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Bilanzzweck der öffentlichen Verwaltung im Kontext zu HGB, ISAS und IPSAS


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  • Stein, Bärbel
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    Die Innemninisterkonferenz der Länder hat sich für eine grundlegende Reform des Gemeindehaushaltsrechts ausgesprochen. Absicht der Reform ist die Abkehr von der verrichtungsorientierten Steuerung der Verwaltung, hin zu einer ergebnisorientierten Steuerung. Das neue kommunale Haushalts- und Rechnungswesen soll hierfür die erforderlichen Informationen liefern. Fast völlig außer Acht gelassen wird beim Überganz zum ressourcenorientierten Rechnungswesen jedoch der internationale Kontext. Bezüglich der internationalen Standardisierung des öffentlichen Rechnungswesens hat das Public Sector Committee der International Federation of Accountants (IFAC-PSC) 1996 begonnen, für die weltweite Anwendung vorgesehene Rechnungslegungsstandards zu entwickeln. Im Folgenden wird auf diese Rechnungslegungsstandards im Kontext zum Neuen Kommunalen Rechnungswesen eingegangen. -- Germany started a fundamental reform of the public budget right. Intention of the reform is the break with the input-oriented controlling of the administation to a result-oriented controlling. The conventional accounting system represents for this the necessary information only insufficiently. But the new public accounting system ignores the international context. Concerning the international standardisation of the public accounting system the Public Sector Committee of International Federation of Accountants (IFAC-PSC) 1996 developed for world-wide application accounting standards. This article analyses these accounting standards in the context to the new public accounting system.

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    Bibliographic Info

    Paper provided by University of Applied Sciences Amberg-Weiden (OTH) in its series OTH im Dialog: Weidener Diskussionspapiere with number 6.

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    Date of creation: 2008
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    Handle: RePEc:zbw:hawdps:6

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    Keywords: Doppik; Bilanz; Bewertungsrichtlinien; Neues Öffentliches Rechnungswesen; HGB; ISAS und IPSAS;

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