摘要：Pension systems all around the world are facing the difficulties that seem to amplify in the years that follow. The lack of balance origin of the pension systems are found in varied situations which the majority of countries in the world face,such as: the evolution and the demographic tendencies regarding the ageing of the population at the same time with a decrease in the rate of births;the increase in the medium life span;inflation,all increasing costs necessary to the post-active period,more specifically the decrease in the number of tax payers and the increase in the number of pensioners. This entire phenomenon’s generate huge pressures on the social insurance budgets,which cannot keep up with the level of costs that the payment of pensions involves. Therefore,in many countries the financial consequences of the demographic tendencies are already alarming and they try the finding of equitable solutions for all existing generations at a certain point in society,as well for future generations. The sources of financing the pensions differ from country to country,according to national legislations,as well as the economic and social situation of each country. In most countries,the main source is represented by the contribution of employed persons which constitute in a central fond from which the pensions the pensioners deserve are almost immediately paid.
