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Haushaltsreformen in Deutschland. Modernisierung des Haushalts- und Rechnungswesen in öffentlichen Verwaltungen

Haushaltsreformen in Deutschland. Modernisierung des Haushalts- und Rechnungswesen in öffentlichen Verwaltungen

          
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About the Book

Bachelorarbeit aus dem Jahr 2013 im Fachbereich BWL - Investition und Finanzierung, Note: 1.7, Universität Hamburg (Sozialoekonomie), Veranstaltung: Bachelorarbeit, Sprache: Deutsch, Abstract: Das öffentliche Rechnungs- und Haushaltswesen in Deutschland befindet sich seit Jahren in einem fundamentalen Umbruch (PwC, 2009 S. 1 ff.). Das traditionelle Rechnungswesen beschränkt sich primär auf den Nachweis des Zahlungsstroms. Ressourcenverbräuche und die Effizienz der Mittelverwendung bleiben unberücksichtigt (Portal Olev.de, 2013). Dieses jahrhundertealte System der Verwaltungskameralistik birgt gra-vierende Mängel in sich und führt zur Intransparenz auf der Finanzseite und zu einer Fehlsteuerung auf Seiten der Regierung und Verwaltung. Die vorangegangene Finanz- und Wirtschaftskrise führt zu massiven Staatsausgaben um die Konjunktur stabil zu halten. (Portal Destatis.de, 2012). Dieses politische Vorgehen impliziert eine höhere Pro-Kopf-Verschuldung der Bürger und verpflichtet gleichzeitig zum Ausgleich des öffentlichen Haushalts in Form von Steuern und Beiträgen (Portal Steuerzahler.de, 2013). Um das Vertrauen der Haushaltspolitik bei den Bürgern zurück zu gewinnen, muss eine Good Governance1 im Bereich der Haushaltssteuerung eingeführt werden. Ein wesentlicher Bestandteil ist die Modernisierung der öffentlichen Haushaltsführung. Zwei Aspekte spielen eine vordergründige Rolle. Zum einen den Haushalt effektiv und effizient zu steuern, zum anderen den Staat und die Gesellschaft mit dem Haushalt wirksam zu steuern. Um eine vollständige Nachvollziehbarkeit über den Geldfluss und den Ressourcenverbrauch zu gewährleisten, ist die Einführung eines doppischen Rechnungssystems unumgänglich. Sämtliche Leistungsvereinbarungen sind mit Budgets verbunden und bilden somit eine Ausgabenobergrenze (Seiwald, et al., 2013 S. 9). Eine optimale Steuerung von Staat und Gesellschaft kann nur dann erfolgen, wenn die eingesetzten öffentlichen Mittel ein Maximum an erzielten Ergebnissen und


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Product Details
  • ISBN-13: 9783656695646
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 72 gr
  • ISBN-10: 3656695644
  • Publisher Date: 12 Aug 2014
  • Height: 210 mm
  • No of Pages: 44
  • Spine Width: 3 mm
  • Width: 148 mm


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