Article 16418

Title of the article

ESTABLISHMENT FEATURES OF THE PENSION SYSTEM IN RUSSIA IN XIX–XX CENTURIES 

Authors

Shamkina Elena Vladimirovna, Candidate of economic sciences, associate professor, sub-department of accounting, analysis and audit, Don State Technical University (1 Gagarina square, Rostov-on-Don, Russia), E-mail: Shamkina@inbox.ru
Zemlyakova Natal'ya Sergeevna, Candidate of economic sciences, associate professor, sub-department of accounting, analysis and audit, Don State Technical University (1 Gagarina square, Rostov-on-Don, Russia), E-mail: natali10.03@yandex.ru 

Index UDK

336.132.2 

DOI

10.21685/2072-3016-2018-4-16 

Abstract

Background. Changes in the modern Russian pension system are necessitating a study of the historical experience of pension provision in the conditions of the social state development. This makes it possible to comprehend the social significance of financing pensions in the context of the modernization of the existing pension system. The purpose of the work is to analyze and evaluate the features of financing pensions at the turn of the 19th and 20th centuries.
Materials and methods. The implementation of research tasks was achieved through the use of documents extracted from the funds of the State Archive of the Trans-Baikal Territory. Methodological tools include a historical method, the use of which allows us to represent the emergence and formation of the pension system in Russia, its social orientation and financial features at the turn of the 19th – 20th centuries.
Results. This article features formation of Russian pension system in the middle of 19th – early 20th centuries. The author reveals historical facts of creation process of pension system in Russia. Particular attention is drawn to the diversity of sources of financing system. In this articlefinancial aspects and social value of pension payments are evaluated according to information of pension legislation system.
Conclusions. This study revealed the characteristics of the Russian pension system by the beginning of the 20th century, which corresponded to political and demographic conditions and was functioning for 90 years. By the beginning of the twentieth century. The Russian pension system had a distributional nature with elements of corporate insurance. The experience of creating insurance partnerships and capital insurance offices as a form of corporate and public insurance must be taken into account in the context of the ongoing pension reform in Russia. 

Key words

pension, financing of pension systems, pension provision, sources of pension payment, size of pensions, conditions for granting pensions, essential funds, insurance partnerships, sickness funds 

 Download PDF
References

1. Gosudarstvennyy arkhiv Zabaykal'skogo kraya (GAZK) [State Archive of Zabaykalskiy Region (GAZK)]. F. 207. Op. 1. D. 70.
2. GAZK. F. 207. Op. 1. D. 40.
3. GAZK. F. 207. Op. 1. D. 237.
4. GAZK. F. 56. Op. 1. D. 81. 3 l.
5. GAZK. F. 56. Op. 1. D. 78. 1 l.
6. GAZK. F. 207. Op. 1. D. 40. 10 l.
7. GAZK. F. 207. Op. 1. D. 70.

 

Дата создания: 13.06.2019 13:55
Дата обновления: 17.06.2019 09:49