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Unternehmensbewertung Und Rechtsprechung

Unternehmensbewertung Und Rechtsprechung

          
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About the Book

Untemehmensbewertungen bereiten den meisten Juristen Alptraume; viele Richter neigen deshalb dazu, ihre Verantwortung fur die Werthohe durch einen Ruckzug auf die "anerkannten Grundsatze der Betriebswirtschaftslehre" voll auf den Sachverstan- digen zu uberwalzen. Damit werden indessen manche Sachverstandigen ubertordert: Es fehlt den Sachverstandigen oft das BewuBtsein, daB derartige Bewertungsfragen immer auch Rechtsfragen darstellen, also rechtsgerecht beantwortet werden sollen; es fehlt den Sachverstandigen aber gelegentlich auch die betriebswirtschaftliche Kompe- tenz. Bewertungsfragen sind heute zur Angelegenheit von Spezialisten geworden; es ist langst nicht mehr so, daB etwa jeder Wirtschaftsprufer (oder gar jeder Hochschul- lehrer fUr Betriebswirtschaftslehre) zu beliebigen Bewertungsfragen in sachverstandi- ger Weise Stellung nehmen konnte. Ertahrung, ohnehin nicht immer vorhanden (insbe- sondere nicht in Spezialbereichen), genugt hier nicht; es bedart deren intellektueller Bewaltigung, es bedart, was man keineswegs bei allen Okonomen voraussetzen dart, der Einsicht in grundlegende wirtschaftliche Zusammenhi: inge. Noch groBere Vorsicht ist hinsichtlich der Literatur geboten: Zwar gibt es viele solide Arbeiten, aber es finden sich noch mehr unsolide; Darstellungen von "anerkannten Bewertungsgrundsatzen der Betriebswirtschaftslehre" dart der Richter keineswegs blind vertrauen. Wenn sich Eitelkeit, wie so oft, mit Eigensinn paart, kommen wunderli- che Bewertungsthesen zustande; ein Richter mit entsprechender Sensibilitat wird bei den hier gemeinten Beitragen freilich schon yom Sprachniveau her miBtrauisch wer- den; bestimmte Stilmerkmale sind stets ein untrugliches Zeichen unzureichenden Sachverstands. Insofem gefahrlicher sind die zahllosen Arbeiten, die der Durchset- zung bestimmter Eigeninteressen dienen; auf wenigen Gebieten werden so ungeniert Passagen aus Parteigutachten unter dem Signum objektiver Wahrheiten publiziert.


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Product Details
  • ISBN-13: 9783409133333
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1987 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 15 mm
  • Width: 170 mm
  • ISBN-10: 340913333X
  • Publisher Date: 01 Jan 1987
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 259
  • Series Title: Neue Betriebswirtschaftliche Forschung (Nbf)
  • Weight: 462 gr


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