• Anna Pashnina
Keywords: electronic document, electronic document flow, accounting information, accounting automation, electronic document management system


Implementation of information and computer technologies into the field of accounting makes significant adjustments to the order of displaying business transactions in documents and accounts. In the computer processing of credentials, the notion of «register of accounting» changes, and accumulation, generalization of accounting information occurs in an automated mode. The paper form of primary documents ceases to be the only possible, more and more enterprises are resorting to organizing electronic document circulation. The concept of electronic document management is not new for the domestic management system, including accounting. However, his active conduct in our country is happening precisely in recent years. Increasingly, at the state level, the requirements for reporting in electronic format, in particular regarding the tax sphere, are raised.
The introduction of electronic document flow, regardless of the area it covers, provides significant benefits to its participants. For businesses this will reduce postal expenses, expenses for organizing the archive. Thanks to the electronic document flow, data transfer speeds are accelerated and documents search costs are reduced. In addition, taking into account the application of various technologies, the relevant software promotes the confidentiality of documents.
In the article the features of electronic document circulation are investigated, since in the conditions of computer processing of accounting data the notion of «register of accounting» changes, and accumulation, generalization of accounting information takes place in an automated mode. The risk factors for organizing the system of electronic document management are determined, the problems of implementation of electronic document circulation are generalized and measures for improving the organization of electronic document management in accounting are developed.