Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на этот ресурс:
http://elar.urfu.ru/handle/10995/91523
Название: | Финансовое обеспечение пенсионной системы России в категориях системы национальных счетов |
Другие названия: | Funding pension system of Russia in the categories of national accounts |
Авторы: | Pasynkov, A. F. Пасынков, А. Ф. |
Дата публикации: | 2018 |
Издатель: | Institute of Economics, Ural Branch of the Russian Academy of Sciences Институт экономики Уральского отделения РАН |
Библиографическое описание: | Пасынков А. Ф. Финансовое обеспечение пенсионной системы России в категориях системы национальных счетов / А. Ф. Пасынков. — DOI 10.17059/2018-4-23. — Текст : электронный // Экономика региона. — 2018. — Том 14, выпуск 4. — С. 1356-1369. |
Аннотация: | The ongoing changes in the pension system of Russia gave rise to a discussion about the degree of financial security of the pension rights, the ratio of «own» revenues and transfers of the federal budget to ensure payment of pensions. It can be assumed that the ideas about the schemes and directions of financial support for the pension system of the Russian Federation that have been developed in modern literature and society are rather limited. Therefore, the main purpose of this study is a comprehensive assessment of the types and directions of expenditure for pensions in the Russian Federation, conducted from the perspective of their display in the System of National Accounts (SNA). The article generalizes the cost-determination principles for pension support for households within SNA as well as allocates basic differences in the forms of the pension system and their description in accounts of SNA. I have classified the types and sources of financial flows of the pension system in the Russian Federation as well as highlighted the channels and dynamics of the financing of pension liabilities. I have compiled the flows of the Russian Federation’s pension system depending on various sources: the Pension Fund of RF, law enforcement agencies, justice system, etc. On this basis, I have undertaken a comparative analysis of the key parameters for various sources of funding: the average pension, the burden of pension deductions for wages, the ratio of employed and retired people in various forms of the pension system. The research shows that in Russia, there are several forms of pensions, different in scale and sources of funding. Using uniquely the data of the Pension Fund of the Russian Federation for the analysis of properties of the pension system is incorrect from the point of view of both the basic principles of accounting of SNA flows and the real replacement of pensioner’s incomes. I prove that a significant part of the expenditure obligations for pension security is due the adoption by the government of increased social obligations, rather than a lack of income from the working population. The results of the research can be a basis for the calculation of pension liability in the Russian Federation. © 2018 Institute of Economics Ural Branch of the Russian Academy of Sciences. Проведен анализ доходов и расходов пенсионной системы России. Обобщены принципы определения расходов на пенсионное обеспечение домашних хозяйств в рамках Системы национальных счетов. Представлена классификация видов и источников финансовых потоков пенсионной системы в Российской Федерации, выделены каналы и динамика финансирования пенсионных обязательств. |
Ключевые слова: | EXPENDITURE OBLIGATIONS FEDERAL BUDGET INSURANCE PENSION PENSION FUND OF RUSSIA PENSION SYSTEM PENSIONS FOR MILITARY PERSONNEL SOCIAL INSURANCE SOCIAL SECURITY SYSTEM OF NATIONAL ACCOUNTS TRANSFERS TO THE PENSION SYSTEM |
URI: | http://elar.urfu.ru/handle/10995/91523 |
Условия доступа: | info:eu-repo/semantics/openAccess |
Идентификатор SCOPUS: | 85062078297 |
Идентификатор WOS: | 000452214100023 |
ISSN: | 2411-1406 2072-6414 |
DOI: | 10.17059/2018-4-23 |
Сведения о поддержке: | The article has been supported by the Russian Foundation for Basic Research, Grant 18-010-01001 Sector Public administration : formation of financial balances of regions and municipal entities on the basis of the principles of the System of National Accou |
Источники: | Экономика региона. 2018. Том 14, выпуск 4 |
Располагается в коллекциях: | Economy of Regions |
Файлы этого ресурса:
Файл | Описание | Размер | Формат | |
---|---|---|---|---|
2018_14_4_023.pdf | 581,71 kB | Adobe PDF | Просмотреть/Открыть |
Все ресурсы в архиве электронных ресурсов защищены авторским правом, все права сохранены.