Belinskaja O. Public Expenditure Management of Pension Fund of Ukraine

Object - activity of Pension Fund of Ukraine in pension reform conditions respectfully the expenditure management; aim - scientific-theoretical substantiation of the activities concerning the formation of the mechanism of efficient expenditure management of the Pension Fund of Ukraine; methods - systematic, historical, analysis and synthesis (induction, deduction, analogy, comparison, classification, abstraction); novelty - for the first time financial accounting of Pension Fund is regarded according to the accumulative method of accounting, the scheme of the Pension Fund management and its expenditures in the contest of administrative reform is worked out; the necessity of implementation of three-level pension system in Ukraine is substantiated; results - the methodology of financial analysis of the activity of Pension Fund of Ukraine is improved, the usage of PROST model for forecasting the pension system development got further development, sequence of the pension reform fulfilment is offered.