espEconomy: strategy and practiceEconomy: strategy and practice1997-99672663-550XИнститут экономики10.51176/1997-9967-2022-3-242-258esp-810Research ArticleФИНАНСЫ И УПРАВЛЕНЧЕСКИЙ УЧЕТ, БУХГАЛТЕРСКИЙ УЧЕТFINANCE AND MANAGEMENT ACCOUNTING, ACCOUNTINGПреимущества и недостатки досрочного изъятия пенсионных накоплений: экспертная оценкаAdvantages and Disadvantages of Early Withdrawal of Pension Savings: an Expert Assessmenthttps://orcid.org/0000-0003-1054-6640БекбосиноваА. С.BekbossinovaA. S.

Бекбосынова А.С. – PhD докторант

ул. Жандосова 55, Алматы

Assel S. Bekbossinova - PhD candidate

55 Zhandosov str., Almaty

assel.bekbossinova@narxoz.kzОшановаК. Е.OshanovaK. Y.

Ошанова К.Е.- директор

ул. Жибек-Жолы 73, Алматы

Kuralay Y. Oshanova – director

kguschool_54@mail.ruhttps://orcid.org/0000-0003-4787-2028ХасеноваК. К.KhassenovaK. K.

Хасенова К.К.- кандидат экономических наук

ул. К.Сатбаева 2, Нур-Султан

Kenzhegul K. Khassenova - candidate of economic sciences

2 K. Satbaeva str., Nur-Sultan

n_kenzhegul@mail.ruhttps://orcid.org/0000-0001-6444-2148АлпысбаеваА. К.AlpysbayevaA. K.

Алпысбаева А.К. - кандидат экономических наук

ул. КайымаМухамедханов 37А, Нур-Султан

Ainur K. Alpysbayeva - candidate of economic sciences

37A Kayyma Mukhamedkhanov str., Nur-Sultan

alpysbayeva.ainur77@mail.ruhttps://orcid.org/0000-0001-5027-4067МолдашеваА. Б.MoldashevaA. B.

Молдашева А.Б. - кандидат экономических наук

ул. Сулейменова, 7, Тараз

Altynay B. Moldasheva - candidate of economic sciences

7 Suleimenova, str., Taraz

altun_78@mail.ruуниверситет НАРХОЗКазахстанUniversity NARXOZKazakhstanКРСШЛ №54 им. И.В.ПанфиловаКазахстанKRSSL №54 named after I. V. PanfilovKazakhstanЕвразийский национальный университет имени Л.Н.ГумилеваКазахстанL.N. Gumilyov Eurasian National UniversityKazakhstanКазахский университет технологии и бизнесаКазахстанKazakh University of Technology and BusinessKazakhstanТаразский региональный университет имени М.Х. ДулатиКазахстанDulaty UniversityKazakhstan202229092022173242258Copyright © Бекбосинова А.С., Ошанова К.Е., Хасенова К.К., Алпысбаева А.К., Молдашева А.Б., 20222022Бекбосинова А.С., Ошанова К.Е., Хасенова К.К., Алпысбаева А.К., Молдашева А.Б.Bekbossinova A.S., Oshanova K.Y., Khassenova K.K., Alpysbayeva A.K., Moldasheva A.B.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://esp.ieconom.kz/jour/article/view/810

Целью данного исследования является изучение положительных и отрицательных сторон досрочного изъятия пенсионных накоплений. Для этого проводится обзор зарубежного опыта и литературы, а также учитывается мнение экспертов-практиков в экономической, в частности финансовой сферы. Поскольку последние реформы, проведенные в пенсионной системе по досрочному изъятию, оказывают влияние на будущие пенсионные выплаты, существует необходимость изучение данного вопроса. Качественный метод исследования применен для определения положительных и отрицательных сторон досрочного изъятия пенсионных накоплений с использованием программного обеспечения QDA Miner Lite. Анализ проводился по основным четырем показателям – преимуществам и недостаткам, факторам и готовности правительства. Международный опыт, который был проанализирован, показывает, что в любой стране, если у вкладчиков в их пенсионном фонде недостаточно накоплений для обеспечения адекватного уровня коэффициента замещения, то досрочное изъятие средств не допускается. А обеспечивается их дальнейшее сбережение и инвестирование. Мнение экспертов по поводу преждевременного использования пенсионных накоплений разделились. Если некоторые из них считают, что данная ситуация приведет к дисбалансу пенсионной системы и недостаточной пенсий в будущем. То другие считают, что это улучшит нынешнее благосостояние населения. Также эксперты отмечают, что эффективность ЕНПФ от этого никак не улучшится, а эффект на экономику и благосостояние населения при этом будет невнятным и краткосрочным. Результаты исследования можно использовать для дальнейшего развития пенсионной системы.

The purpose of this research is to study the positive and negative aspects of pension savings early withdrawal. A review of foreign experience and literature was conducted; the opinion of expert practitioners in economics, in particular, the financial sphere, was taken into account. Since the recent reforms carried out in the early withdrawal pension system have an impact on future pension payments, there is a need to study this issue. A qualitative research method was applied to determine the positive and negative aspects of the early withdrawal of pension savings using the QDA Miner Lite software. An analysis was carried out on the leading four indicators – factors, advantages and disadvantages, and government readiness. The international experience that has been analyzed shows that in any country, if contributors in their pension fund do not have enough savings to ensure an adequate level of replacement rate, then early withdrawal of funds is not allowed. Their further savings and investment are provided. The opinions of experts regarding the premature use of pension savings are divided. Suppose some believe this situation will lead to an imbalance in the pension system and insufficient pensions in the future. Others believe that it will improve the current well-being of the population. Experts also note that the efficiency of the UAPF will not improve in any way, and the effect on the economy and the population’s welfare will be indistinct and short-term. The results of the study can be used for further development of the pension system.

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The authors declare that there are no conflicts of interest present.