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Problematik der Erfassung und Bewertung des Vermögens und der Schulden in der Eröffnungsbilanz bayerischer Kommunen

Problematik der Erfassung und Bewertung des Vermögens und der Schulden in der Eröffnungsbilanz bayerischer Kommunen

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Controlling, Note: 2,3, Hochschule Deggendorf, Sprache: Deutsch, Abstract: "Gemeinden gehen neue Wege", so titelt die Stadtzeitung der Gemeinde Friedberg in ihrer Ausgabe vom Mittwoch, den 25. Februar 2004, und meint damit, dass die Einführung eines grundlegend reformierten Rechnungswesens nötig ist, um sich aus der misslichen Lage, in der sich die Kommunen momentan befinden, zu befreien. Dies wird anhand der ständigen finanziellen Probleme der bayerischen Städte und Gemeinden und darüber hinaus recht deutlich. Eindrücke, die diese Veränderungen notwendig machen, konnte der Verfasser anhand eines halbjährigen Praktikums im Landratsamt Rottal-Inn, in der Abteilung für Controlling und Verwaltungsreform, gewinnen. Jedoch lässt sich so eine Reformierung mit den bisherigen Haushaltsinstrumenten nicht erreichen. Deshalb wurde seitens des jüngsten Beschlusses der Innenministerkonferenz vom 21. November vergangenen Jahres in Jena beschlossen, dass das bisherige, für Kommunen zuständige Rechnungswesen, die Kameralistik, in den nächsten Jahren bundesweit von der erweiterten Kameralistik oder der Doppik abgelöst wird. Auch der Freistaat Bayern hat sich von Anfang an um den Reformprozess angenommen und ihn unterstützt und mitgetragen.3 Er unterstützt Kommunen, welche von der klassischen Kameralistik abweichen wollen und verankerte schon frühzeitig, nämlich im Jahr 1995,4 in den in Art. 117 a Gemeindeordnung, Art. 103 a Landkreisordnung und Art. 99 Bezirksordnung Experimentierklauseln, um die ersten Schritte dahin zu machen.5 Des weiteren räumt er ihnen zugleich ein Wahlrecht ein,6 d.h. die Kommunen haben die Möglichkeit ihre vorhandene Kameralistik durch Modernisierung des geltenden Haushaltsrechts weiterzuentwickeln oder ein neues Haushaltsrecht auf der Basis des doppischen Rechnungssystems einzuführen. In anderen Bundesländern hingegen, beispielsweise in Nordrhein-Westfalen ist geplant, dass die Kommunen zum 1.1.200


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Product Details
  • ISBN-13: 9783638705042
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3638705048
  • Publisher Date: 28 Jul 2007
  • Height: 210 mm
  • No of Pages: 94
  • Series Title: German
  • Weight: 132 gr


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Problematik der Erfassung und Bewertung des Vermögens und der Schulden in der Eröffnungsbilanz bayerischer Kommunen
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