ELECTRONIC ACCOUNTING AND REPORTING SYSTEMS OF ENTERPRISES: ACTUAL ASPECTS

Abstract

The effectiveness of public administration today largely depends on the rapid solution of the tasks of creating, sending, and receiving, processing, transmitting and storing electronic documents. Electronic document management systems increase the efficiency of work; reduce the duration of solving problems related to the activities of economic entities and public authorities. In the activities of international and domestic companies, electronic document management plays an important role in the organization of effective management and establishment of autonomous and full-fledged activities in modern business realities. The order of functioning of electronic systems and their use is regulated by the current international legislation and the legislation of Ukraine, which establishes rules, mechanisms and conditions for their use. The article identifies the main advantages of electronic document management in enterprises, identifies the types of electronic domain management systems and describes the directions of their use. The positive characteristics of the taxonomy of financial reporting in Ukraine for the state, business entities and investors are substantiated; the basic organizational principles of administration of electronic financial and tax reporting according to the current legislation of Ukraine are formed; systematized and described the main services of electronic document management and reporting; defined the role of state bodies in the development and adaptation of national standards of electronic reporting.