CHARACTERISTICS AND SIGNIFICANCE OF FINANCIAL CONTROL IN REFORMING THE PENSION SYSTEM
The paper illustrates topical issues of determining characteristics and values of financial control in reforming the pension system. The author considers operational methods of control measures during inspections and audits of financial and economic activity of territorial offices of the Pension Fund in the Russian Federation. The task is to get effective financial control over expediency, efficiency and legality of introduction and implementation of innovations in the pension system of the Russian Federation.
Keywords: pension system, pension reform, actuarial calculations, budget, financial control, control
and audit department, the cumulative part of the pension, insurance premiums, pension factor,
inflation, indexation of pension valorization, pensions, control activities, financial irregularities,
pension legislation, payers, budget revenues.
Julia A. Fokeeva, post-graduate, Samara State University of Economics.