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Bewertungsmodell der musealen Kunstgegenstände von Kommunen

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  • Held, Bärbel

Abstract

Die Umstellung von der Kameralistik auf das Neue kommunale Rechnungswesen bedarf der Eröffnungsbilanz, in der sämtliche Vermögens- und Kapitalwerte abgebildet sein müssen. Dies betrifft auch die Kunstgegenstände in kommunalem Besitz. In diesem Artikel wird ein Projektansatz zum Inventurvorgehen im Vergleich zur Inventur in Handels- und Industrieeinrichtungen, als auch zur Bewertung von Kunstgegenständen dargestellt. Es wird ein Modell mit einem innovativen Bewertungsansatz gewählt, der in erster Linie auf den Nutzen von Kunst in den und für die Kommunen abstellt und auf das sogenannte Hessische Bewertungsmodell aufsetzt.

Suggested Citation

  • Held, Bärbel, 2010. "Bewertungsmodell der musealen Kunstgegenstände von Kommunen," Weidener Diskussionspapiere 22, University of Applied Sciences Amberg-Weiden (OTH).
  • Handle: RePEc:zbw:hawdps:22
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    More about this item

    Keywords

    Eröffnungsbilanz; Doppik; Inventur; Kommune; Kunstbewertung; Kunstgegenstände; Kunstnutzen; Projekt;

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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