BLOCKCHAIN TECHNOLOGY AS AN ORGANIZATION OF ACCOUNTING AND MANAGEMENT IN A MODERN ENTERPRISE

The purpose of the work is to determine the main approaches to the organization of accounting and management in a modern enterprise. The study found that blockchain technology supports the invulnerability and independence of the interests of legal entities in relation to the influence of third parties. The introduction of blockchain technology in accounting contributes to the innovative development of the system in the enterprise during the use of cryptocurrency in payments between buyers and customers. The article presents the main risks of using virtual currency. Implementation of modern technologies for the enterprise, such as cloud storage, XBRL technology, blockchain, violates the new requirements for the presentation of business (financial) reporting data and their transfer to stakeholders. Any technology must provide confidence in the representativeness of information and trust in it. The model of carrying out operation between the enterprises by means of cryptoactive assets is offered. The types of risks from the use of certain funds are analyzed. It is determined that with the maximum expectation of income in the short term, it is appropriate to use digital currency, if the long-term period and the company is constantly forming large receivables, it is appropriate to use traditional cash.