manguuУправлениеUPRAVLENIE / MANAGEMENT (Russia)2309-36332713-1645State University of Management10.26425/2309-3633-2022-10-4-78-83manguu-572Research ArticleУПРАВЛЕНИЕ В СФЕРЕ ЭКОНОМИКИ: ПРОБЛЕМЫ И ПЕРСПЕКТИВЫMANAGEMENT IN ECONOMY: PROBLEMS AND PROSPECTSКонцептуальные проблемы финансового учета в цифровой экономикеConceptual problems of financial accounting in a digital economyhttps://orcid.org/0000-0001-8419-8007РожковаН. К.RozhkovaN. K.

Рожкова Надежда Константиновна, Д-р экон. наук, проф. каф. бухгалтерского учета, аудита и налогообложения

109542, Рязанский пр-т, 99, г. Москва

Uliana Yu. Blinova, Dr. Sci. (Econ.), Prof. at the Audit and Corporate Reporting Department

99, Ryazansky prospekt, Moscow 109542

nakoro@yandex.ruhttps://orcid.org/0000-0001-5557-4763БлиноваУ. Ю.BlinovaU. Yu.

Блинова Ульяна Юрьевна, д-р экон. наук, проф. департамента аудита и корпоративной отчетности

125167, Ленинградский пр-т, 49/2, г. Москва

Uliana Yu. Blinova, Dr. Sci. (Econ.), Prof. at the Audit and Corporate Reporting Department

49/2, Leningradsky prospekt, Moscow 125167

ublinova@fa.ruГосударственный университет управленияРоссияState University of ManagementRussian FederationФинансовый университет при Правительстве Российской Федерации (Финуниверситет)РоссияFinancial University under the Government of the Russian FederationRussian Federation2022240120231047883Copyright © Рожкова Н.К., Блинова У.Ю., 20232023Рожкова Н.К., Блинова У.Ю.Rozhkova N.K., Blinova U.Y.This work is licensed under a Creative Commons Attribution 4.0 License.https://upravlenie.guu.ru/jour/article/view/572

В статье показаны современные проблемы финансового учета, связанные с формированием его концептуальных положений в условиях цифровизации общества и экономики. В новых экономических условиях функционирует открытая система финансового учета, состоящая из взаимосвязанных и взаимообусловленных элементов. Сформировавшаяся в нормативно-правовых актах бухгалтерская концепция не отвечает требованиям практики и современным потребностям пользователей. Имеются предпосылки для изменения всей системы учета за счет передовых технологий (блокчейн, искусственный интеллект), которые могут полностью изменить традиционные представления о формировании учетно-аналитической информации, а также об основных функциях бухгалтера. Целью исследования является изучение сложившейся концепции финансового учета и формулирование направлений ее развития в условиях формирования цифровой экономики на основе выделения характерных концептуальных проблем современной учетной системы. Задачи исследования связаны с рассмотрением влияния цифровой экономики на формирование учетной системы, формулированием основных элементов системы, подвергающихся наибольшей трансформации, и выявлением проблемных областей, требующих решения в условиях цифровой экономики. Наиболее актуальна проблема нормативноправового регулирования финансового учета, а также вопросы общеметодологического характера, связанные с необходимостью внутреннего наполнения предложенной авторами системы учета в соответствии с изменившимися информационными потребностями цифровой экономики.

The article shows modern problems of financial accounting associated with formation of conceptual accounting provisions in the context of digitalisation of society and economy. An open system of financial accounting, consisting of interrelated and interdependent elements, functions in the new economic conditions. The accounting concept created by regulatory legal acts does not meet the requirements of practice and does not meet current users’ needs. There are prerequisites for changing the entire accounting system due to modern technologies (blockchain, artificial intelligence), which can completely change the traditional ideas about the formation of accounting and analytical information as well as main functions of accountant. The study of the current financial accounting concept and the formulation of directions for its development in the digital economy formation conditions based on the identification of conceptual problems of the modern accounting system characteristic is the purpose of the work. An analysis of the digital economy impact on the accounting system formation, a review of the main system elements that are undergoing the greatest transformation and the identification of problem areas that need to be addressed in the formation of the digital economy are the objectives of the study. The most relevant problem is the legal regulation of financial accounting, as well as issues of methodological nature related to the need for internal content, proposed by the authors of the accounting system in accordance with the changed digital economy information needs.

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The authors declare that there are no conflicts of interest present.