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Kleine Aktiengesellschaft

Kleine Aktiengesellschaft


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About the Book

Inhaltsangabe: Einleitung: Mit der Verabschiedung des „Gesetzes für kleine Aktiengesellschaften und zur Deregulierung des Aktienrechtes" ist eine lange von Wirtschaft und Wissenschaft geforderte Änderung des Aktiengesetzes erfolgt. Das am 10. August 1994 in Kraft getretene Gesetz soll die Attraktivität der Gesellschaftsform Aktiengesellschaft für mittelständischen Unternehmen erhöhen. Dies wurde erforderlich, da die meisten mittelständischen Unternehmen bisher in der Rechtsform der GmbH oder als Personenhandelsgesellschaften organisiert sind. Insgesamt gibt es in Deutschland nur etwa 3000 Aktiengesellschaften. Auf jede Aktiengesellschaft kommen somit etwa 200 GmbHs. Wenn es jedoch um die Eigenmittelfinanzierung bei gleichzeitigem Erhalt der Selbständigkeit geht, ist die Aktiengesellschaft die am besten geeignete Rechtsform. Da das Aktiengesetz in der Vergangenheit von dem Leitbild der großen börsennotierten Publikumsgesellschaft ausging, waren Regelungsdichte und Formenstrenge bei dieser Rechtsform dermaßen hoch, daß nicht nur die kleinen, sondern auch größere Unternehmen davon abgehalten wurden, sich als AG unmittelbaren Zugang zum Kapitalmarkt zu verschaffen. Dies hat zur Folge, daß mittelständische Unternehmen ihr Wachstum immer mehr über Kredite finanzieren müssen. Der dadurch entstehende Mangel an Eigenkapital kann besonders in schwierigen wirtschaftlichen Lagen existenzbedrohend sein. Bei in Konkurs gegangenen Unternehmen, die weniger als 50 Mitarbeiter beschäftigt hatten, ist mangelnde Eigenkapitalausstattung in bis zu neunzig Prozent der Fälle der Grund für das Scheitern gewesen. Das Ziel der vorliegenden Arbeit ist es aufzuzeigen, ob die Kleine AG für kleine mittelständische Unternehmen tatsächlich eine sinnvolle Alternative zur GmbH darstellen kann. Es ist jedoch dabei zu beachten, daß auch die Kleine Aktiengesellschaft - ebenso wie die anderen Gesellschaftsformen - keine optimale Rechtsform sein kann. Auch die Rechtsform, die zu einer bestimmten Zeit die


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Product Details
  • ISBN-13: 9783838633565
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Weight: 281 gr
  • ISBN-10: 3838633563
  • Publisher Date: 02 May 2001
  • Height: 210 mm
  • No of Pages: 170
  • Series Title: German
  • Sub Title: Eine sinnvolle Alternative für mittelständische Unternehmen?
  • Width: 148 mm


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