Využití elektronické výměny dat pro účely účetního výkaznictví a pro komunikaci s veřejnou správou

This work deals with research possibilities of using electronic data interchange both for financial reporting purposes, and to communicate with the public administrative. Introduction is focused on the theoretical definition of financial statement and subsequently the author passes to the theme of electronic data interchange in accounting. The next parts determine the trends and developments use of electronic data interchange in the world and in the Czech Republic. The practical part examines medium-sized enterprises in the Czech Republic and their method of financial reporting system and communication with the government. The work confirms that the method of use of electronic data interchange in the Czech Republic is not at good level. After reading the reader should had given the idea of innovation in the way of reporting and communication with the authorities.