摘要:The implementation of performance-based budgeting as a fiscal policy goal involves, among others, raising predictability in terms of the size and spending manner of public financial resources, including farmers’ pensions. At the same time, social responsibility requires the government to pay more attention to the impact of operations undertaken economically, socially and environmentally. Amid these premises, this paper approaches the following: setting coordinates for the current pension system for farmers, highlighting the role of the government in managing and financing this system, assessing its viability by using a linear statistical model and extrapolations.