Home  Journals  Finance and Credit  3(339) – 2009 January

The uniform budget account of the Pension Fund of Russia

Available online: 20 August 2009

Subject Heading: Off-budget funds

JEL Classification: 

The organization structure of the Pension Fund of Russia (PFR), its regional and local agencies is characterized by a complex system of financial relations. The current procedure of PFR cash assets flow makes it difficult to obtain relevant on-line information on the financial resources of the PFR. The author-proposed technology of the PFR uniform budget account aimed to increase the efficiency of PFR budget funds control, which is most efficiently introduced at transfer of functions related to organization of cash execution of the PFR budget to Federal Treasury authorities is considered within the framework of this article.

Keywords: fund, funds control, efficiency, transfer of functions

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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