6o,,t-tro6g3u$o6o<'r gcn$qggbotr flgbrbgb".
rqboBbuq,o Jrbm6o CbCbr g6orog6orrnbgbb, 6rn6q,gbog rj.r6qg t6bgbgqro
Jr6r'lbAeCbq,lrnbocn ;6 6963q,o6qrgberqr,>.
3rbrn6ob Ooggbob 6o9cs6lr $160erte6C6er [r.:o633bgo6om grn6q-ogbol-r 0gj06rt-rotb
qr brCAorbclbrborrb qr;3l3tso6Xbgqro lrs6r6orE Ca6o3o t6g6gqro63bob 5.:gfl1erbgb3br.
l-t.:o633b6o6orn gr.rbqrgbot-r l-tbr1gbob 6rbL:%q36;, 0roro CBq,CbCbotJ q)J
3,>q,lpSbgq,gbgbob Br0rngrq,o0gb.r.
Jr6r.rbotr Oobgqr3oco btj,:6co3gq,r'rtso bgbsqrt6orgq,or 6ggpqrot63btqgo
lr;o633Lgo6oo grnbqggbob brj6o,:6r.rbr, eCOrE U6re Ar6oAr6OCbr Oobo 6gj06ot-r Sgbo,
ggq,gbr0otrq,Cbb er otJ brjSotberb; 6r'r8gq,o6 1936drq,gb.:or 1663.:6 gm6qr3bb.
r0 3,:6rn6oor A16cr[lr%q36r 636gq,o6gbrqQo bro63gbgo6orn grnbqgbol1 brbggbo,
3gt6drnqr: brJrorq bro63gb6o6orn Ec)Eeo, 6ror3oor66r'rbog63bgq o63gb6or6orc
ttro63gbgo6oer grnbqro, bujgorn [-to63gb6ogoo gobqro qt btr3r goJotr t-rro63ggo6oo
gcrbq.oSbo, 6rn6q,3bog 636gq,o6gbgq,o,> 3rborb0qrgbqrrnboor. 6t60r6ggbgq,ot 6rrg 3ob
It6 Sr60osq.o6gbtr l-to63gb6o6orn gr.rbqrgbl-r, .rbg3g Oraror3ol-r r36d,:q,gq,o bsj0o.:6r'rbl.
cg3$rq56;p br$c6oq',oJ s863r6o Br'r6qgbob ts9i06olt J6rn6gqQg6r qt 0roro
3uq,q93b3q,gbgbo.
66oB36gq',r'r3r6o ogr'r "lr.rjr6coggqob gt<xn36gq,o br63ob 0gbrbgb" brj,r6or3gqrob
o66r6gq, 3$er6tso mq,cryCbot Egg,r6ob orx'rOrbg" er AobArb 6,>0r'r0qnbr63
3;6rn6J6ogjggbo. re6ots63E o 63q',oq,gbgboor Oobqr; l-r,>jst6or3gq,erb g6rn36gq,o
br63ob brjgg$$brn tJgdryjgp6gqro j3Sqtbrgmgolr, qr,:%q3g3oU 9caqtOtr3q33q,obol-r
grbgrngoq',3bob 6grn66r6o9c,r6or erAoUJoeCASq, b$gq,E$ogo 0r6g6gq,o63bgq,
o6516r.rqr B,:0r'lg.:q,ob3br.
.rb6g gobl6bg6o lrgjgmt6otr ttbgqg,)0bge33q,r.r6ob 3gorboor g$$o63rq,r'r6obr
er bg;boq,g6rnbob gj6gfuXq,lsgrngsqr 63oj06.: brtr3p.:0b3qg3gqrr.r rn65rbrn
6rn0gq,o6 rn6og6go6gbSqro ojbgb; Sboq,rnqr bsgo6s6ln fu;fiaiob go6,>6bg6o
0pg6sqa0obs qlr 6.>0jgobgsqta6ob bjq,fufgo6ob.; (2J 0a0b0;6X\2qtols (7r
o632lt6a6ot.> ggq"262bo l t 9.>69o b326.
0ojrq,rjob 36or-96oro $obrqrrqgbgbob br3rnOogggr.r Er.rb0gbgbob qr6rnl-r
Arer$Uer 0ol,r 0o96 Ss6SarqpbCboq,o br3rbcr66qXbq,rn $o6rqtqrgbob l5ggd33q,9ca,
06096rqrgbgq,ogrn t53rbrn60qr3bq,r'r 63q,oq,gbr, 6rors br8ror6orq,orbtqr 0o0bqr.:6ogr"r
6r6$CUq,o goJob jobgbob arertrrbreCboo erbc636J, ;q6o06gq',ob
g%6g63gq,brgr.rgsqr 8rnE%rqrqr ,,brjr6org3q,r'rb lt6rqrrbrbrqrr 3rnqgjbtso"
ggqoqgbott ACOrEob tsgLsbgb" Jr6(')6J6(nCCOo (,r AoeCbUq, oj6c, t6rnaqroorro rq('gr
br6r6orq,or6grbr er $E CbotJ 6r60r3qrc.rbrtso 6rng6gr6gbgq,o J6rnbq,g0r 0rS.orSgACOoq,
ojbr, 3g6dr.rqr. jr.r6Xbob 6sqr,>brbrqrob6rb grcn;3obggq,q; b;$r6Er.rgbob jer6gb;,
6er0q',gbbr6 33dr bs66bq',crbb odgq,gboo 5.:qrtlqr5oqrgbgq, Jo6orr-qrg36oq)or 6oC6
lr.r6brn36gbq,,>qg 6r0r'rg36g6ob 610r.r qrr 6g6otr66o63bAEor 6rnbr'l60 qr336oqror.>
3rn0J.:jgg6rq9 grbbrbq,gbot-r obogjgo qrr rbgor ll$r60rnXbl-t B.:6m3$g5ror rb33g B.:or%g
er6oGb,Cqlo b15sqrrbrb,:qrr.r Xr(6oACbo.
UJr6cl6cl 836<nbr3qrob q,X6.:q,oirl6oob fuqfl3$grn$ob rq33Xonlr tgbrb36"
brjs6<n3gq',olr Jr6o60o 63qoqxbob tsgg;Eob orsrbrtc" bljttlorgqrerb 3r6er6ob
J6ergj$ocn 0obqr.: b.rj.r6or33q,r'rb 36r'r363q, br63orrb 03j86oq,o b;5r6r'r brEs6cnq,ob
og6oqrogq',o 3o6ob - l-rt j,>6or3gq,r'rb gobrbbS6o 8r'r6o$r'rt6o66ol-t br0ltbS6olr
t6grn66l6o'bugor qrOr'rg3oqrgbq,rnbob UB6rr 6rqrq, qrnbg9cg r9816cl) q)r
ttjr6cn3gq,r'rb 6ors36rnbob Sb6oqrrb 9cAqr6bgq3gq,rnbob 6.:6brn6gogqgb,>.
tigr'r65,:6o'bl6oob Ecnl3r6 6otca'bb $r66orp6g6qrr r0 r'rt66,:6rnb ggbj6oo6ot6gbob
jOgqroorr.rbol-r ErjboOrq,g6rqQ Arb6er. 336doqr, go6r6ltp6o 8r"r6ogo6o66ob
brdbsbgt6ob do6oorcqro ggbjgogbob g.>6bm66o3q,gbr g3133o6qgbs b$erdrgqr
UJr6cl6r'l AC0ol-,l3q,3bol-r tq0r'rBgbtb, Sobo q,36rq,o9c.:6oob 36g3g66orbr qrr flgtt;blflol,t
j8gegbgbtJ 6s6 qrr0rnA3osgCbqte ggj66om6ot6gbob 030orb393,:Eo 5,:'b6qrob r0
So0s6orgq,gboor tt0trlbg6ob SSCCOU6 Egtsrrnb.:bl qrt 0er;l6oq,obrl-t.
も
5
80600605oし 36∞ 60し 0で 。
ュ過壺
oっ xOoo 3∞ 000000。
65000905o60し oJo6(D30qP∞ し3b6CTδ 005oobし 590555し ∞‑1ぃ も
。
b6030響 mし 3o6Ψ δ
005oobδ ,し 。
boT∞o9ooつ く
pooOb bOし obっ 6oい
6550bO響 。し
」
6の 30響 ∞b3b6健 Po0050oo5 56b00っ Ψo m66。 5o%o60050し bb500χ 00∞
。
。
Q。 し
」
6b5b6bo9060 や。 ∂∞。0%bQδ Qδ し3350bo O∽ b36∞ δ50o 65b56Ъ 。35o9, 30あ ∂mQ
30000o00b bbQ005%0 655boΨO響 oo」 5o:
10
1. brj6or3gq,otr Jr6qr$g6gob
Jr6q:s699666 201 7
pq696oqg6ob J6rngjgo,,ttj,:r6o3gq,rnb
Sq,ob a"Uxc6"b
2. b,:fuq,o$ogo rgqrogob lt6b.rbg6otr
3 l$jr6orpqcrtr J6qrs0g66otr
2017 Sq,ob lloogaXgo
6r6r6brqro;
36o36gq,o bobqrooorg3otr 2017
[r$oga36r,r 6r6rgb.:qn;
4. b,:jr6or33q,otr Jr6q.,$36gcnr6
It6$ob 2017 $. br6ogag6r,r
;;.;i1.,t, q..ra63.,139bob Ogb.rb3b,..
