Файл	Ном	Сабт карда шуд
Abdurahmonova Muqadamkhon Zokirkhonovna	DIGITALIZATION OF ACCOUNTING AND FINANCIAL STATEMENTS OF SOCIAL INSURANCE SPHERE OF TAJIKISTAN	35

Authors: Abdurahmonova Muqadamkhon Zokirkhonovna -  Candidate of Economic Sciences, Head of Department Accounting, Analyze and Audit of Institute economy and trade of Tajik state university of commerce (Rehublic of Tajikistan, Khujand city)

JOURNAL NUMBER: 2(61). YEAR OF ISSUE: 2022. LANGUAGE OF THE ARTICLE: Russian

ANNOTATION

The main aspects of the process of digitalization of the economy of Tajikistan in the direction of accounting and financial statements of social insurance sphere are considered in this article. SWOT - analysis of digitalization of accounting and financial statements of social insurance organs is conducted, which is proved about necessarily and efficiency transition to the system of digital accounting in Tajikistan. Defined limitations and weak aspects of digital accounting are become a start point for improvement of used accounting programs and providing a new scientific research work. The period of digital accounting and reports in economic subjects, as in organs of social insurance are systemized.

KEY WORDS

digitalization of accounting, social insurance sphere, SWOT - analysis, “1C: Accounting”.              

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