期刊名称：Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
印刷版ISSN：1994-1749
出版年度：2020
期号：1
DOI：10.26642/pbo-2020-1(45)-17-23
语种：English
出版社：Zhytomyr State University of Technology
摘要：In the course of the research, the consequences of improperly organized workflow at the enterprise were determined. The role of the state in regulating information and documentary relations in Ukraine is emphasized, but at the same time there is a lack of a comprehensive approach in the development of legal norms concerning electronic document flow. The basic principles and tasks of electronic document management are highlighted. It was underlined that the use of an electronic document management system involves a number of risks to the accounting procedure: the absence of a clear delineation of the duties and responsibilities of the employees of the enterprise; weak system of protection against unauthorized access to the database or lack thereof, the need to provide antivirus protection of information, as well as the qualifications of accounting employees (insufficient training of company staff). It is concluded that the procedure for transferring primary documents in electronic form to other entities needs to be regulated, as well as to establish safeguards and control measures concerning the powers of use and access to electronic documents and electronic signatures. The following measures are proposed to organize the circulation of documents in the conditions of information and computer technologies: providing in the normative documents at the state level the possibility of compiling primary documents and accounting registers in electronic form and obligatory making copies of such documents on paper for other participants of business transactions and on the requirement of control bodies in accordance with the current legislation of Ukraine; to regulate the order of transmission of primary documents in electronic form, to ensure their long-term storage; establish safeguards and control over the movement and use of electronic documents and electronic signatures.
其他摘要：У процесі дослідження визначено наслідки неправильно організованого документообігу на підприємстві. Підкреслено збільшення ролі держави в регулюванні інформаційно-документальних відносин в Україні, але водночас і відсутність комплексного підходу в розробц