Sqrob
.:6bg0gq,o 3gr6.:q,qro3olr l_r.rbgqr0$ogrn
6r6r6brqro;
5. Jo63gqr;qr 2015 qr.: 2016
S3qrb 3r.16og9gol_r o6o9o.:go3oor go6s6bcrr,:
er 6gglr3erbcn;6 o*i"olgq," 36bb3q,grgogbob
03b':br6ol-r;qr
3rn0ogg1)0r 5r6oboq.,.: m666.:qu"6o bu6Bgg6o
3o6oboob
Lr.:6o6ob6r6rnborr6
2017 Sq"t, brbogaggcr
6r6r6brqro qt Iqbo06gq,o qro3gE36go
b.:j.l6c6gq'r'rl-r Jrr6qrrdgbgobr
q,r tJrugq,,Ag.l3rn .:gqrogob b.:0brbg6otr
bogaSgol,r Jr6r'r3jg3bco;6
36cn.:p grOA,lq,iq,,,
Jrr6q,.r0g6gotr
"3U,
.:orn663acnt-6 qr3r3,o63boor
.ooq,0gb,>br0ol-ro qrq6gboqr3bgbo,
o.agq,"i i.rq9r35%;36s b,:jr6or39q,.l_r
0or.:36obrl-r, ts3b;b;0obo
$q,.b flq.b i,l3ag6,,b Jr6rn3ig0o
bbp.r.,:bg. J;6q,,>636g0,> ,>q6o06gq,
6rl-rror3uq'olr$o6gbq,.:p. Jr'lAoOCOo s66d3q,gblr
6gBuob;b lt6o31ggrn
Jt6rn)Sbob p.rb3gg'ol-r 6o0r6orgq,gbo-
o9r 333l3"arrqr,:ag6gb
S.r6pqgo6,: qr.
5,rbotroq,3b.r 3r6r,r6J6er5jgl_r, 6r,,agq,0o0-;liOr8]6""ragq,o
ojbgbr ,:E
o6L6o6g6ob trs0ogaggrn J6rn63qrg65bo.
bs':65l6otser JJ6,".:a:
gr60rnsq,5o6r
Lrj.:6org3q,r,rb 0or.:36rnbs0^rr;j.:r6orgq,r,rl_r
,Cscu6or, a;ooor.:c.oo;;ur;r;;;'
flq'g6obror3ob", 6rn0gqoo6 0r.ro6r3b
Jl6qr,:0g6$u
qr,: 0o0.r6orgq3bs0o
2ot7_2020
"rO#;;Ut ullll-*l 0rJ6rn33rn6rn6o.136o
;;";-3r*rnb
*,
br0o6ob66.ro"u
iT:T"*:*
,"-"-r(>o 0o0r6or:_rc"rbsbob
3rn6ogeg0s r6rn5rr66
:l*.r:
^y:r:l
r,ra"sa36_ Io;;;;;
*:o.nb6o3 3rni.,s!g3b0o 5n a6"036cE%:bj
l:-.:i1:::*8r,.rr+,5.,6..,0
,' l;i:Jil.:il?:.,:3t:'i;i-,'"."',.";,ilJT:L%1,3,?::::;
[r.ls66s6o8m Jgr6orrp0o
oj6r t-r.rjrrior3gq,rntr
l-r^:9o6;6bo_l_rsbo5xC$co
36rn36gq,o b.r63olr a"c6
"Ui*;;
3ogo6ggol_r 6o96 gl6broql3q,o
;;;;;aaco.,q,., zorl-zr"
BUErQ-tJB6CeoOo er
bt3lq'1go Soq,ogo3olr do6oorrqro 0o0;6orpqrgbgbo,
t6r'r6gq,Bo6 5rbtt(bq36gqro.r obgqrroooLt 6o'b6rnb6o3o 6rB336gbgq,o 2016 2018$qrgbotr
brtsgsq,rn3lqro.:6o JX6omqroltor3olr qrr 6otn tsg6ut6Bg6gboU S9c6gb33q,grngol-r 6o%6oor
Ar'l6COr6Uq,o Jgrqrogo3ob BXltbr0ollo obbg6g6gbggbo. rq6ots6flq',o qgrn3g036go
6.:6boqrgqo oj6,: Jr6q,r6g6gob bbrpo8r9cA qr.: Eoqgbgqo oj6r tsglr.:brOobo
QJQA,06oE 0br.
brgo6,:6br.r-l-t,:boUXCOr'r 3n0ogggo 6gqr6o3rqr rbrn66ogq',gbb b.rbgq,E$ogrn
bogaggotl 0gb6UE g0ob ao6ooo6o66t , JC6dcle:
olgCBo C6olbCE,l (6.r'b,:6qro XrAoo) go33qror3og6,:qr lr;brlcobrn lrs6buErg6o
bsjrt6co33q',r'rb J$qrr836gtso $r66rn,:qr6gbb brb3q,O$oggr bog?gggol,r Lr6gq, .:65r6ots1-r
Sg0rnbgq,r,rbgbob, b)qgrtJrbqgCq,Cbotr, qrggogogobl eb Oobo qr.:go6;6bgbol-r
$gr6rngbot-r B3gbgboor eJ aCOrqU6 o6go68r6orb 6ob 36oro,>6 rbg.>6ots'bg
6r6orr3l-rgbgq,o bbgq,E$ogrn, rgbricacnobr Qr rlr6ob l3$rn6cn8og6o
6gbJgbqro3gbob qQ" tt,> js6orggq,rnb l-tb3.: gg6oger6ogqro g6cn3gqrgbotr
boglgggbott Eg0r.rbgq,rnbgboll tsgbrbgb brbg3bols q,r Sgr6oCbotJ 6otr3q3oor.
UelgCqlo 33r6gqrob qQrtJ6gE',gbops6 I or3ol-r 3tqrt8o gobt6[ror,> lr.>Eo6ob$6r.r
$s60orp6gbb brbgq,E$ogo bog26gob 33r6grq,g6 Eo8r.rboq,3rtr 6rt.:5qn p6oor.
5.:t6qrr,>Oob.:, 3o6o$g$b gq,,3j66rn6gq,o gob$oo tr,:br'bobm b$bsbg6oqrrb
6sp8erg6g8r go33q,q,ogog6o obgrn6Ss6or ts30rnb.r3q,gbob tsgbrbgb, O.JqC
btbtq,rbbrn 6br6oq,o 030r'rbr3q,gbobr er Arert-irbegq,gbob tsgbrb36.
bqgSbr 3o0oggg0o 03Oorbgqo $Cqr 9ca8aror rq6o06gq,o obgo66;goob
0gtr$r3q,.:, qrobrOo3.:0o qgr33o633br, rbrqro%o er brlo6clcboL, ?30orb3g3rtso tsgbrb$obo
t63r5o65br.
Jo633q,rqr brjrt6or3gq,r'rb J.:6q',.:006gob olrger6orBo 3rnSogggob o6o6orgo3oor
qto$grn bsbgq,0$ogr.r boga3gob 0gb6gq,3bob 9rn6q,33r6g,:q36o 6o0r.rboq,3gbolr
ArbboqgJ bb3.r 3oOoggggbob 0o36 6o0q,ob o65r6o'bgbrl-r.r6 lrsgo6r6brn JmAoOCOo
g%6gbpq,grngb.
gobrbborr LtOo6otr66r.rt-r 0o96 S160crq.o6l6oq,o,,brjr6orgqrerb 2016
呻脚
o 3rn0ogggOs qrs6g50r qrr 3rnrn6qrobr0or Arfl$or bb3; 3r'r0ogggg6ob
つ４
b,:bXq,O$ogo boglSgotr Bglr6a3q36ob 33rr6gsq36o 0o0oboqrgolr.r,. qr
ts31-tblOotro,:6616otsgbolr Ar6boq,Arb.
.
rbCaC qgr6ggds qrr 3rnrn6qro6s6o; 6sgSo; bb3r
3mEo1)3g3bob 0o96 go6s6bot
b.>6o6obg6rnlr 0o96 $.:68r'rqg636oq.,o ,,1r.:;jr6rngqrarb 2015
b.>bgq,0$ogcr
$q,olr
0opag6olr tsgb6gq,3bob $qrog6o s66r6o0ob., 5;6troqr3;b.
