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Modell zur Ermittlung des Erhaltungsaufwandes von Kunst- und Kulturgütern in kommunalen Bilanzen

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  • Held, Bärbel

Abstract

Dieser Beitrag untersucht die Möglichkeiten der Bewertung von Kunst- und Kulturgegenständen im neuen doppischen Finanzwesen der Kommunen im Kontext zum Zweck der Bilanzierung und schließt mit einem Modellvorschlag zur Ermittlung des Erhaltungsaufwandes. Die ergebnisorientierte Steuerung und die generationsgerechte Bewirtschaftung stehen im Vordergrund des neuen kommunalen Finanzmanagements. Eine wirtschaftliche Bewertung der bilanziellen Bestandteile ist hierbei wichtig, ob aber auch eine Marktbewertung notwendig ist, wird in diesem Beitrag zur Diskussion gestellt. In Anlehnung an die Methodik der Bewertung immaterieller Vermögensgegenstände der Handelsbilanz nach IFRS wird die Idee nach indikativen Bewertungsmodellen hier für die Kunst weiterverfolgt. Kunst und Kulturgüter in staatlichen Besitz haben keinen Marktzweck sondern besitzen soziale Werte und Funktionen, die es zu erhalten gilt. Hierzu bedarf es der Transparenz über die tatsächlich notwendigen Aufwende zur Substanzerhaltung.

Suggested Citation

  • Held, Bärbel, 2009. "Modell zur Ermittlung des Erhaltungsaufwandes von Kunst- und Kulturgütern in kommunalen Bilanzen," Weidener Diskussionspapiere 16, University of Applied Sciences Amberg-Weiden (OTH).
  • Handle: RePEc:zbw:hawdps:16
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    More about this item

    Keywords

    Kunst- und Kulturgüter; Erhaltungsaufwand; Bilanz; Bewertungsrichtlinien;

    JEL classification:

    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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