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Haushaltssicherungskonzepte - Notwendigkeit, Ziel und Funktionsweise
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ISBN10: 3640859146
ISBN13: 9783640859146
Publisher: Grin Verlag
Published: Mar 29 2011
Pages: 34
Weight: 0.13
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640859146
Publisher: Grin Verlag
Published: Mar 29 2011
Pages: 34
Weight: 0.13
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2005 im Fachbereich VWL - Finanzwissenschaft, Note: 2,0, Universität Leipzig (Institut für Finanzen / Finanzwissenschaften), Veranstaltung: Aktuelle Problem der Gemeindefinanzierung, Sprache: Deutsch, Abstract: 1. Einleitung Die Kommunen sind durch den Gesetzgeber zu Sparsamkeit und Wirtschaftlichkeit verpflichtet, die Summe der Einnahmen und Ausgaben soll ausgeglichen sein. Dieses ist heute jedoch nur noch in wenigen Gemeinden möglich. Immer öfter führen steigende finanzielle Belastungen und stagnierende Einnahmen zu Defiziten in den öffentlichen Haushalten. Unausgeglichene Haushalte sind zum kommunalpolitischen Alltag geworden. Gemeinden, die den vom Gesetzgeber, geforderten Haushaltausgleich nicht nachkommen können, sind verpflichtet ein Konzept zu erarbeiten in den beschrieben wird, wie das bestehende Defizit wieder ausgeglichen werden kann. Das umfassendste Instrument zur Umsetzung von Konsolidierungsma nahmen ist das Haushaltssicherungskonzept (HSK).(1) Im Rahmen dieser Arbeit soll zuerst auf die Notwendigkeit der Erstellung eines Haushaltssicherungskonzepts eingegangen werden. Darauf aufbauend soll anschlie end die Ziele erläutert werden, die mit der Aufstellung eines Haushaltssicherungskonzepts verfolgt werden sollen. Der Hauptteil der Arbeit wird sich mit der konkreten Aufstellung, Ausgestaltung und den Konsolidierungsma nahmen eines Haushaltssicherungskonzeptes beschäftigen. Im abschlie enden Fazit soll darauf eingegangen werden, in wie fern die beabsichtigten Ziele mit Hilfe des Haushaltssicherungskonzepts erreicht werden können. [...] _____ (1) Schwarting (2003), S. 83
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