Rund um den Globus, überall Buchungstricks

Unredlichkeiten in der Buchführung werden ganz oben auf der Tagesordnung der Bankiers stehen, wenn sie sich zum Jahrestreffen des Internationalen Währungsfonds (IWF) und der Weltbank in Washington D.C. versammeln werden. Der IWF sollte mehr tun, als dem privaten Sektor Ratschläge zu erteilen, wie er mit den Problemen seiner Buchhaltung umgehen solle; auch die Tricks in der Buchführung der Regierungen und die IWF eigenen Machenschaften sollten angesprochen werden, meint Nobelpreisträger Joseph Stiglitz.

Die Skandale um die Firmen Arthur Anderson und Enron in Amerika haben die Aufmerksamkeit auf die Probleme der Buchhaltung im privaten Geschäftsleben gerichtet. Aber das Ausmaß dieser Korruption sollte uns angesichts der Probleme mit der Buchführung der öffentlichen Hand nicht blenden. Auch in diesem Bereich werden hinterhältige Dinge gedreht.

Buchführungsregeln wurden entworfen, um einen standardisierten Rahmen zu schaffen, nach dem sich die Finanzlage von Firmen oder Regierungen abschätzen lässt. Schlechte Rahmenpläne für die Buchhaltung führen immer zu schlechten Auskünften und schlechte Auskünfte führen zu schlechten Entscheidungen, die langfristig ernsthafte Folgen zeitigen. Das gilt sowohl für den privaten wie den öffentlichen Sektor.

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