Template-Type: ReDIF-Article 1.0 Author-Name: Ekaterina S. Lavrenova Author-Email: lavcathrine@yandex.ru Author-Workplace-Name: National Research Tomsk State University, Russia Author-Name: Olga S. Belomyttseva Author-Email: olbel2001@mail.ru Author-Workplace-Name: National Research Tomsk State University, Russia Title: Efficiency of Pension Accruals Management in Non-State Pension Funds Abstract: The authors identify the impact of pension accruals on the operations of Russian non-state pension funds and describe the effect of the pension reform on pension accruals. A regulatory definition for the subject-matter of pension accruals in Russia is proposed. The article also studies the features and efficiency of retirement assets accumulation within the investment portfolio of Russian non-state pension funds. The authors draw conclusions and make recommendations with regard to the pension accruals management in non-state pension funds. Classification-JEL: J26, J32 Keywords: non-state pension funds, pension accruals, pension reform, investment portfolio of non-state pension funds Journal: Finansovyj žhurnal — Financial Journal Pages: 115-125 Issue: 3 Year: 2016 Month: June File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/3/statyi_3/11.pdf File-Format: Application/pdf Handle: RePEc:fru:finjrn:160311:p:115-125