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Nationale Rechtsgrundlagen für die Erstellung von Abschlüssen von Gebietskörperschaften

Nationale Rechtsgrundlagen für die Erstellung von Abschlüssen von Gebietskörperschaften

          
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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universität Hamburg, Sprache: Deutsch, Abstract: Diese Arbeit erläutert die nationalen Rechtsgrundlagen für die Erstellung von Abschlüssen von Gebietskörperschaften und hinterfragt kritisch ihre Auswirkung auf das Gesamtbild, das im öffentlichen Bereich auf der nationalen Ebene entsteht. Die Reform des öffentlichen Haushalts- und Rechnungswesens schreitet voran. Es gibt derzeit kaum eine Kommune in Deutschland, die sich nicht mit den Auswirkungen der Beschlüsse der Innenministerkonferenz zu dieser Reform auseinander setzt. Mit dem Haushaltsgrundsätzemodernisierungsgesetz wurde die Möglichkeit der Einführung der Doppik statt Kameralistik eröffnet. Kritisch zu beurteilen ist allerdings die Tatsache, dass die Gebietskörperschaften die Wahl zwischen Doppik, erweiterter Kameralistik und Kameralistik haben. Die Länderregelungen geben einerseits größere Spielräume zur Ausgestaltung des Produkthaushalts und ermöglichen stärkere Ausrichtung an die örtlichen Bedürfnisse, anderseits verhindern sie die Transparenz und die unmittelbare Vergleichbarkeit der öffentlichen Verwaltungen. Als Folge entsteht ein Durcheinander verschiedener Systeme, die unter anderem zu Unterschieden bei der Erstellung der Jahresabschlüsse von Gebietskörperschaften im Allgemeinen und bei der Erstellung von Gesamtabschlüssen im Besonderen führen.


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Product Details
  • ISBN-13: 9783668636415
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668636419
  • Publisher Date: 20 Feb 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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