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Bewertungsmodell der musealen Kunstgegenstände von Kommunen

Listed author(s):
  • Held, Bärbel
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    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.

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    Paper provided by University of Applied Sciences Amberg-Weiden (OTH) in its series Weidener Diskussionspapiere with number 22.

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    Date of creation: 2010
    Handle: RePEc:zbw:hawdps:22
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