INDIVIDUAL INVESTMENT ACCOUNTS AS A PRIORITY A FINANCIAL INSTRUMENT FOR RETIREMENT SAVINGS
In modern conditions worsen and pensions, when enhanced by limited fiscal resources, and better use of long-term pension savings in the national reproduction when there is a reduction in investment from the state and entrepreneurs. The purposes of work are to determine the priority of a financial instrument pension savings under pension reform at the individual level. On the basis of application of economic, statistical and analytical techniques, a comparative analysis of total savings and total deposits of enterprises entered the popular Federal loan bonds, as well as practice the use of individual investment accounts in terms of comparing the economic effects of different options of tax deductions, yield savings, based on conservative and aggressive model portfolios. Analytical and theoretical results of the study showed that overall financial institution individual investment accounts is a very serious alternative to existing forms of savings, including acquired special popularity deposits in commercial banks, real estate investment and acquisition of currency. The obtained results can be used to develop a new system of organizational and economic instruments of effective management of pension savings and the pension system as a whole. The article proposes to extend the operation of systems support of pension savings of the population, where the use of such tools as pension funds, mutual funds, General funds of Bank management, individual trust management, through the use of individual investment accounts. This will allow you to integrate modern investment tools and make them available to the vast majority of existing and future retirees in order to provide a decent standard of life after retirement.