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Gliederung NKF Haushalte: Ergebnisplan und Finanzplan

Gliederung NKF Haushalte: Ergebnisplan und Finanzplan

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 14, Fachhochschule für öffentliche Verwaltung Nordrhein-Westfalen; Duisburg (Fachbereich: Verwaltungsbetriebswirtschaft), Sprache: Deutsch, Abstract: Das kommunale Haushaltsrecht für Kommunen in Nordrhein-Westfalen hat sich durch die Einführung des "Neuen Kommunalen Finanzmanagements (NKF)" stark verändert. Die derzeit noch praktizierte "alte" kommunale Finanzwirtschaft mit dem Rechungsstil der Verwaltungskameralistik basiert auf einem Ende der 60iger Jahre konzipiertem System, dass den heutigen Anforderungen an große Dienstleistungsun-ternehmen, wie sie nun einmal Gemeinden und Gemeindeverbände sind, nicht mehr gerecht wird . Nach mehreren Jahren der Erprobung des NKF durch die Modellstädte Brühl, Dort-mund, Düsseldorf, Moers und Münster, die Gemeinde Hiddenhausen sowie des Kreises Gütersloh hat der Landtag am 16.11.2004 das Gesetz für ein "Neues Kommunales Finanzmanagement NRW (NKFEG NRW)" beschlossen, das am 01.01.2005 in Kraft getreten ist. Das Kernstück des NKF ist die Einführung eines neuen Rechnungswesens. Hierbei handelt es sich um ein in sich geschlossenes Mehr-Komponenten-System, dass den Ergebnishaushalt, den Finanzhaushalt und eine Bilanz erfasst. Gemäß §1 des o.g. Gesetzes (NKFEG NRW) haben die Gemeinden und Gemeinde-verbände spätestens ab dem Haushaltsjahr 2009 ihre Geschäftsvorfälle nach dem System der doppelten Buchführung in ihrer Finanzbuchhaltung zu erfassen. Ziel des Neuen Kommunalen Finanzmanagement ist u.a. die Darstellung des Ge-samtressourcenaufkommens und -verbrauchs durch die Buchung mit den Erfolgsgrö-ßen Aufwand und Ertrag und die Darstellung des Vermögens der Kommune in einer Bilanz . Mit diesen Neuerungen ist es nun besser möglich, das Ziel der intergenerati-ven Gerechtigkeit zu erreichen. Das bedeutet, dass nachfolgende Generationen nicht für Verschuldungen älterer Generationen aufkommen müssen, die schon längst ver-braucht wurden. D


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Product Details
  • ISBN-13: 9783638663397
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 213 gr
  • ISBN-10: 3638663396
  • Publisher Date: 04 Jul 2007
  • Height: 297 mm
  • No of Pages: 80
  • Series Title: German
  • Sub Title: Ergebnisplan und Finanzplan
  • Width: 210 mm


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