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Entwicklung rechnungswesenbasierter Systeme zur Stabilisierung der Kommunalfinanzen
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Das steigende Volumen der Liquidittskredite gefhrdet insbesondere in Nordrhein-Westfalen die Fhigkeit der Gemeinden, ihre Aufgaben dauerhaft erfllen zu knnen. Christian Fritze analysiert das die kommunalen Finanzen determinierende rechtliche, politische und wirtschaftliche System und identifiziert dessen Schwchen, um anschlieend neue Systeme zu entwickeln, durch die die Kommunalfinanzen stabilisiert werden knnen.
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