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The aims of monograph are research practice the financial resources of state social insurance in Ukraine through evaluating their status and finding ways to improve balancing. The financial resources of social insurance in the monograph we: a) To classify the internal (which accumulated from fees) and external (obtained by redistribution of the state budget of Ukraine donations, fines, and others and by its nature is a part of tax revenues). This difference in features fees (equivalence relations payer-state) and taxes (no equivalence relations payer-state) allow you to conduct this separation; b) Assessed through the construction of indicators (coefficients) of their financial equilibrium. The data of the monograph was shown: a. All types of social insurance in Ukraine are financially viable, except for pension insurance; b. The pension insurance is not only is not financially able but also losing it a financial capacity during the researched period. Among the strategic ways of efficient using financial resources the state pension insurance to realize in practice the second level pension system of Ukraine.