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Grundlagen Kommunaler Finanzierung Und Verschuldung by Marcus Sidki

Grundlagen Kommunaler Finanzierung Und Verschuldung

by Marcus Sidki
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Book cover type: Paperback
  • ISBN13: 9783658047092
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Springer Gabler
  • Publisher Imprint: Springer Gabler
  • Publication Date:
  • Pages: 39
  • Original Price: EUR 14.01
  • Language: German
  • Edition: 2014
  • Item Weight: 82 grams
  • BISAC Subject(s): Finance / General

Das Finanzsystem des kommunalen Sektors in Deutschland zeigt in ansteigendem Ma e Schw�chen bei der Sicherstellung der Stabilit�t und einer ausreichenden H�he der Einnahmebasis zur Deckung der entsprechenden Ausgaben auf. Schwankungsanf�llige Einnahmen stehen stetigen und anwachsenden Ausgaben gegen�ber, woraus strukturell negative Finanzierungssalden und somit eine zunehmende Notwendigkeit zur Aufnahme kommunaler Verschuldung resultieren. Die nachfolgende Abhandlung verfolgt das Ziel, die strukturellen Defizite im kommunalen Finanzsystem aufzuzeigen. Dabei erfolgt ein grundlegender Einblick in den Aufgabenbereich und vor allem in das Finanzmanagement der Kommunen, was deren Not offenbart. Die prozyklische Diskrepanz aus Einnahmen und Ausgaben kann dabei als eine Quelle der finanziellen Missst�nde identifiziert werden. Dies bewirkt in Konsequenz f�r viele Kommunen eine �berbordende Verschuldung, die insbesondere im Bereich der "schlechten" Verschuldung, d.h. der Aufnahme von Kassenverst�rkungskrediten, f�r manche Kommunen bedrohliche Ausma e annimmt. Die k�nftigen Herausforderungen werden ferner tendenziell weiter ansteigen.

Dr. Marcus Sidki ist im Corporate Banking bei einer internationalen Großbank sowie als Lehrbeauftragter an der Dualen Hochschule Baden-Württemberg Mannheim und der Graduate School Rhein-Neckar beschäftigt.

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