  A theoretical approach to the investigation of spin-dependent structure
functions in deep inelastic scattering of polarized leptons off polarized
nuclei, based on the effective meson-nucleon theory and operator product
expansion method, is proposed and applied to deuteron and $^3He$. The explicit
forms of the moments of the deuteron and $^3He$ spin-dependent structure
functions are found and numerical estimates of the influence of nuclear
structure effects are presented.
