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Bilanzzweck der öffentlichen Verwaltung im Kontext zu HGB, ISAS und IPSAS


  • Stein, Bärbel


Die Innemninisterkonferenz der Länder hat sich für eine grundlegende Reform des Gemeindehaushaltsrechts ausgesprochen. Absicht der Reform ist die Abkehr von der verrichtungsorientierten Steuerung der Verwaltung, hin zu einer ergebnisorientierten Steuerung. Das neue kommunale Haushalts- und Rechnungswesen soll hierfür die erforderlichen Informationen liefern. Fast völlig außer Acht gelassen wird beim Überganz zum ressourcenorientierten Rechnungswesen jedoch der internationale Kontext. Bezüglich der internationalen Standardisierung des öffentlichen Rechnungswesens hat das Public Sector Committee der International Federation of Accountants (IFAC-PSC) 1996 begonnen, für die weltweite Anwendung vorgesehene Rechnungslegungsstandards zu entwickeln. Im Folgenden wird auf diese Rechnungslegungsstandards im Kontext zum Neuen Kommunalen Rechnungswesen eingegangen.

Suggested Citation

  • Stein, Bärbel, 2008. "Bilanzzweck der öffentlichen Verwaltung im Kontext zu HGB, ISAS und IPSAS," Weidener Diskussionspapiere 6, University of Applied Sciences Amberg-Weiden (OTH).
  • Handle: RePEc:zbw:hawdps:6

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    References listed on IDEAS

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    More about this item


    Doppik; Bilanz; Bewertungsrichtlinien; Neues Öffentliches Rechnungswesen; HGB; ISAS und IPSAS;

    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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