цифрова економіка

The issue of the quality of higher economic education, and its compliance with the requirements of applicants was and is relevant for all educational systems, regardless of the level of economic development of the country. In the conditions of a full-scale war in Ukraine, institutions of higher education should be oriented as much as possible to the formation of competitive educational programs that would take into account the needs of the modern labor market and the post-war recovery of Ukraine.

The study is based on the approach of scientists to distinguish three levels of the digital economy, when the 1st level covers: information services; telecommunications; software and IT consulting; production of components.

Modern trends of globalization and the development of the world economy convincingly testify the need to rethink the ways and models of doing business under the influence of IT systems and technologies. This opens new prospects for business. The Internet has become a modern space for conducting business, which significantly expands the possibilities of displaying the real economy in the virtual global world. The consequence of the above-mentioned processes is the development of such an economic and legal phenomenon as electronic business.

Modern theoretical and applied principles of digitalization and its impact on the information security of enterprises are revealed. The main digital trends that determine the directions of development of accounting and financial reporting. Peculiarities of the Ukrainian economic environment and possibilities of introduction of the means of informatization developed in the world theory are analyzed. The mechanisms of large-format automation of financial reporting processes and the use of document flow in the activities of Ukrainian enterprises are studied.