Die Bedeutung eines effizienten Risikomanagements zur Begrenzung des Haftungsrisikos des Geschäftsführers in der Insolvenz
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Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Allgemeines, Note: 1,7, Fachhochschule für die Wirtschaft Hannover, Sprache: Deutsch, Abstract: Die Schlagzeilen und Pressemitteilungen über Firmeninsolvenzen, Liquiditätsprobleme und leeren Kassen gehören in der letzten Zeit zu unseren alltäglichen Themen. Das sind Themen, die im letzten Jahr kaum eine Rolle spielten, denn seit Einführung des neuen Insolvenzrechts zum 01.01.2009 gab es den Trend, dass sowohl die Unternehmens- wie auch die Privatinsolvenzen zurückgegangen sind. In 2009 hat sich dieser Trend jedoch aufgrund der Rezession umgedreht. Ausgelöst durch die Wirtschaftskrise in 2008 mussten Mitte 2009 15 % mehr Unternehmen Insolvenz anmelden als in 2008. Das sind erschreckende Tatsachen, die viele Unternehmer unsicher werden lassen, denn es kann schnell jedes Unternehmen treffen wie aus täglichen Pressemitteilungen zu hören ist, so z.B. auch kürzlich das gro e Versandhaus Quelle. Meist fühlen sich die Unternehmer sicher, wenn es sich bei dem Unternehmen um eine Gesellschaft mit beschränkter Haftung handelt. Denn es ist ein weit verbreiteter Irrtum, dass die GmbH lediglich mit ihrem Stammkapital haftet und die GmbH-Geschäftsführer persönlich nicht haften müssen. Ziel dieser Arbeit ist, einem GmbH-Geschäftsführer aufzuzeigen, in welchen Fällen er persönlich haftet. Es soll darauf aufbauend dargestellt werden, wie das Haftungsrisiko aufgrund eines effizienten Risikomanagements minimiert oder auch ausgeschlossen werden kann. Dem Geschäftsführer sollen Handlungsalternativen und Gestaltungsmöglichkeiten ver-anschaulicht werden, um die Gesellschaft vor dem Insolvenzfall zu schützen oder aber auch die Insolvenz als Möglichkeit der Sanierung und somit einer Chance für die Zukunft zu nutzen.
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