Specifics of Archiving Documents in the Context of Informatization of Socio-Economic Relations
Journal Title: Бізнес Інформ - Year 2015, Vol 5, Issue 0
Abstract
The article analyzes the regulatory requirements for storing the accounting records and identifies the basic requirements to be followed when storing electronic documents. Features of both electronic and paper documents were explored. Contents of operations that constitute the process of archiving accounting documents have been determined. A structure of the internal regulations, containing provisions on archives of enterprise under three sections: main provisions, contained documents and document functions have been proposed. It has been proposed to use as basis of a model for contemporary archiving the structural logic of the Internet, which allows to build a procedural flow chart of the accounting process and develop the domain-specific databases. It also has been proposed that semantic logic of the domain area of the archive will be modeled in the form of domain ontology of accounting, consisting of a certain number of elements, describing the business processes and relationships between them.
Authors and Affiliations
Andrey Yanchev
Keywords
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