0こ
し
o9o555bmも 。
6oOχ 000 30000000 δ
0 000b6∽ っqPOb。 〇∂
∞6Sも obの 6600で 0。 し
Uυ 。
し
。
6030Ψ ∞も 3。 6Ψ b0050oし 606Ψ δ
δ
Oo50obo で。
」
し
。 6030響 mし
Jδ
305bOo00o000 6。 5boЪ Q36090 000b03506。 し00bδ δb00bbくp
bb90555しぃ し
606855oob 6δ 00090Ψ 050b 6Sの 3。 Ψ。し
。
60っ x00∞
。
56o6o006。 し 655bo響 3060, Oδ 00
30000000S Q。 068∞ bbbo90'090 。
っでOoOb'0506o①
603∞ 006∞ b60050b 6Sb5oTo%Oδ 。 。603∞ 0059δ
し
で
30060b 6o600。 , 。
030 δ
U9000b
しoOも obっ 6("。 506くっ p00bo6oOoし o Om5oOo6o56obも o6b 3oO響 06。 0。 (D Ooし 6っ
90b。 %0
00000008。
809bく
8し bb860b b56o600050b 6550b。
3∞
T06ゃ 。δ
。
090。 ∞
つQ000bし 。
響30ぐ 。し
bく
χ60B。
。
pOO。 し し
。
0し bb96。 し 。
56o6o0060b 655bo響 3050も つ%6う o530響 も
つく
oJ∞ 9。 T
b。 δ
6の
し
3b6Ψ
δ
0050oじ
め
Oo50ob 80bbδ 。
Oobo9 00 8 0o,3030し 3o6響 o0050oも
」 30qPの
06Ψ 。
し δ
00'o6350Ψ O
し
。
3bで 。
30655bm― bo6oOx000 30000000b 2015 ,Ψ Oじ
。
∂
6。 で
0600 0oO」 86o3∞ Ψ060bΨ 360 m66。 5mし 、
∂
30o∞ χ6380 Ψδや。
0303Qδ
も
5bO響
0,080。 っく
p000b b50し 。
'83000響
bっ6oし o5ぅ o6o0060b6550bOΨ 303Ψ O bδ 0000∞
χ6080b
も
o」 Ooo5m6oし
Ob。
3つ
υ
bO
X6090で
。
03Ψ
。
助Dじ
5 9oOoし 60
3∞
OJOΨ b30000000b 7助 3360し ら
し
o3o6Ψ bo05oo 00め 。
bQ初 50qPの 59δ
390も m60b′ い3oあ 響b005omっ 86060b∞50b6b6∂ ∞∂
68o5o響 o 3o6qPδ 0050oも ,036060。
006。 3響 0し の6oし o 9。 っ80o60b0601' 6b60∞ ぐ。
。
う
06∽ 0。 506っ Ψo
201a $gq,b 5;6boq,gq, ojbr:
. ltbCq,O$oBar,>gqroq)ol-r l-r;0brbg6ol-r 16516o0o 20 2-20 3 $qr0b8o
1
1
rqr6oqrmbt6o3o or3oor66.:6or33qro g6orggqrg6ob bogagggbob tr.r626rL.>
q-ob tsCfr6Uq,Cbrbor.:6 qr13r30o63boor
5rEbcr66o3q,3bPq'o ;3q'oo$3botr
0gbrbgb
6gg6og63bob 016or3ob qrn6otrdoS63bo
-2012 $q'3bolr
UrfrgOtg. lr.:03qro6obr.r qr':b8r6SboLr bob$3Ool.r 2O1 1
gggjgorborbob rgqro$ob 16616o0o
J6oggboAq''o Srbrorq'3br Itr jl6or33q'rntso
2015 $gq'b:
o $rEq'ob cgr Ss6orGca0gq'o brjSorbobolr brbgq'O$ogm 635gq'ot63botr
3gXj$orberbob sUQoOo
rgqro$otr 16616o6o
blo6obrGocr bob$3Oob 816o13ol-r qobobdogbSbol-r
brbgq,0$ogrn bs$r60o3bob 016cn3ob Q5 b56Jr6a3ob 3ggi$orbr'rbol't
.
.
rUQ)oOo
0rnol-r036tr''16':
gbqrr rgo6ots6r'rb, 6o0 brgobrbbo-b;boCXCOm JclaoOCOo
8o36 $;60r"rq9636oq' r66r6o03bl-t'
t)berq,r'rqr b,>bgq'8$ogrn rgqro$ob b'>8brb36ob
;6r03qr tt j.>6or3xq'rctr Jr6q'rE36$tso o6b3bgq'o b;6g0srn xaU8ob
0o36 5r6Lroq'5q,,
;66,:6oE3bt-t.:9.
slr3 0r6rq'oor.:q':
2016 $3q,,l-r 5sbbroq'gq'o ojbr'
br0o6ot-r$6r"rb 2013brCs6or3Cqob b.:bagq'lqb6gq'Sbotrl qt': J6r'rbr6oolr
2014 $qrgbob go6':6bg6o '>3qn$olr 16616o3o'
bsbSq'obob orboq'ot-rob brb3q'6$ogrt
.
' lrboJ o3;53 ar3rbots3oq'olr
g6o396bo$3$ot-r 631'rrb':Eotrobol-r r3qro$ob 16616o8o
2O!2-2O73
$q,gbotror3ob.
. ,,$rq,3ob 836o6oJrq'o636ob 2013-2014 $q,3bott brgobrbtrrn.
ts3lr:bl6obobob rgqro$ob r6516oBo"
8r66;3Cqo j;q';job - Sororott 2012-2013 $q'3botr blSobrbbo
33rn6o0o33t6o Lrlj0osbobob
,,orgootfl
33rn6rn0o336o ttj6ol6obob
ts3brbrOobrnbob rSqro$ott r66r6otso"'
',,r'ricg66xorob 036o6oJsqro696ob
33rn6r'r0o33t6o b;jOor6obob
2012-2013 $q'Obob Lrgobs6brn
ts3brbrOobobolr rCqQoOotJ r66r6otso"'
o,,boBq'ob Oio8ob brb3q'6$ogo J6r'r5r6r6ob 3g3i$or6orbob sgqro$ol'r"
;6616otso.
. lr36trsoob 5363bq,etbob 5%63633q,b.:gr.r3rq.o bsb3q,6$ogrnl-r 0o36
6.>6trer66ogq'3bgq'o
pcT 6obdogbgbo' 3ggj$o'rbr"rboU rgqro$ob
:66':6o0o'
14
。
bっ 6ob 2015,Ψ oし し
J00。 5∞ 5oし 305o5b86o
00も o,し obO響 0,09∞ 。
b69。 。
つ9000し b。 8し 。
も
5bo響 っ90J5o,,し obO響 66o9∞
。
つQ。 00bら b5bo6600響 060し 80%5oo 3mOo0000b 0006 6。
。
50obo6000Ψ o50Ψ 。
つΨ。00b う
bっ 60b 2015 69ob 905o5し っ6o 。
。
つQ。 00b b。 0し 。
団0,05o響 ∞6ob
60J05oし Ooも 、
005ooも 96o060∞ 0 3∞ 00bOob
6∞ 30響 ∞b 3。 6QΥ °
し
。
δ
」
805oob 0006 0mO∞ 9obUΨ OJ55 30000000b
し
5300bO Qo 6)。 δb00も b9 3δ 6で 。
,o5o9b906b
0oj09qo 3l6rn60qrgbq'obotr ts0ttb$obrqr 2016 $q,,ob o36otr8o blgobl6t-to-
tr$oua3$r'l 3r.r0o$3$0r 6l6otloq,l t-rljr6ol33q,ot-r 0oll36rnbolr 0o36 $.:68rnq9696oq,o
$6rt6o8o" qrs o66s6obgbr
,,2015 $q,ob brbgq,O$ogo bo5136otr Egbda3q'gbob $q'o36o
bb3r 3r"r6o$3$btso' 5E6':3q'3bob':r qt
6.>g$or $q,og6o r66r6oBob 6rbboq'3rb
gobsbborr 8o6ob66oU
g86o6gbobrOo. t8.rllorr6s33, 3rn6o$g$0r 6rcolr6obl brj$or33q'orl'r
qrs 6o':0%lqrr
qrr rgqrogofr [rr0lr,:b36ob 6rnbtr363b'> rq6oBbgq'o r63r6otsob orrrnbr%3
.lr6q,rEg6gob qgrq9596oq'3bob Jdrcrgj$o' brgobr6brn-ltbo3xC$rn 3o0o$X$tso
3r6q'rac60otJ 3q'36r63q' t'rbqoost'r' "2015 $q'ob
qgrb3363bo
$l6gq6o6r
Iirbgq,O$ogo bo319$of-r Egb53q'gbotr $q,rop6o r65s6o3o" 03l6br0otro
qr q9'>0$3o63bgq' oj6r'
qorpb0boq,gboor grbboq,Sq, ojbr Jr6q'$366ob lrbprnOrgca
?3gOrnbgq,o
r 6r6qrl rOott 3or0o$X$8': EXoor':6b01 bjr6or39q,orU go6l6borr lrl0o6olr66orl-t
8o96 $r68oq9656oq'o,,J6rn66r03q'o bogaS$ob ts3q'om6otJ Sgomqrgrq'er5ootr
qgl6$3oggboborlrnbri:3ttsjl6or3gq'r'rbgo6r6borl0o6ob66otr2011$q'ob8
o3q.,olrob N"385 b6drbgb.:oo 03q,oq,3b3bo. Jo633q'rqp 03a3tsr3q.or
bro633tt$o3oot
J6o3j$3boL 0t6or3orr 03ororqtorq,r'r5ol, 6r'r09q'o6 0oo6;3tr lrso633b$o3orn
6':oro
J6rn3j$3bob 6.r6or3ob 36oro16o 3o3q'o1r ts303ts,>33brb, 6r6tDirq36r3b
t6oq,,3blt qr':
016o13ol-r $3b3bb q9.: J6r'r33q363bb' 0r'r6s$oq'3 0brr433bot-r
Jsbgbrob06gbq'rnbgbl'r t'rrtrgq'0$ogo o633b$o3o3bob
8rt6or3ob J6c63bol't 63q'r
q;$g3br0q3'
l-r$sqrooltor3ob bso633t'r$o3or"r J6rngj$3bob 5r6bor63o3q''3bob
g33q'r
0soxnqrrnq,rn6or8o 5r6boq,3q,or J6rn3i$9botr brboSr'r3bq','rn Go3q'olr
g$;Jo: Jr6rogj$3botr $o6*$J6o tg6B33r' Jr6r'rgj$ob tsggrbgbr' 36rngj$otr
63q636r, Jr6r'rgj$ob 5rbbrn66oXq'3b'r' 36r'rgj$otr
0g6833.:/bogaX$ob
ts3brb':EoUrqr
0r.r6o$rn6ob5o q9r 36ergj6ob Egb65q'3bot-r ts38qr6r'r0o 03grb3b':'
E6ot363q'rn36rq9 qp.5ob33$r 36or66r83q'o bogaS$ob 03qr6x6oll': Qr
B3b63q3bob s66r6o853bolr got6ESbo'
.
