The issues of introduction of digital technologies in the accounting system

The article considers the features of the digital economy, analyzes its integration in the Russian Federation with the study of internal and world statistics. The authors present technologies and methods of digitalization of accounting. The paper presents the blockchain technology, provides a flowchart of the technology, and analyzes its features, advantages and problems of implementation. Blockchain technology allows you to apply such accounting procedures as triple entry, digital audit, smart contracts, cloud data storage, use of transactions, exclusion of unconfirmed expenses, and others. Along with the undoubted advantages of using blockchain technologies, it is necessary to mention some problems caused by their implementation. caused by their implementation. This includes legal support, ensuring the availability of competent specialists, as well as their training, investment and management systems. The authors propose directions for the introduction and development of digital technologies in accounting, including changing the accounting system, using a digital asset, expanding the qualitative and quantitative characteristics of «leased assets», using new digital currencies, and improving the skills of accounting personnel. Currently, it is necessary to actively develop the use of digital technologies in the field of accounting, since this is becoming one of the main conditions for maintaining the competitiveness of organizations.