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Intergenerative Gerechtigkeit mit dem Ressourcenverbrauchskonzept

Intergenerative Gerechtigkeit mit dem Ressourcenverbrauchskonzept

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Allgemeines, Note: 1, Justus-Liebig-Universität Gießen (Verwaltungs- und Wirtschaftsakademie Gießen), Sprache: Deutsch, Abstract: Das derzeitige Haushaltsrecht stellt den Ressourcenverbrauch und das Ressourcenaufkommens unzureichend dar. Es mangelt an einer vollständigen Erfassung des Vermögens. Abschreibungen werden nicht flächendeckend berechnet und künftige Finanzlasten (Pensionsverpflichtungen) werden nicht zeitgerecht zugeordnet . Mit Einführung der Doppelten Buchführung in die öffentlichen Verwaltungen soll ein wichtiges Ziel erreicht werden. Die intergenerative Gerechtigkeit, ein demokratisches Grundprinzip, soll mit dem Neuen Rechnungs- und Steuerungssystem verwirklicht werden. Auch der anhaltenden Finanznot der Städte und Gemeinden soll mit dem neuen Rechnungswesen erfolgreich begegnet werden. Der Deutsche Bundestag hat seinen letzten ausgeglichenen Haushalt 1969 beschlossen. Bis zum Jahre 2004 ist der gesamtstaatliche Schuldenstand auf 1,4 Billionen Euro angestiegen. Der Verteilungsschlüssel der Einnahmen wurde bundesfreundlicher und es erfolgte zunehmend eine Entlastung des Bundeshaushaltes durch Aufgabenübertragungen auf Länder und Kommunen. Alarmierend ist die Verschuldung der Kommunalhaushalte (8,5 Milliarden Defizit) und dramatisch ist die Entwicklung der Kassenkredite (gestiegen in 2003 um 5,0 Milliarden auf 16,25 Milliarden und im 1. Quartal 2004 weitergestiegen auf 17,7 Milliarden ). Die Investitionen gingen zeitgleich um 12 Milliarden zurück . Die Kommunen sind strukturell unterfinanziert und die Länder kommen der verfassungsrechtlichen Pflicht zur Gewährleistung einer ausreichenden finanziellen Ausstattung der Kommunen nicht nach. Seit der Beschlussfassung der Innenministerkonferenz vom 20. und 21.11.2003 zur Einführung der Doppelten Buchführung in Konten (Doppik) stehen die deutschen Kommunen vor einer tiefgreifenden Reform ihres Rechnungswesens. Die zahlungsorientierte Kameralistik


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Product Details
  • ISBN-13: 9783638947251
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3638947254
  • Publisher Date: 01 Jun 2008
  • Height: 210 mm
  • No of Pages: 120
  • Series Title: German
  • Weight: 168 gr


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