rbcac ,,aJQstJJbsQcbob sq90o6ob66o63bot-r 03b:b3b.. l-r.: jl6olpq,rnlr 3o616trco.:
0o6obg6ob N0996 b6dr63bu
15
brjr6or3gq,r'rb 9o6sbborr.:,: br0o6obg6ob 6o36 ts3br6rbb03bq'rp $160rnqr636oq'o
,,1-rJg6orq,g6o qrbg536olr r6ggo0gbott 03tr,:bXb" brj6co33q'rnb 6orr36rcbob 2010
$q,ob 29 qgg3g6b6ob No415 qr.>q6g6oq,gb:tso 63q,oq,Xbot-r ts3$r6oll orrrnbr%3"
brjr6or3gq,olr Sorr36obolr qrrqr636oq,Xbob J6r'rg j15o".
go1o1l5ob bbg,t lrql0o;6a6o
,,brjr6or35q,ob 36rn36gqro br63olr E3ltb30" b':jr6orgq'rnb c)66rbgq)o
Eo9C6ocn
3l6rn6oqr.rb gl8rnOqro6,>69 tr.:jl6or3gq,ob g6r.r363q,o br63ob rgqo$ob
2015-2017 $qrgbob
3mOogggOr g%6rg63gq,gcr brjr6or35q,ob g6o363q'o br63ob
r66rt6o063bob r3eo$ob 6r60$o66ogqrgb3qr q)rAsrUJoq.oCbCE' rgqro$rn6orr
ts3bs6Bggr ("KPMG", "Deloitte Touche Tohmatsu", "Ernst & Young"'
" l)riceWaterhouseCoopers"), 6rn36b6ob or330o 3r"16oboob 8o36 6l0r"r3q'36oq'o oj6r
6r0r62g33b3q'o sSqro$rn63q,o 9o166r (KPMG) t6r'r03q,o6 2 $q,ob 5r6Er3q,rnb;tso
flrngflbrtry6gbr brjr6or3gq,rnb g66363q.r b;631-r. 3oflol-roob 0o36 09030s33bpqo oj6'>
l-rrjsr6or3gq,ot-r J,>6q,r0g6gob q.osqr6g6oq,3bol-r 36mgj$o, 6r'r0gq'og Ooqgbgqro oj6r
Js6q,r036$ob b3bor9ca.
.c%6)3E3cq'grngolr 0o%6ocn qrr
3rnao$g$ot-r bl;laorbfrbolr 516$3o63:q'r'ibol-r
336r.13130o6ob gjbJS6gSbob 633r'r036qrr6ogbob 5ror3rq'obSo6Sboo 3r'r0o$3$Es
qrro$go 3rnOogggob trbrqxnEsbolr B,:6,>$363bob brar6mqr 6,>6ors3b3b.: br j,>6or33q,,artt
J.>6q,r0g6got-r pb6g6q99ca, Osor 0r'16olr youtube-9ca 6.:bt-r6oq'o oj6.> 3or0o$3$ob s6tro
(Parliament of Georqia Budqet and Finance Committee) brpr6 l-tol-t$g0r$36rq-o
og3o6orgbr 3rc0ogggob bbqro0Sbo Qr
03brdq'3b3q''ol Eroro 61b3.::
https://www.youtube.com/channeVUC9jLWYbK 6apRgTxacZL8ew.
´
６
! s! r6ots Oa 6o b a a tl A s 6obsg o?b ots 6 a s 6s 0 &6a 0q, ab s :
lr,:gobr6l-rrn-tr;bo3xC$c) 3rnOogggo Brt6orgq,o.: X36r.r3r30o6ob brar6rr
gobc6tt3bob 0r6or3ob J6ogjg8o er Aob $obrtsg rqSbgq,o 3rq,qgbgqrgbgboq.o,:6
6;0rnEqrobr6g: JarAoOCOo bu66r6otsrn Sst6ornqrolr 6;66.:3q,rnbrtso gr.rggq,Sq,og6cq
rqr65b br0gtsoob ACbArb, 6o63q,og $3g6q,gbr brjr6orSgq,rnb Jfq,c096$olt
30bm36e%g;
201s-2016 $.s.
j6erbcrq,rn6og6;qr l-r,:rbgl6o0r'r Jg6ooqr6o .>qbr6o05cao.: 0g6qg6o:
!a30!o!2
bsjr6or3Xq,mlr Jr6q,racb0ob brgo6rbbo-brbo3xcO<'t 3rn0ogggob or.:3O1qrmE169
Lr;gobrbbrn-ttbog1C$o 3o8ogggob cns361qrrn0.:6ob Jo63gq,o 0otqr6oq,g er
qr,:66r'rb6o3o g3rn6or0o3obr qr; g3erbrnOo3g6o Jrnq,ogo3ob 3o6oO3gott orr38aqro0l6g
b.:
jr6or3gq',otso go9soOoo Ogrng, b3q,;6gbob 3t6qrs6366ott bsjr6ot3cq,oLr
3.:6qr,:6g6gor.:6 0g6rnbt6obotr XAUgoU bgq,Edq3r63q,b,3oigm6 3;q,ogEobtr3ol,r qr.>
b3q,,:6gl-rob 6gbJgbq,o3ob l-r$16lq',r036grn q3q,36rgorl-r 09b3q636.
hCoooosoa
llsgobrbLrn-b.rbo3xC$m 3r.rEog3gob orr38aqrrnds636, er
3oSogggotr
orr30aqrrn0c6ob Jo63gq,0; 0o.:qr6oq,g0, 0br.rgq,or.r br63ob gjbJg6gor XAUB6J$
ts3b6q.o6; 6r0r6or3b. 03b33qr6.:%g qr3Jr.r9cogob qgrt e3Caob tmbgS0ot-ts er
OoL,o
Etro6363q,rnbol,r tsgbrbgb otr,:gb63l-r.
rq6ots6gq, ojbr 5rn0 pSJrn%og3bob er9se30aotJ boboCdotr ,:6lrgbmb.: 336rn3r3tso6or,:6
lLr.43ot6gbol-t BCAqCa 6r3ob6o 3rq,qgbgq,gbgboqrrb g6or-66cnos. bob6g6rb Lrr30lcrqr
qroqro 9o5,:6lrg6o 06ots36gq,r.rbs sj3b qr b3q,U g$grnbtJ brbr63o l-tgjgm6ot-t
ggbjgor.r6o63brb.
