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Risikomanagement und KonTraG by Zinner, Carsten

Risikomanagement und KonTraG

by Carsten Zinner
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Book cover type: Paperback
  • ISBN13: 9783638698481
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 54
  • Original Price: GBP 32.9
  • Language: German
  • Edition: 2. Auflage
  • Item Weight: 82 grams
  • BISAC Subject(s): Management

Studienarbeit aus dem Jahr 2000 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 3,0, Universität Bayreuth (Rechts- und wirtschaftswissenschaftliche Fakultät), Sprache: Deutsch, Abstract: In den vergangenen Jahren ist es zu verschiedenen Krisen und Zusammenbrüchen in Unternehmen, wie z.B. diejenigen von Balsam, Schneider und Sachsenmilch gekommen. Diese wurden nach Auffassung der Öffentlichkeit sowie offensichtlich auch nach Meinung des Gesetzgebers, durch fehlendes Risikobewu tsein verursacht. Daraufhin wurde der Gesetzgeber tätig, da er die zu beobachtenden Unternehmenskrisen und -zusammenbrüche auch auf Schwächen und Verhaltensfehlsteuerungen im deutschen Unternehmenskontrollsystem zurückführte. Nach einer mehrjährigen Reformdiskussion ist das Gesetz zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG) am 1. Mai 1998 in Kraft getreten. Der Gesetzgeber hat dabei die nähere Ausgestaltung des Risikomanagementsystems weitgehend offengelassen, um den Entwicklungen der Theorie sowie der Unternehmens- und Beratungspraxis nicht vorzugreifen. Dadurch wurde die Diskussion um das Risikomanagement neu entfacht. Gegenstand dieses Buches ist die Ausgestaltung des Risikomanagementsystems unter Beachtung der Anforderungen des Gesetzgebers. Diesbezüglich ist zu erörtern, welcher Risikobegriff dem Gesetz zugrunde gelegt ist und welche Bestandteile das Risikomanagement der betroffenen Unternehmen mindestens umfassen mu , um den gesetzlichen Vorgaben zu genügen.

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