Трансформация пенсионного обеспечения и социального страхования в современной России

Abstract

Improving the efficiency of pension provision and social insurance for the population occupies an important place in the state policy of the Russian Federation. Monitoring the implementation of the budgets of the Pension Fund and the Social Insurance Fund of the Russian Federation is relevant both from the standpoint of state regulation of the social sphere and from the standpoint of citizens. Attention is paid to the peculiarities of the social insurance system in Russia and foreign countries. During the study period, trends in the growth of income and expenses of extra-budgetary funds of the Russian Federation were analyzed. The work justifies that a high level of dependence of the Pension Fund of the Russian Federation on revenues from the federal budget remains. It is emphasized that the volume of insurance contributions to funds is associated with the level of development of the real sector of the economy and the remuneration of employees of economic entities. The main problems (macroeconomic, financial, and organizational) of the financial activities of the state extra-budgetary funds of Russia have been identified and substantiated. It is justified that the current direction of increasing the income of extrabudgetary funds is to reduce the scale of the unobservable economy, including through implementing measures to prevent economic entities. The need to modernize approaches to the implementation of state social policy and the transformation of pension provision and social insurance for the Russian population is argued. Directions for optimizing the financial activities of extra-budgetary funds are proposed.