B3q3qQ6rC53 rbCAC otrsgb6gb ttJgbborn 6ggm66oUr er rA 0o8s6orpq,3boor
0orOicrqrgbgq,o 3r6orbJ6r'rgigol-t 031-t;bgb, 6er0q,ob Eobgqr3oor, ;6Ugbgq, b$36bocr
bobgg0rb qrs66r'r33booro lrsJgbboo tJotrOCAr B;r6r63q,gbl-r
c'doeoogoq
llrgobr6bo-l-rrbogxC6er 3r'rEogSgob or:362gqrn6rr6g6, q',o63ot-t bl5r653brn qrr
b6gqrggqgborb 3q'Borrb bsjr6or33q'rn0o 6o3q5ogb J3o136rborl6 6r66r'rbooro
brbororob tsgb3gq96s br0J6or. 0br633b0.: brjt6or3gq,rnb qrr q,o1)3,>b tser6ol-t
g6on96orobgbbr qrt orrbrEE6r.r0q,rnbotr 396l-tJgj$ogb9rg obrgb63b.
0gb6q6r9ca b,>9c5rb0oco rqo6o8br brJl6q,$96$orr0r'r6obrn 36orog6orrnbgbol-t
qrr tr,rj.r6or3gq,rnbr qrr q,og3.tb tsr'r6ol-r br3l$6rn-g3rn6rn0o3g6o g6oroS6orobgbol-r
06o0g63q,obr. bsSbrt6o .:b33g tsmbrn l-rrgobrbbor brboglXgrn 3rnOo$g$ob bJggogo3rb
qro or38gbtr, 6rn63q,ors tsgbrbgb o60b6o3o 5$rn6qoq,gbob 6r9cor63br 86oE365q,rn3r6o.r.
o66b6o3o g6oro36orerbXbob 6tq66l33bolr Eo9c6oor 2016 $q,,ob o36olrolr or3gtso
ts3q.o6,: b;jr6or3gq',r'rtr Jr6q,.:E36gob $r60mr0qr5g63q''bol-t lr.rJ,:b3bgr 3o95o$o qlo6Sotr
63bigq,o3stso. 396d.rq:
14 o36oboqrt6 18 o36obt0pg lsgoblbbrn Usbo313$rn 3or0or)5$olr orr3023rndr6ol-t
tr3q,6dq3r6gq,rnboor brgobrbbgr-brbog2gggrn 3r'rOog0$ob $663bo pl 3r'rOo$g$otr
rJr6r$olr ortbr0ts6rn0q,gbo m3o3orECt6o 3o%o$oo qro$310o o0gog3bqgo636,
09b33qx6gbo groEr6orr q,o$3ob lrSo0oU rgpo$ob 3r'rEo$3$ob or,r3flaqorflr53botb b-6
3r'rgrpgrl-r Jrdbq,CaoBo3tJorrb qrs 3r'r0o$3$ob $3363borr6, brbo326$rn 3r'rOo$3$otr
o.:302gqrrn0r6gbor.:6 b-6 Jgg6sb 6r6333oBogborb Q) Jm0o$g$olt $6636o116,
t,rJr6q,,J0Cor0(.)6ob('} g6orog6orrnbob a5ggob gg6rntrorrb Crq,,bro(")b boor
9cao3o36gbot6, b-6 or6rnlrq,r3 6.>6393o8o116 lgr b-6 3gt-t$,>lr 3r'r6tr3oborr6. rlr333
g6o36pq,o rgqrogotr rngol-rol-r 6gbg6rq,36 rgqo6rn6orrb b-6 6o3oq'9 0o3A3o36rnsb
qrr ogolrob bb3c $r60r'r6.rq.oggbq,3borr6, b-6 OobqrrSSrb Er3oa,>3b3rtror6 ps j-6 rq,bo6.r
6rqQC5go3ogggbo,r6.
Errs0Or6o
336rn3o0olroob $r68o0,>qg636q',rnbr0 brjr6or33q,rntso q.r 3360s6ool-r
brg6cos8ert6olrrn or;6r606o0q',rnbolr lrr9cogrqrargbob (GIZ) J6r'r6600$ ,,b,>a,>6er
gobrbbgbob Er6o6r lr.>0bt6gor .3r33rtror0o", 6rnE3q,og 696616oob 33rnbo0o3g6o
co,:61686110q,r.rbol-t qr
5163ocorr6g6ol-r ggqr36rq,g6o brEo6ot-rg6orl-r eTJBCCDocD
bo6gogq,pgbr, co36s9ca ,,bsJr6q,r0g6gr'r qts 6169 l-r,>gobrbbcn ic9q,>8bgqg6q,r'rb.>
br j16or33q,rntso" g6orrnbq,o3o 3cl6336363o1 ArA16o)Cb.
18
jrr6or39q'ob 3.:6q'$36$oU brboSlX$rn 3rn6$6gqrol-r
6:dq,o363bolr, Eobo 0ors36r'rboLr ttj6o.:6rnbrao gg6rn E3$rqt Br6orgq)rnbob qr.>
obgo60o6gbgq,rnbol-r tt3oorbrXbo, l8ob,:or3ob l-rrlo6cr q)r fl33C l6l-tgb3qro
6gj$o9c0gbo. rbCAC, brbgq,a$ogrn rCQoOob b,>Ebrb36ob obb$o$g6oer6qr36o
JmEBC6CEGoT%C Ar6oboq',Ct, t-rr
erAslUJoeCbE r.rbob g'b6g63gq,gergob br3rnbb$o$33orn Br6Borgbo, ts30m1-rgq'r'rbgbol-r
rgqgogob 6,:6bor66o3q,3boor Sotro rgqro$rn63q'o 0l6qgr$ob 6l3r6orrn3bob qrr
g36rn3r.r0otroobor3ob Srr6q6X6oq,o blbgq,Osoger lgqro$otr b$b;b36ot-r JrT q'o$o3ol-r
qrrn.1g0966o.
a-0J000t6o
5360r6oob bl36orl0o6obo olrb.>006maE',r.lbob l-u9cgr5lqroSbol-r
(GIZ) J6c'r56r0otr
,,ltar6rn go6,>6trgbob 0l6or3t bl6b63o 3r33ltror8o" Sbr6qrr$36oo Jr6q'r096$otr
Lr.:boga3grn rngolrtso Boq5oOrQ 69o301 9jt-rJ56$0r, 3o$ go6$Xo60r tt j.:6ar35q'r'rtt
J.:6q,r856gob brgo6rbbrn-bsboflXCOo 3r'r0o$36oU, brbo3213$o rngolrobr Qr
b.;b3q,a$ogo .:3qro$ol-r brSbsbS6ol-r $,:68rn0sqr6g6q',3bol-ror3ou 8Jr$16r l-t3Eo6;6o
or389b9ca:
. rB8-ob 3o6569l-rol-r brboga3$rn ogobob .:65.r6o863br gob3rq)36o 6r638rnlr
tsgbrbgb
.
bcarbrnb0qgbqrrn o6o6or$o33botr3obrbb36o 6r3q''g6olrtsCBrbcbs'
Lr30o6r69ca r8ts-ob 3o6663bob l-rrbo321X$o rngobotr .:66r6o0Xbotr 6o0'brqrgbolj
J6c4ptrorD6 qr.:313tso63b3q,o l-r.>3oorbrSbo 6r6oboq,3b q[ r66.:6ots3botr do6oorlqr
Eo0r6orgq,3bgb%3 obrgbr6Sb. 3jbJ96$ar 01r6369q'gbtJ 6.:3icos6r 3rT 6563botr
L;bo11lXlger rngotrob 6rOr'lGQoE',Cbr lt3rbrnb8qSbq,lr't o6o6or$o33botr gobsbbS6o
6;3q,g6ot-r 0Xgrbgbtbor.>6 qrr3l30o63boor. b38o6l6o 3oorb3.:-JrtrSbob 635o0tso
0o0qro6;63rnbqrr.
o,totoslqa
21-27 o>5b56grq,b lr.rjr6or33q,rnb 3s6q'r6366ob q93q'35s6or, t'trgo6s6ltreb;bogaggrn 3r'r0ogggolr ol)36xer'r856oU b3q,6dq3,>63q''mboor, oSoSorq'36o
3o95ogoor 6g6016o10o odgoggbt.
