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Vermögensmanagement von Stiftungen in Deutschland

Vermögensmanagement von Stiftungen in Deutschland

          
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About the Book

Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 2,3, Universität Potsdam, Sprache: Deutsch, Abstract: Neben Akteuren des Staats- und Wirtschaftssektors sind Stiftungen ein wichtiger Bestandteil des so genannten Dritten Sektors und tragen zunehmend Verantwortung in verschiedensten Bereichen des gesellschaftlichen Lebens (z.B. Kultur, Bildung, Wissenschaft, Umweltschutz, Wohlfahrtspflege). Auf Grund der angespannten Haushaltslagen von Bund, Ländern und Kommunen werden staatliche Leistungen in vielen Bereichen immer weiter gekürzt und privates Engagement (z.B. in Form von Stiftungen) immer wichtiger. Aktuell erlebt besonders das deutsche Stiftungswesen einen regelrechten Gründungsboom. Die Zahl und Größe der Stiftungen in Deutschland wächst stetig und einiges spricht dafür, dass dieser Trend auch in den nächsten Jahren anhalten wird. Trotzdem ist das Thema Stiftungen in der Öffentlichkeit wenig bekannt, was auch in der mangelnden Bereitschaft zur Publizität vieler Stiftungen begründet liegt. Die vorliegende Arbeit soll deshalb das deutsche Stiftungswesen genauer beleuchten. Der Schwerpunkt soll dabei auf dem Umgang der Stiftungen mit ihrem Vermögen liegen. Jede Stiftung hat dabei zum einen die Aufgabe hohe Erträge zur Erfüllung des Stiftungszwecks zu erwirtschaften und muss auf der anderen Seite dafür sorgen, dass das Stiftungsvermögen real erhalten bleibt (was den Ausgleich inflationär bedingter Kaufkraftverluste einschließt). Für den dauerhaften Erfolg sind beide Aufgaben gleichermaßen entscheidend. Folglich muss das Management einer Stiftung der Vermögensanlage und -verwaltung besonderes Augenmerk schenken. Trotzdem wurde dem Vermögensmanagement lange Zeit in deutschen Stiftungen nur wenig Beachtung gezollt. Auf Grund der für Stiftungsanlagen positiven Kapitalmarktkonstellation in der Vergangenheit bis zum Jahre 2000 hatten Stiftungen recht selten Probleme mit der Erfüllung ihres Zwecks. Die Aktienmärkte stiegen recht kontinui


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Product Details
  • ISBN-13: 9783638736145
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3638736148
  • Publisher Date: 17 Aug 2007
  • Height: 210 mm
  • No of Pages: 104
  • Series Title: German
  • Weight: 145 gr


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