№3 — 2018 — 24

УДК 336.231 + 336.645.3


KuznetsovaO.N ., ErmakovaL.V .,KovalevaN. N .,ShlomaA.V.


In article the changes connected with provision of pensions in Russia are systematized, the main problems of pension transformations are allocated, options of enhancement of the financial mechanism of compulsory and voluntary pension insurance are offered. The recommended measures affect the sphere of public administration and also the system of corporate management of the Russian accounting entities. At the level of the state authors suggest to create the system of the guaranteed retirement benefits within the system of obligatory pension assignments (in case of death of the insured person – during a certain term and in a certain size from an insurance sum). For voluntary provision of pensions authors recommend to lift limits in the field of marketing and ensuring availability of different tools on involvement of insurers. Stimulation of additional pension investments from employers can perform the state by means of tax policy. At the level of the entities authors recommend to implement the effective system of management of personnel and accounting of calculations for provision of pensions (to reach balance of interests, both workers, and employers). The reservation method (when accounting settlings with employees of the entity on compensation) can become the main accounting tool. It is reasonable to apply it in tax accounting to the organizations which function on the general system of the taxation.

Keywords: marketing, non-state pension insurance, compulsory pension contributions, provision of pensions, Pension Fund of the Russian Federation (PFRF), reservation, social expenses, insurance sum, financial mechanism.

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