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Konkursabwicklungsprüfung by Bernhard Heni

Konkursabwicklungsprüfung

by Bernhard Heni
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Book cover type: Paperback
  • ISBN13: 9783409135009
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 280
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1988
  • Item Weight: 481 grams
  • BISAC Subject(s): Administrative Law & Regulatory Practice

Werden einer Person Verfugungsrechte uber fremdes Vermogen ubertragen und sind mit der Ausubung der Rechte Ermessensspielraume fUr die beauftragte Person ver- bunden, so bedarf es der Konstituierung von Uberwachungsmechanismen. Das deutsche Recht regelt eine Vielzahl derartiger, im Wirtschaftsleben auftretender Kon- stellationen.lnsoweit reiht sich die Konkursabwicklungsprufung, die die Uberwachung des eigenverantwortlich und nach pflichtgemaBem Ermessen die im Konkurs notwen- digen AbwicklungsmaBnahmen durchfUhrenden Konkursverwalters darstellt, in den Bereich betriebswirtschaftlicher Prufungen. Die Konkursabwicklungsprufung hat, soweit ersichtlich, weder von juristischer noch von okonomischer Seite eine umfassende Untersuchung erfahren. Der Verfasser legt erstmals eine solche Untersuchung vor, die aile relevanten Prufungsgegenstande, die in Betracht kommenden PrUfer und die PrufungsdurchfUhrung umfaBt. Die vorliegende Untersuchung der Konkursabwicklungsprufung grundet auf dem gel- tenden deutschen Konkursrecht. Sie ist einerseits analytischer Natur und zeigt den unbefriedigenden Zustand des bestehenden Uberwachungssystem und die Mangel in der konkreten Handhabung der Prufungspflichten auf. Andererseits werden aus den bestehenden Uberwachungsmangeln Vorschlage fUr eine Verbesserung des Uberwa- chungssystems abgeleitet, die gewahrleisten soli en, daB der Macht des Konkusver- walters ein angemessenes Korrektiv gegenubersteht. GERHARD SCHERRER v Vorwort Oem vorliegenden Buch liegt eine Arbeit zugrunde, die im Mai 1988 yom Fachbereich Wirtschaftswissenschaften der Universitat Regensburg unter dem Titel "Konkurs- abwicklungsprUfung - Gegenstand und DurchfUhrungsprobleme" als betriebswirt- schaftliche Dissertation angenommen wurde. Die Arbeit entstand in meiner Zeit als wissenschaftlicher Assistent am Lehrstuhl fUr Unternehmensrechnung sowie Revi- sions-und Treuhandwesen der obengenannten Fakultat.

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