摘要:The world models (Anglo-Saxon, Scandinavian, continental, and private-corporate) of the pension system were analyzed, and shortcomings and advantages of their introduction were found. The typological classification of pension systems has been improved, taking into account trends in their development, which provides an opportunity to create a theoretical basis for institutional and structural transformations in the social sphere of the country. The decisive role of the system of non-state pension support as a method of social stimulation of the company's staff is proved. The methodology of forming a pension plan in a non-state corporate pension fund in the entrepreneurship has been considered, and the following corrective assumptions were distinguished: demographic, social-professional, and financial.
关键词:Pension Support;Pension System in the Entrepreneurship;Non-State Corporate Pension Fund;Actuarial Method;Employee Pension Plan.