19
Bog5o6ob gr6AECbtso, eCq,CSsOor 03bgq63bb 656Er6oolr 93q.o96,:q'36o
JUeo$oti br8brbg6b; qr.> bgbqSb6s6ot-r (556Er6oolr 3r6q'10366o) ttp6rn .:65r6o8cn:>
3c'r6ogggBo 6r6cor3tr. 3oiro$ob 3t6or 36oro 6oicr6o ggqr36rq'56o rUQo6ol-t
b.:0brbg6olr.: er tr.r3,>6r'r rEAr6oBcDr 3rn6o$X$ob 56oro36oos6.:0B6rn0q'or6otr
36o66oJgbobr qrs Sroro brjOosbrnbob 6r36r'rbls. 3o95o$ob Br6bq'CbBo qr,>6550oq,or
g,>0r'r6qroq,gbotr 6rtrot6gbt er Aloqg6r.l orrbr0ts6m8qrobob qrlEgl6Sbl lrljl6orgqrrnbs
qr 696016o111 0rn6olr.
b$rlrgbr.r 3o'bogob g.:66q,3bBo oSboblr or3otso t-rlgo6.>6brn-tt6ogxC$c)
3c'rEogggotr orrg8aqrcrOr6S, 3r'r0o$X$olr $3363bo, 3o6;6trorr lt0o6ob$6olrl qrr
,:gqrogob br0lDbgt6ob $t60rn6,:qgg36q,gbo, b.rjl6or33q'rn0o 3oico$oor 69r"rg 63t60s6oob
ggpX6,>6ogq,o 6gbJgbq,o3ob bpbq99U6r6ob $r66rn0rq636q'3bb: b36obr 3r6Xpcrt66tr
(.:pqgogotJ 3r.r0ogg6otr ot36aqro0s63) 33o6 qQ3q'o6r4b (.:3po$ot-r 3o0o$3$olr
ors301qrer0r6otr 0c'rsqr6oq,o) XstgsCg 6ogb (q.ogJ3$r$o J;6$or CDU/CSU) 336b36t$
b3696bb (q3Jggrgo (6g0$6b36g) 8rororb E36o65b (r5qo$ob 33q56rq56o rnSotro)
tsXb3q696'
3q,rgt-r-J9$g6 3q,otr39b (sgq.oo$ob 3rn6o$3$ob 316'>$ob 936r'rbo)
tsXb3Xq6r'bg b,>gbr6o brgo6.>6brn-brbo3xC$o 3o6o$3$ob bJg6ogo3rb qr'r oE
or3630b 06br.r, 6or03q,ot 03tr,>b3b rn58b6o3o arAsrGQoq,caob 5r'bort63bl
05o0363q,o316or.
!ioaqo
trsjr6or3gq',mb Jr6q,r036$ob qgSq'36r6or0, brSo6.rbbc'r-Lrrbo3xC$c)
ttrbogag$or
3o0ogggolr orr30aqrm6r6ob, or':30aqrn0.:6ob Jo633q'o Srnlqr6oq'ob,
ogol-rob Cg6mtJotr 8rn3lq,3r'rbob E36l-r63q,3bq,ob qrl 6368r6oob b.>36orlfl6.16obrn
olrbrA06claq',r'rbotr brrcrn6lqrerS0ob (GIZ) J6rn56l0olr "trlar6m gobrblrXbob 016o13r
PFM-06ts33q'oU $r60o8rqr536q'r'rboor' Jr6o95tso 11 qr 12 r36oq'lr
b,>8b63or
3rx1stror0o"
Ombr$oq,gobr OECD-ob QTAoCJosQCACq' goll3rq''36 obb$o$36ororr Eg-8
gc'rgq,$q'o36 tsgb3gqr6r8o Oooqo'
0gb3qg6r9ca 6q,rnb.:q,g6o Er3t6o11obrn0o33t6o 6ob3gbotr qrr qr,>0cn33oQCbCq
gotr3rq,g6 obb$o636o,>orr 6rnq'ob, Jr6q'$366ot-r brbogaS$rn 'bgpsdb3q93gq'rnbo[,
bogl3gob trt8grq,rn3.>qror6o qt63603obr q)r golr3rq,3t6o br8&3o63rE'oboL
b.>3oorbgbo Ar6oboq,Cb.
20
0!oUo
brgobr6l-rr"r-b.:boIXCOo 3rn8o$g$ob orr3O2lqrer8r6ob b5q,6dq3r63q'r'rbocn
lr;Jr6q,r0366rn SgCq,CA)6or 2016 $q,ob 4 0ro[oqr;6 6 6rob,>0qg GIZ-ob J6rn66s6ott
0o3t6 ,,brar6o go6,:Slrgbob 0s6or3r brEb6Sor 3,:33rtrortso" 3t6rc66c0ob 356bq3btso
oBo(Jorq,U6o 3obo$oor tror8bsorol-r 63bJgq,o3rtso j. 3633.160o o09oggbpr"r636, bsqrr0
6.:o016orr Bgtrggqt6gbo t-ro0bXorob 36o369q, ltt8bq,3.rBo.
0orq,os6r"rb.:0o sqbr6o06tgos 6cr0, 3o6o$3$o .:j$o36sqr cnl6$ts6r'raq'r'rbb
06r3.>q, l-rrg6orrtsrn6otro o6gs6oj5caogborl6, 6o6rn6ogrr GlZ, NDl, UNDP q.ol ttb3.l.
3o0ogggo rjgog6rqg Ogtsrrnbb U6brnCq Jr6$6ornt6gborrb oj6Xb,: 3b 936rn3s38o6otr.r
org 0br'rgq',ool; trb3r 6.>63oorr6gbgq,o t-rlbgq'0$ogo3bo. Ssoro qqrb0J60boo0t636o66Ug0o616gbo 6o6rn66 3r.r0ogggob S665bobror3ob .:l-r333 3o8o$5$ob rJr6s$obror3ob.
2012-2013 $q1bBo g36o3s3Bo6otr p3q,35r6ogbor.:6 Ernq'r3r6.r33b3bob Egq.o36sq,
orrn0gq,0o6 BrbOgq,o ogo t-rr jr6or3gq'r'rb J.:6q'';836$ob brgo6'>6bgr-ttboga3$rn
3r'r0ogggo, g,:6otr.:icq36.r 936o13s3Bo6ob 0o36r b,>boga3$r'r QrbOr6Cbob ArSCar b)XJ6c)
g;o6s6bgbob bgg6rn0o, 6r'r6q,oorrg Or'r9cop3q' ojbr 2014-2016 $q'Sbobro6ob 2i
6oq,or.r6o 336r'r bral6r'r go6r6bgbob 0r6or3ob ttSj$r'r6obsor3ol-r, 616 brjr6or3Sq'e, b
gobs6borr tr$o6obg6rntr, brbgq,E$ogr.r rgqro$ol-r b$ttb36ob q.ol brjr6orpqrgrb
3r6q,rAC6oob 0o36 3rq,q.ogbgq,gbgbob tsgbt6gE CbotJ tsCqgCble 6r6bo6gogqrqr. rCCQrb
I 9 0oq,orn6o $sr60r'r,:q9bc6b Jo6qtJo6 ltbgq,6$ogrn bog2g3$ob b3q'ts0$grnbrb bgrq'r'r 2
0oq,oo6o ArbrSoE,,qgr gobrbbor.r lr,>0o6olr66rnl-r, rgq,oo6ob l-rl0blb36br qrs Jr6q,s036$lr
0rn6ob, lr.ry..r6r'r go6,>6tr3bob 0s6or3oLr tr336rn8o rqgbgq,o 3q,,qr363q,,3bgbotr
t3brb6gq,gbq,sq.
3r'lEogXgob o6o6or$o3oor brjl6o133q,r'rb J.>6q,r036$ob brSobl6bor-t6boflXCO11
3m8o$3$orrb rSbSbgqro brbo321g$or ogolro 63go66o69bgq, oj6r GIZ ob
31lbJ56g3bott, 8o36 $160rnqr636oq,o So6rqrrqr3bS6olr, Obrngq,orntso $;60,:$Sbgqro
l-r;bopaSgo rngotrSbot-r bJS6ogo3ob g.:or3rq,ob$o6gboor qr ttbogaggm r.rgobo 5lbqt
J.:6q,r0g6gob qgranuJoqQcbcE,o ti06Ud0c6gq,o 36coggq,o.
bsgo6rbt-rrn-btbo3xC$o 3mOogggb 5X60r6oob brg6or;tsr'r6olrcr
o,,:6s0tst6rn0E obob
tr.r9crn6sqrrngbr GIZ-orl6 5.:go60gbgq,or ;igll
g6orogticnor,:6l0tl6r.r0q,rn0otr 0g0rn6s6qrg0lt. 6rn6qroorr6 trrn66ogqrqr3br Jr6rngjgo
2L
.,br1qr6cr gobr6trsbob 6r6co3l bs0b63or 3rgltrorBo", rd J6or66':0ob gr65q'3btso
p,JoJ6('r 0r663.>qro 6r6oq3bo, ts3b33q6gbo 6.:oE.:6cor, 6566;6oob g3qr3t6;q'36o
.:gq-oogob btOlrsbg6otr $936rgbobl qs 3jlrJ36$5bot-r Em6r$oq'3r'rboor, Srn0qrgb9ogqrsg
lr.rjl6orgq''rnl-t
6r6boq,gq,o oj63br l-r.:b3q,0$ogrn rSqro$ob br0brbSSott Qr
J.:6qrr0g6golr bsgo6r6bo-troboflxcoo 3rn6o$36ob o116,>006rnaq,ob.r. 5,>6trer66o3q'qr.>
tirbgq,S$ogrn rgqro$ob Ur0brbS6ob 0o36 a('}asrqgb.Jqo r65r6oB3boL l$3r'r8o$3$rn
0rnb0g63bo, JoAoOCOAo 03oj06r rgqro$ob r66r6ots3bob 6r66boq'33q,,o ltrOptsrrn
goScqoSc ab rdq,o363bb Sr6E JaCboob Ebr6oqrr6 br9o3qrr0b3q33q''rn
xau8o,
gg6j6ogbob 516brn69o3q,3blb qrl 5sr3Olrnb3trgbb g6oro36orrbr036o0q'rnblb'
6rq68r3qrr 3r'r6$sj$3bo 636016oolr b36q-ogb6r6ob rgqro$otr 3r'10o$3$o116
ggp36rq56o .:pqro$ob bs8brbg6orr6.
