"The article considers the special conditions for the implementation of the strategy for managing the financial resources of the pension system of the OECD countries and Ukraine. A strategic financial and economic mechanism has been developed to assess the quality of financial resources management of the country’s pension system through partial socio-economic and demographic indicators of the economic system. The method of managing the formation, distribution and use of financial resources of the state pension system is determined. The block diagram of the strategic financial and economic mechanism for the management of financial resources of the pension system within the economic and demographic indicators, as well as the parameters of state economic policy is presented. The real value of the replacement ratio per 1% of GDP and the efficiency ratio of the financial resources management of the pension system in the OECD countries and Ukraine are analyzed. The structure of investment portfolios of OECD pension funds is presented. The forecast trend of the demographic burden coefficient and the share of state funding of the pension system to GDP in the OECD countries and Ukraine are determined. The forecast trend of budget revenue and average wages is calculated. As part of the distributive approach to financing pension payments, an old-age pension payment method has been introduced, taking into account the socially acceptable level of income compensation, insurance premium rate, and demographic structure of the population, real wages and changes in social security payers."