ВНЕДРЕНИЕ ТЕХНОЛОГИИ БЛОКЧЕЙН В СИСТЕМУ БУХГАЛТЕРСКОГО УЧЕТА ПРЕДПРИЯТИЯ

Abstract

With the development of the digital economy, all areas of activity are undergoing transformational changes, and accounting is no exception. The integration of digital technologies has revolutionized traditional accounting practices, opening up unprecedented opportunities to improve efficiency, accuracy and strategic decision-making. Currently, there are a sufficient number of online services that allow you to maintain accounting records. One of the most promising and most adaptive is blockchain technology. An unprecedented level of transparency, a high level of security for financial transactions, automatic updating and the ability to integrate into a control system characterize blockchain technology as one of the most reliable and recommended for implementation in the accounting services of economic entities. The blockchain technology adoption process includes training and understanding, conducting a needs assessment, selecting the right blockchain platform, developing a proof of concept, establishing clear governance and standards, integrating with existing systems, pilot implementation, full-scale implementation and training, and continuous monitoring. and optimization. Each stage includes a set of interrelated activities that allow the implementation of blockchain technology. As a result of the stage-by-stage implementation of all the proposed measures, an effective accounting system is formed at the enterprise, accounting practices are optimized, operational information is provided to interested users in a timely manner for making strategic decisions, the integrity and accuracy of financial reporting is ensured, access to real-time data is facilitated, a more flexible and informed business environment, enterprise capabilities are expanded by increasing transparency, security and efficiency of financial transactions.