brEg0srn 3o95o$3bo ts3q96r qgoqr bt6o$'>63or0o, brq.o'rg 3rn6o$3$o 61366r'r
o66q.,obol,r rpqogcn6gqro trr0b;b36ob EStsxnbob trJ33o3o3.:b, rb339 b.:%o6ob 6r'rq'b
bogaggolr qgrb3503rtt Qr Ar6boqSob J6rn33b8o, 6otro brj0o6r'rbot-r b333ogo3rbr q'r
qr'>
i)o0rt6orgq,3bgbb.
bro63xb$o6oo6666oll(InternationdTaxandlnvestmentcenter)o(66J6otcboo,,
lt50o6r6b9"
3rn8o$36o 0o$3ggq,o ojbs 633b63 9or33q'$q'o36,,CA6rq5oob albJg66cn'r
bsg6r66Xor0o. bg0o6.r6'bg lrb3rqgrbb3; jpgfubob 3jbJ36$gbotJ 0o96 6rbboqgq'o oj6r
t[jl6o63q,r'rbor3otr ob3oro 06ots363q,r.r3r6o or303bo, 6r'r6or63bo6s.l: bo6lqrrbrbrqrn
r6Xgrn60gbo, r6bXbgqro SotJJrE'C6o Jr6r09$6g0o qrr 53r'rbrn0o3g6o o6$X66r6o;'
gotr3rq,36o 6g5gq,.:3ogbo b.:36cnr0o6obo q'r 6Cbo(nbrqU6 $5oq'Eo' l-rl6rqrlbrbsqro)
.:q6o6ol-rg6o6gbot-r, br5rqrrlrsbrqxn J6rn63qr363bobr qrl r6boq)6ryob 36orbq'303bo'
UNDP tr$r6q'.:6366r'r J6o3j$ob 3r6bE'Cbao "dq'o36o Js6q'r836$o
trdl$r3q'er Soto0o 0gq-ogcn8o' iq'lj
,1r'rbtrrnq,oqro6Sbpq,o q.o30rn36l$ol" 0or3$gor
Irgo33crq,O0o.
%3qrrOb3qgpq'erbolt l-tg36rn3o
3o%ogotr 0oro316o 8o9br6o ogr.r brboplg$rn
E3Sqg3cnao r6b3bgq, J6sj$o3rbors6 6r36rnbr. 3o9co$0o 6or6r$oq,3rnbqr636 3or0o$3$ob
S936gbo q,> $16r$otr orr6.:686r"rdq'9bo.
GI2-or.>6 ortbrOt6rnOq,orbotr gl66q'9btso bljl6or36q'o0o 3r6q'r036$olt
orsbl0tst6r'r0q'3botl6 Orn3$go 6rEq36o03
$336gborl6, lJt6r$olrs qgr tJlbogas$cl rnSobob
l.r.rEgtsser 0gbpq6r 5960s6oob ggqQ36)E'36o rgqro$r'rriSqro Srqrr$ob $663bcn':6'
rbCaC BJOr6qgr t-r30obrt6o ,,gOsqq'gtro rgqro$odryqo rn66rbrntt C.or 3r6qr'>056$ott
cnrbr086<'raq>clbs" .
UNDP-ob er JerOoOCOob o66r6obX6ocn ErnS$grn b90obr63bo h6q'r036$ob
rnSolrob orrbr6tst6r'r0q''3botrsor3ob
\ig36gbotror3ob, 3rn0o$3$ob .:J.:6r$oU qr brbogaS$m
.rr6rn66r63qr bo3a3go63brtso. b30o6.:63bo Br$r6qrr PMC Group 3jbJ36$3bob
i)o6r$oq,grnboor qr; Orb sbg33 3b$6gbop636 qQr J63%36$s6og6o $.:66rnsqg5o63l-t
Bobrbbor b.:0o6ob$6r'rtr pr l-rrbgq,0$o3r', rcQoOob br0brbg6ob $$6cn0rqr656q'xb0':'
gr6boq',gq,o ogor olr3crn cnS0gbo 6rn5o6o6u: tDbo316g6o J6r'6gLo bljr6coSXq'rn8o'
tr$ogaggo 3oq-o3jLo Oobo 3sq,36q9r6o qrr 6rbboq'3ob GoJqo, lr$r6or35q'erb
t-rrbogaXger lrob6CAr, 0ol-ro 0o6r$oq,CCbo Qr 6ro1 6rnqrgbo, J6o66r03q'o
bogag6o6gbotr 699o160r ltjl6or39q'otso, Eobo 6oq$63bo qQr 6s8o$333gbo'
J6etgj$orr6
336o3r3tso6ob brar6er Sobrbbgbolr 0s6cn3otr 8er6o$<n6o56ob
oJ6JAE6(')aE)obob gs66q,3b8o rn66r6o%3bgq)o og(') rn6qrqor6o U36obr6o b.:go6r6[rrntrsboga3$rn 3rnOo$g$ob lJl6.r$ob c.o,: brboSa36rn ogobob orr6;0t6o6q'Sbobsor3ob
orSollt $r60rnrqr336q9s brboSaS$et
3o6r6t_rort b$o6obg6ob r3rqr3ao,rtso. b30o6r6ob
rngolrolr 6oqro qrr 0r36a113er6o0o336o arnqrSq,o6xbotr lrl3oorbo bsSl6qr$36$rn
J6e65lrBo. rq6o663q,o 36rnj$oqrr6 rbcac 0o)$393q'o og(n 6o3-orn63otj
gEog6bogggoll J6r'rg3trm6o qqr 3jbJ36$o, 6r'r63q'0rg Bu6rt6s br63tsro 03b33qr65bo
lrsgo6sbtrrn-ttbog213$rn 3r'r6o$9$ob Sr6Orn0rp596q'3borr6'
brgobr6txn-ltbo3xC$o 3o8o$3$ob qtr 33obo0o336o JoE''o$o3olr 6q'6ol'r
66g6ob Eo36 0cr3$grn $69o6o65o 36brrn3q'o 3jb336r$3boL Eorbs$oq'9rni\ocn.
g6go6o65ob do6ootqr or383btr $r60orrqr636qrl: br jr6or33q,,rnt-r bogaS$ol-t rQAoq')o
0bogq,oor 6t0$3o63;q,obot-r 3Sorboo qrr rE 63o$o66ob ts3q9636ob J6o66oJo qr
i)6ot36gq,r'rbr, 36rn66;Egq'o bogaS$ob dottroorrqro rbJgj6Sbo, 36395oqX6$ob
.:qrEo6ol-rg6s6oob bogaX$ol-r 6;6boq'3ot'r J6r'r33q363bo Qr
6r8rn6qroq'3br
3r'16663btso.
3rn0og3$o 0rn6.:$oq,3orblb q3bflq,o)bqgr brjr6or33q,ob 33o6o0o3our
gqr66tqro 5s63oors63bob bt6o6o$6r.rlrs qD 6trrn3q,or.r br63ob 0o36 xt4orobq,o3rqr
qr.:
rn65r6o%3bAq, qrr66o33booro brJSblroo 63go6Eol'r 6r66rbo66oq'3bgq'
(0r.rl-rs0.ricrqrgbXq,) t-r.r3r'rbbgq'$s3ocr 2l5gg3botr E3b3Xq6r0o 6rn5cr66 [r$36born
r"rggrn60ob a6ggolr $336o.
tsg3qgorcorb g6oro365r636ob 030r'r6rbq30ob gs66q'3bBo 3or6o$3$Er
i)rnbr$oq,gr.rb; 0ooqrn, L6Lrgq,6$ogcr lSpo$ob bl0brbS6ol-r 0o36 r'rt65;6o%3bpq'
i)3b3Xqgr6rtso ts3Sqggorob g6er36gq,o rSqro$rn63q,o ogo[ob (sNAo) 66365qgt6
rgqro$rn6orrb orb E rbQrq',otrorb Qr QCq'}Cbroorbor6.
0gb3gq96ob 6o11316o org0s ogrn 36cr,o96olArACbol-r 030rn6r6q30ob 3rq-ootr
6r56dgq'9br 2016 $q';Eq93, rtrcac a3cq-occr'ob 36r'r363q'o rUQoO616UE,,o bsElrsbS6ob'>
(or blj6or3gq,rnb brbq,Og$ogm lSqn$ob br0lrlErg6SboU or,rbr0ts6or0qrr"rb.:,
lrbSq',0$ogr.r rgqrogol-r br0brbg6otr tsgl,rrdq,gbq,rnbgbob 6r%6qt.> !9J CB0COorbrqbotr
rueo$oti bsg6orrtsoSol-rr.r Jr6o56oJgbob qrr63663l0o 6oq$3pq,o tsgqrgpbotr
?)3616Bgbgb.:.
