Die Aktiengesellschaft Und Der Konzern: Betriebswirtschaftliche Einführung in Das Aktiengesetz Von 1965
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Unmittelbar nach Verkiindung des Aktiengesetzes von 1965 brachte das "Betriebswirtschaftliche Repetitorium" der Zeitschrift fiir Betriebswirtschaft in einer langeren Aufsatzreihe eine Einfiihrung in das neue Aktienrecht, wobei die betriebswirtschaftliche Problematik in den Vordergrund gestellt wurde. Auf Grund des vielfach geauBerten Wunsches der Leser entschlossen sich Verlag und Autor, diese Einfiihrung in wesentlich erweiterter Fassung als Buch zu veroffentlichen. Moge dieser kleinen Schrift der gleiche Erfolg beschieden sein wie dem "Repetitorium der Betriebswirlschaftslehre" des gleichen Verfassers. J. Loffelholz Inhaltsverzeichnis 1. Entstebung der Aktiengesellscbaft und Entwiddung der Akti- gesetzgebung . . . . . . . . . . . . . . . . . . . . . 11 . Die Aktiengesellschaft als Kapitalgesellsch. aft . . 11 Die Anfange der Aktiengesellsch. aft . . . . . . . 11 Die Entstehung der modernen Aktiengesellschaft 13 Karl Marx iiber die Aktiengesellschaft . . . . 13 Die Bedeutung der Aktiengesellschaft in Zahlen 14 Entwicklung der Aktiengesellsch. aften (Statistik) 14 Hat sich die AG bewahrt? . . . . . . . . . 15 Die Entwicklung der Aktiengesetzgebung . . 15 2. Begriff und Wesen der Aktiengesellscbaft 19 Begriff der Aktiengesellschaft 19 Die Aktie . . . . . . . 19 Die Belegschaftsaktie . . . . . 20 Die Rech. te des Aktioniirs . . . 21 Nennwertaktie und Quotenaktie 21 Inhaber- und Namensaktie . . 22 Stammaktien und Vorzugsaktien 23 Gratisaktien oder Kapitalberechtigungsaktien 24 Zwischenscheine 24 Die Volksaktie . . . . . . . . . . . 24 Erwerb eigener Aktien . . . . . . . 26 Wirtschaftliche Sonderformen der AG 27 Aktiengesellschaft europiiischen Typs 27 3. Die Griindung der Aktiengesellschaft 29 Arten der Griindung . . . . . 29 Einheits-und Stufengriindung. . . . . . 30 Die Griindungsbilanz . . . . . . . . . . 30 Der Finanzplan bei Griindung einer Aktiengesellschaft 30 Finanzplan fUr die ersten 5 Jahre nach der Griindung 31 32 Schema der betrieblichen Kapitalbedarfsrech. nung Die Ermittlung des Kapitalbedarfs . . . . . 33 Eine iibersch. lagliche Kapitalbedarfsrech. nung 33 Der Griindungsvorgang . . . . . . . . .
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