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Neues Kommunales Finanzmanagement Nordrhein-Westfalen

Neues Kommunales Finanzmanagement Nordrhein-Westfalen

          
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About the Book

Am 01. Januar 2005 ist fur die Kommunen in NRW ein neues Haushaltsrecht in Kraft getreten. Mit der Novellierung wird die Kameralistik durch ein modernes kaufmannisches Buchungs- und Rechnungswesen ersetzt. Es erfolgt dabei eine Orientierung am Handelsgesetzbuch und an den Grundsatzen ordnungsmassiger Buchfuhrung, auf der Grundlage der in einem mehrjahrigen Modellprojekt gewonnenen Erkenntnisse. Die Stadte, Gemeinden und Kreise in Nordrhein-Westfalen haben vier Jahre Zeit bis zur Umstellung ihres Haushalts- und Rechnungswesens. Spatestens am 01. Januar 2009 mussen alle Kommunen in Nordrhein-Westfalen nach dem NKFG wirtschaften und haushalten. Die vorliegende Kommentierung setzt sich mit den wesentlichen Veranderungen im Zuge der Umstellung auf die Doppik auseinander. Sie bietet eine Hilfestellung bei dem Umgang mit dem Neuen Kommunalen Finanzmanagement. In einem 1. Teil werden die Grundzuge des NKF, die Wurzeln der Reformuberlegungen sowie die wesentlichen Inhalte und Begrifflichkeiten dargestellt. Im 2. Teil des Buches werden das Einfuhrungsgesetz, die Anderungen in der Gemeindeordnung sowie die neue Gemeindehaushaltsverordnung kommentiert. In der Kommentierung werden dabei bewusst Schwerpunkte gesetzt und die Unterschiede oder auch Gemeinsamkeiten zum bisherigen kameralen Recht verdeutlicht. Hierbei sind die Erfahrungen der Autoren aus der Begleitung des Modellprojekts "Doppischer Kommunalhaushalt in NRW" sowie aus dem Gesetzgebungsverfahren eingeflossen. Ziel der Kommentierung ist es, allen, die mit der Umstellung auf das NKF in den Verwaltungen und den Raten befasst sind, sowie den kommunalpolitisch Interessierten moglichst rasch eine erste Orientierung zu den neuen gesetzlichen Bestimmungen zu bieten. Die Autoren betreuen begleitend zu dem Druckwerk eine Internetseite mit laufend aktualisierten weitergehenden Informationen zu dem Umstellungsprozess bzw. zu dem NKFG. Auf der Internetseite www.nkf-kommentar.de finden sich erganzende Informationen zu der Kommentierung. Die Autoren: Dieter Freytag, Beigeordneter und Stadtkammerer der Stadt Bruhl; Claus Hamacher, Beigeordneter, und Andreas Wohland, Referent, beide Letztgenannten beim Stadte- und Gemeindebund.
About the Author: Dieter Freytag, Beigeordneter und Stadtkammerer der Stadt Bruhl; Claus Hamacher, Beigeordneter; Andreas Wohland, Hauptreferent, beide Letztgenannten beim Stadte- und Gemeindebund NRW; Beatrice Dott, Referentin bei der Kommunalen Gemeinschaftsstelle fur Verwaltungsmanagement.


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Product Details
  • ISBN-13: 9783555304571
  • Publisher: Kohlhammer
  • Publisher Imprint: Kohlhammer
  • Height: 210 mm
  • No of Pages: 364
  • Series Title: Kommunale Schriften Fur Nordrhein-Westfalen
  • Weight: 700 gr
  • ISBN-10: 3555304577
  • Publisher Date: 12 Aug 2009
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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