Melnikov S. Pension insurance and ways of his reforming in Ukraine

The subject of the research is the pension insurance system of Ukraine in the current conditions of the social and economical transformations of the social life. The purpose of the research study is the investigation of the theoretical and methodological basis of the pension insurance system as well as the development of the practical methods of implementation of the pension reform in Ukraine. The following methods have been applied in the research study: the abstract and logical method, classification and typological methods, expert analysis, scientific predictions as well as methods of mathematical model approaches with respect to the economical processes and actuarial computations in predictions. Theoretical and practical results of the research study are connected with the foundation of the ways of reforming of the pension insurance system in Ukraine. On the basis of the actuarial computations the full and partial application of the non-defined contribution mechanism of financing when introducing the state funded system of pension insurance has first been well-grounded. It was specified for the first time that the pension assets of the member of the Pension Fund of Ukraine, who prematurely died, can be used as a source of financing of the solidary level of the pension insurance system. The sphere of applying of the results of the research study is the activity of the state administration authorities and the educational process.