Analysis of the reports on the finance budgets of the Russian pension fund

The article analyses the reports on execution of the Russian Pension Fund financial budgets for 2011-2012 and shows how the movement of the main financial flows is reflected in them. The analysis reveals a serious insufficiency of information on the sources of the Pension Fund financing. As a result, it is practically impossible to assess the scale of coverage of the working population of the country by pension insurance, to delimit the pension insurance obligations of the insurer (Russian Pension Fund), the insuring parties with different insurance conditions (employers) and the guarantor of solvency of the compulsory pension system (State). It sets forth proposals for improvement of the budget breakdown by items and sections.