Reformvorschläge für die Rechnungslegung, Prüfung und Offenlegung politischer Parteien in Deutschland

Martin Scholand, Maximilian Behrmann and Remmer Sassen

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2017, vol. 40, issue 4, 229-255

Abstract: Due to their high social relevance, there is also a necessity for an appropriate and functioning governance structure for political parties. Therefore, the article examines the specific financial reporting, auditing, and disclosure requirements from a corporate governance perspective and deducts the need for reforms. Significant financial reporting, auditing, and disclosure requirements are first discussed and then reviewed for their usefulness. It involves both reform proposals from different interest groups and continuous comparisons with commercial law. The statements show that, while there is some informational content in the financial reporting of political parties, nonetheless, party law leaves scope for interpretation. Potential information asymmetries can be identified especially with regard to the audit. The reform proposals aim to address these information asymmetries and increase the transparency of party financial reporting.

Date: 2017
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DOI: 10.5771/0344-9777-2017-4-229

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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