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Reform des öffentlichen Haushalts- und Rechnungswesens in Deutschland

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  • Dietrich Budäus
  • Dennis Hilgers

Abstract

Die Rechnungslegung öffentlicher Unternehmen und Gebietskörperschaften auf staatlicher und kommunaler Ebene unterliegt seit einigen Jahren einer intensiven Reformentwicklung. Ausgelöst wurde die Reform durch die Unzulänglichkeiten des kameralen Rechnungssystems, das keinen Überblick über die tatsächliche Vermögens- und Schuldensituation sowie Kosten und Leistungen einer Gebietskörperschaft ermöglicht und somit Fehlsteuerungen und Fehlentscheidungen begünstigt. Das reformierte Haushalts- und Rechnungswesen zielt auf ein auf der Doppik basierendes neben dem Geldverbrauch den tatsächlichen Ressourcenverbrauch sowie Kosten und Leistungen erfassendes Informations- und Planungssystem. Der folgende Beitrag gibt einen Überblick über die einzelnen Reformelemente, stellt den gegenwärtigen Umsetzungsstand vor und zeigt weiteren Reformbedarf auf. Copyright Springer-Verlag 2009

Suggested Citation

  • Dietrich Budäus & Dennis Hilgers, 2009. "Reform des öffentlichen Haushalts- und Rechnungswesens in Deutschland," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(4), pages 377-396, January.
    • Handle: RePEc:spr:metrik:v:19:y:2009:i:4:p:377-396
    DOI: 10.1007/s00187-008-0064-1
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    References listed on IDEAS

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    1. Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498.
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    1. Budäus, Dietrich, 2009. "Manifest zum öffentlichen Haushalts- und Rechnungswesen in Deutschland – Mehr Transparenz, Effektivität und Effizienz in Politik und Verwaltungen durch ein einheitliches doppisches Haushalts- und Rech," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 32(3), pages 282-318.

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