МОЖЛИВОСТІ ТА ФУНКЦІЇ ЕЛЕКТРОННОГО ДОКУМЕНТООБІГУ

Abstract

The article is devoted to the research of the modern system of electronic document circulation – internal and external. The main aim of the article is to re-search the essence of electronic document circulation, its classification, identifica-tion of advantages and disadvantages of its types. The evolution of legal regulation of electronic document circulation is considered in the article. The advantages of electronic documentation over paper documentation are determined: reduction of time and money spent on paperwork; reliable storage and convenient search of documents; reducing the number of on-live inspections of regulatory authorities due to on-line inspections of electronic documentation. The essence of the electronic document (its legal nature) is investigated. It was found that an electronic document, on a par with a paper one, is a proof to confirm the transaction. Unified principles of electronic document circulation are identified: one-time registration of documents; the possibility of parallel execution of operations for reducing the time of movement of documents and increase the efficiency of their execution; continuity of document movement; a single database of documentary information for storing documents, which eliminates the possibility of duplication; effectively organized document search system. The dependence of automation of document processing processes on the type of electronic document circulation - external or internal - is investigated. Based on the study, it was found that the computerization of internal document circulation is usually carried out using accounting software. External document circulation is possible with the help of specialized software and with the use of online platforms for primary document circulation or reporting. The functionality and possibilities of external and internal electronic document circulation are revealed. The role of electronic digital signature in the identification of the author or signer of an electronic document by other subjects of electronic document circulation and protection of its information content has been studied. The nature, disadvantages and advantages of identification using an electronic digital signature are identified.