12
- JC)SooCoo rCooc6rQ 16ol-r Br6co3q,o b.:36cnrtso6obrn 3o6g36966o3bbr org
b30o6,:t6gbtso6rn6q,3bo6rn66r6oi:3bgq,orIMF,WB,GIZ,qrstrtr3,:tr.>gt6orr8rn6otrcr
mt66r6o%s6ogbob 6o36 (6l6sq'oorlqr bo9c69bb grnt6g8o ,,93rn6r'r6o336o o6$36616o'>
g3t6rn3r30o6o116 - Jg6bJgj$o35bo qrs 03ttdq'3bq'rnb3bo")
0rn6t$oq,gr.rbb dlrrngq,orn bt63oU rn66l6ojcaboorr qt; CboQoo 6rOl6otgq, 03b3cC.o63b8o
brjr6cr63q,otso q-o0Jm95o$gbob erl5e3Caob tjoboCaob ts3j6brborsb qrr3r3tso63boor.
br63ob S6oqroor
3or0o6Xgo 2014 qgr 2016 $qrgb0o o6goggbrnqrr 0brngq'orn
s3l.r66or0o j. 8cbttso 5$s6or5q, ttS6ottser6olro 6o6ob$36olq, 3rn6996366o.:lCa,
6rn0q,gl-rs6 gtr$6gboryfub 0bogq,or.r 0rbts$$oor 250 6sg.>q,o 6s65otr b$3063bo:
gobrbborr 0o6olrog6gbo, r3;q30og6o $6olr, 336oJot'rl ql 8t-rrngq'oo l-t':gobr6[rrn
o6bgogpgSbob $r60rn0rqr663q,3bo, 3jtrJ36$3bo, bo9cbgb6363bo 86r3'rq,,o jg96oll
b$6q,r0g66rn $t68rndrqg636q,3bo. 3obg36366ootr 0o11316o or90r ogrn rUQoOotJr Qr
go6.r6bg6o r6606ots3,>q,qr5bgq,3bob brdq,oC6Cbr rqOrnt-rr3q''3or o116,:E06rn0qrgrbolt
fugg63b8o.
ttgobrbtro-brbouxC$o 3r'r0o$36ob $663b0s Q) 53r6J$ob orrbr006m0qrgb0'>
Ernbr$oq,g(nb,>OooqgbObrngq,or.rbr63obCAoQoo,bJ06cDCq,$636o65-b30o6,:6tso
,,g36rn3r30o6ol-r qo63j$o33bob 0r'rcnbo36sorr 6lor3lq'ot-r$o63boor '>gqro$ob b:6obLrot-r
grgaarnbgtrgbr" $636o66 l.r36ob.:69ca AJbboq'UE'o oj6r ol-r3oro br3oorbgbo
6r,r6or63bo6u: 336o3l30o6ob qn63j$opbob %rn5.rqro 0rn6;br%o ;3qro$orl6
qr;3r38ot<lgboo, br0r"rjrq,:jrn 'bXqgr6fu3q93q,rnbob obb6o$33ombrq'55o 03jr6o'b03bo
qQb bb3r. BrboJ6cbuq,o oj6r bb3rqgrbb3r j6g63bot-r 6r0r'r6qroq,3br Qr )6lJcbflq,o
rigrq,erbt bgqq,,$63q,,o .:q6ogb3obr qrr':Uqro$olr 3gortroor'
0$oqr6rnqg
3g6er3r38o6olr Jt6o6r6r0ob gs66qrgb8o b;3o6.:6tro brbogaS6rn Sr.rEoOCOo
rn,:6r0ts6r,r0q,orbb ,,q,gotr b366g6o" t-r er65r6o9cr3orborl6 616 0r'ro6o3lr lrlgo6;6lrrn-
bboga3grn 3r.rEogggob $16r$oll $663bolr otrSo l-rr33,>5do b'>3oorb3b0o
0roror3ot-r l-r30obr63boLr Bl$r63bsU, 6r'r6r'r63bo6 s6olr:
J6rng6r61]q,o bog21g$o, 66q36rgq,o bogaS$o, 0r36rnX3orbo8o356o J6<n56rn9ro63b.:
q.or$6go6o66gb.>b Qr
er tJb3r. .:q6ots6pq,o J6rn56.>6ob 3r6bq,,Cbtso 3$3 0r'r3$go 3 tt38o6.:6o'
.I.r6og3got-r rbCAC or.:6r0E6o0qrrn0l-r USAID-ot-r J6rn3i$ob !8C0mJ6rOoUq'o
i)Or6or33q,obob o6o6o.rgo3r brjr6or3gq,o8o (GGI) J6rngi$crt6.
24
JcIAoOCOAT 0rn6s$oq',Xrnb.> Oooqrn 6p0o63or8o, jrq,rj
bpjs6gbgtso, 6r0r6orgq,
I-r.:OgB.rrn Bgb6q6.:'trg ,,STAREP-rqdorbr3q,gor Jr6g6orn6r'rbob j33gbgbtso go6u6bg6o
;69,:6o0o11 6ggor6Eol-r erbBCSJ". Je6ots63E,o 0gb3qg6olt, 6o9:tbtt $t60r'r4QBCber
.:q0rnl-r,>3q,gorol-r J,>6g6orn6rnbob
jmg6ga0o JUeoOotJ 03 j.>6o9c0gboU.: qr.: ,:65s6o05gbotr
03ox'rqrrnq,rnSoob qrlbg$1.
STAREP-ot-r brdg8;rn 63bmqg6rtr gb$6gboq636 336rn3r38o6olrr er Abr'lgq,,or.l
br63otr Orqtq,o prnbolr Sr66rn0rq.o6g69q,gbo.
lr,:;116or3xq,r'rb Jrt6q,r8g6got-r brgo6.:6trrn-blboflxcOor 3rn0og3gotl.: q,r UJboUxcOo
ogol-rol-r $r66rn0rq9696q,3bo Brn$q,,>6qroob 3r6q,r6X6$ob $r60rn0rq96g6q,9bl-t
?lgb3q.ofu6. 6b.:6ggb0c brjr6or3gq,rntr.: er tsrl$qr6eootr gOspq,gtro tt3,>6rn60qrgbq,rn
o66rboSbob ltj6o,>6rnboU, ggb jgot-8r.rg.:q,3rnb3bobr er brJr6o66egbq,er J6rn6gbotl
t3brb36 obr3b63b. 0gb3gqr6.: gbgOobbgg6ol-r 5r63oors63boLr gobqroU (Westminster
Foundation for Democracy) bgq,O3$grnboo 6ro0.:6orr. ts3qr5r 3o%o$o flrn$q,rbqQoob
.lrt6qr,:0g6g0o, ttqrrG 3o6ogggob $336gbo [t33g rqr6oq,'bg 6.i99696 tsrngq,,:6qroob
Jr6q,rac6Oob 6gErrnbotr bJg6ogo3rb.
bb3o555b∞ ―
じδ
δoっ 知 O∞ 3∞ ∂。000。 し ∞6655o%05ooDo 9o
∪SAID/…
5b∞ 60oOqPQb
=LttX=Ц過⊆聖幽Q(GGI)Obb69。 3o600 6。
。
6(D30Ψ ∞も
し
bo6 boχ b60 655bo響 3050b 3600」 00, し
、
bO響 6ぅ o9o 50oxo00b 00し 。
Jδ
005め 璽&EIヱ コL」XhemOgぃ
606om50δ 8o
6∽ 30響 mし 3。 5o5oし 36∞ Odo。 し655boT3060 000b60090500,36∞ OJo。 し
し
。
中
J。
し
δ
も
、
9505
Jo6の 30Ψ Oし 3oめ qPo0050oし
χo6o 655boqP3500 0055,oTO∞ δ
br0o6ob66ar3botr, .:qr5oq,r'rb6o3o bgq',obggqgbotl
eJ rt6.:br0or.:3tlrnbrn
,
o66.:6otl.:6ogbob $.r60erOrqr6gbq,gbo.
6.>6qrr ;6ott, brgobr6lro-brboUXCOcl 3mSogggolr orrbrOts6rndq,gbo rCOoU6re
q3bgq,r'rbgb Ber6.:$oq,gob.>lr 3g6olr l-r.:g6orrtsrn6olrrn obbgogggolrr q:r ltg6orrtsr,l6obrn
br3lq,ggor grnbqrott 0o96 o6gr6o'bgbgq, bg0obr6gb0o, 6r.r6m6g brjr6or3gq,otso,
rLgp r3bg6orbr er rAC6oJob Agg6cr4bgq, tsgl$Cb0o.