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municipaluri qonebis formireba da gankargva - csrdg

municipaluri qonebis formireba da gankargva - csrdg

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lobiTi uflebamosilebis mqone pirebs Soris. Tumca, SesaZlebelia<br />

es qoneba ga<strong>da</strong>eces sxva aip-is. am nomrebi<strong>da</strong>n gamomdinare TviTmmarTvelobas<br />

aip-is <strong>qonebis</strong> <strong>gankargva</strong>Si sakmaod mniSvnelovani barierebi<br />

gaaCnia. praqtikaSi aip-is ZiriTadi qoneba (Senoba-nagebobebi;<br />

miwa) sargeblobis uflebis formiT aqvs ga<strong>da</strong>cemuli <strong>da</strong>, Sesabamisad,<br />

TviTmmarTvelobebs am qonebaze sakuTrebis ufleba unarCundeba.<br />

mniSvnelovani problema iqmneba TviTmmarTvelobis sakuTrebaSi<br />

arsebuli <strong>qonebis</strong> <strong>da</strong> sargeblobis uflebiT ga<strong>da</strong>cemuli <strong>qonebis</strong> balansze<br />

aRricxvasTan <strong>da</strong>kavSirebiT. erTi <strong>da</strong> igive operacia sxva<strong>da</strong>sxva<br />

TviTmmarTvelobas gansxvavebulad aqvs aRricxuli. maTi TqmiT,<br />

ar arsebobs konkretuli wesi TviTmmarTvelobis (sajaro) <strong>qonebis</strong><br />

balansze ayvanasTan <strong>da</strong>kavSirebiT. xSiria SekiTxvebi imasTan <strong>da</strong>kav-<br />

SirebiT Tu rogor un<strong>da</strong> aRiricxos <strong>qonebis</strong> sargeblobis uflebiT<br />

gacemis operacia balansze, anu un<strong>da</strong> moxdes Tu ara TviTmmarTvelobis<br />

balansi<strong>da</strong>n moxsna <strong>da</strong> im organizaciis balansze asaxva, romelsac<br />

sargeblobaSi aqvs es qoneba. es nawilobriv buRaltruli sakiTxebia,<br />

romlis Sesaxeb adgilobrivi moxeleebisaTvis raime <strong>da</strong>mxmare saxelmZRvanelo<br />

ar arsebobs.<br />

xSiria adgilobrivi <strong>qonebis</strong> balansze asaxvasTan <strong>da</strong>kavSirebuli<br />

problemebi. es gamowveulia, erTis mxriv, pasuxismgebeli moxeleebis<br />

arasaTanado kvalifikaciiT, xolo meore mxriv, sajaro <strong>qonebis</strong><br />

balansze aRricxvasTan <strong>da</strong>kavSirebuli regulaciis simwiriT. xSiria<br />

kiTxvebi <strong>qonebis</strong> balansze ayvanis safuZvelTan <strong>da</strong>kavSirebiT. ra<br />

Tqma un<strong>da</strong> balansze ayvanas Wirdeba Sesabamisi dokumenti, sa<strong>da</strong>c mi-<br />

TiTebulia <strong>qonebis</strong> <strong>da</strong>xasiaTeba <strong>da</strong> Rirebuleba. Sesyidvis dros es<br />

SeiZleba iyos nasyidobis fasi, xolo iseT SemTxvevebSi, rodesac<br />

<strong>qonebis</strong> balansi<strong>da</strong>n balansze ga<strong>da</strong>cema xdeba sabalanso Rirebuleba.<br />

<strong>da</strong>narCen SemTxvevebSi un<strong>da</strong> moxdes sabazro fasis gansazRvra. am ukanasknelis<br />

<strong>da</strong>dgena ki SesaZlebelia auditis meSveobiT.<br />

I<br />

<strong>municipaluri</strong> <strong>qonebis</strong> <strong>formireba</strong> <strong>da</strong> <strong>gankargva</strong><br />

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