Аннотация: The digital economy is the current conditions of market systems as a whole and individual objects. The digital environment affects the global economy, the economies of individual countries, enterprises, organizations, banks and individuals. The paper considers the existing technologies used in accounting, and conducted their systematization based on the criterion of attribution to the processes of digitalization or automation. It is concluded that the vast majority of technologies used in accounting refer to the process of automation. The advantages of using technology are associated with an increase in the speed of information processing, increased security of accounting information, reduced labor and money costs, the ability to monitor the movement of money in real time. The problems arising from the use of technical means in accounting were identified. They are associated with a lack of effective means of authentication of electronic documents, the presence of legislative requirements to digitize documents and store them for a long period of time (which increases the cost of the enterprise); deficiencies in software, in particular, when exporting databases, the latter are often incorrectly displayed in different specialized platforms. The solution to these problems are: improving the qualifications of accountants, allowing them to freely own specialized software, the development of a legislative framework that takes into account modern technology, in particular the use of public key cryptosystem; the simultaneous interest of all participants of business turnover (companies, regulators, auditing organizations, creators of technical means) in joint work to develop the technical base of accounting.
Ключевые слова: digital economy, accounting, digitalization of accounting, accounting software products