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Die kommunale Finanzkontrolle

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  • Andreas Glöckner
  • Holger Mühlenkamp

Abstract

Im vorliegenden Beitrag wird das System der kommunalen Haushalts- und Finanzkontrolle in Deutschland, bestehend aus örtlicher und überörtlicher Prüfung sowie der staatlichen Kommunalaufsicht, synoptisch dargestellt und analysiert. Dabei werden verschiedene Schwächen identifiziert und entsprechende Verbesserungsmöglichkeiten aufgezeigt. Vieles spricht im Ergebnis für die Schaffung einer mit ausreichendem Sachverstand und Sanktionsmöglichkeiten versehenen, politisch unabhängigen Instanz. Copyright Springer-Verlag 2009

Suggested Citation

  • Andreas Glöckner & Holger Mühlenkamp, 2009. "Die kommunale Finanzkontrolle," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(4), pages 397-420, January.
  • Handle: RePEc:spr:metrik:v:19:y:2009:i:4:p:397-420
    DOI: 10.1007/s00187-008-0065-0
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    References listed on IDEAS

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    1. Mueller,Dennis C., 2003. "Public Choice III," Cambridge Books, Cambridge University Press, number 9780521894753.
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    Cited by:

    1. Christofzik, Désirée I. & Kessing, Sebastian G., 2018. "Does fiscal oversight matter?," Journal of Urban Economics, Elsevier, vol. 105(C), pages 70-87.

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