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Gründungen, Umwandlungen, Fusionen, Sanierungen

Gründungen, Umwandlungen, Fusionen, Sanierungen


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About the Book

Welche Bedeutung den Problemen der Gründung, Umwandlung, Fusion und Sanierung zukommt, ist uns aus den Erfahrungen des letzten Jahrzehnts noch gegenwärtig. Der Wiederaufbau der deutschen Wirtschaft, die Anpassung der vorhandenen Organisationsformen an die veränderten Steuer-und Marktver- hältnisse, die Entflechtung und Rekonzentration, partielle Wirtschaftskrisen u. ä. haben recht erhebliche strukturelle Bewegungen im Ordnungsgefüge der Wirtschaft und einzelner Unternehmungen ausgelöst. Den dadurch aufgewor- fenen Fragen nach den Ursachen, dem Vollzug und den Wirkungen dieser Ver- änderungen nachzugehen, ist eine interessante und vielseitige Aufgabe. Die vorliegende Arbeit behandelt diese Thematik aus betriebswirtschaftlicher Sicht, muß dabei jedoch auch auf privat rechtliche und steuerliche Fragen ein- gehen, soweit sie für das Verständnis der bezeichneten wirtschaftlichen Bewe- gungsvorgänge notwendig sind. Der vorgegebene Umfang des Buches zwingt zu einer Beschränkung auf die Darstellung der Grundzüge dieses Fragenkrei- ses; soweit es möglich ist, werden jedoch auch die wichtigsten Detailprobleme kurz erörtert. LIESEL BECKMANN EHRENFRIED PAUSENBERGER Inhaltsverzeichnis Seite Vorbemerkungen: Oberbegriff und Fragestellung 11 Erstes Kapitel Gründungen 1. Die Begriffe Gründung und Errichtung. . 13 11. Die betriebswirtschaftlichen Kriterien des Gründungsvorgangs 14 IH. Die wichtigsten Unternehmungsformen und der Gründungsvorgang im einzelnen . . . . . 17 1. Die Einzelunternehmung 17 2. Die Stille Gesellschaft . 19 3. Die Offene Handelsgesellschaft 21 4. Die Kommanditgesellschaft . . 22 5. Die Gesellschaft mit beschränkter Haftung 23 6. Die Aktiengesellschaft . . 24 a) Begriff und Bedeutung 24 b) Gründungswege . . . 26 c) Die Besteuerung des Gründungsvorganges 32 IV. Die Gründungsbilanz 32 Zweites Kapitel Umwandlungen 35 1. Begriff 36 II. Umwandlungsmotive 37 1. Wachstum und Kapitalbeschaffung 37 2.


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Product Details
  • ISBN-13: 9783663126126
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 108
  • Series Title: Die Wirtschaftswissenschaften
  • Weight: 222 gr
  • ISBN-10: 3663126129
  • Publisher Date: 01 Jan 1961
  • Edition: 1961 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 6 mm
  • Width: 156 mm


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