Необязательно менять значения Flase_Easting, Central_Meridian, достаточно сделать так:
pSpatialReferenceFactory:=coSpatialReferenceEnvironment.Crea te AS ISpatialReferenceFactory;
pSpatialReferenceFactory.CreateProjectedCoordinateSystem(esriSRProjCS_Pulkovo1942GK_10,pProjectedCoordinateSystem);
pSpatialReference: =pProjectedCoordinateSystem as ISpatialReference;
MapControl1.Defaul tInterface.SpatialReference:=pSpatialReference;