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Publikationen

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Das Team

Kontakt

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Impressum

Der Haushaltsplan: Definition und Eigenschaften

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Unter einem Haushaltsplan versteht man in der Finanzwissenschaft die Gegenüberstellung von Einnahmen und Ausgaben von öffentlich-rechtlichen Körperschaften wie Kommune, Land oder Bund. Mit der Aufstellung von Haushaltsplänen steuern die Parlamente, Stadt-, Kreis- und Gemeinderäte der Gebietskörperschaften (Bund, Länder, Gemeinden, Gemeindeverbände) sowie die Sondervermögen die Finanzen ihrer Körperschaft.

In Körperschaften des öffentlichen Rechts spricht man von einem Gemeindehaushalt, Landeshaushalt oder Staatshaushalt. Für Gemeinden laufen Experimente, den Haushalt in Abstimmung mit den Bürgern zu erstellen (Bürgerhaushalt).

Eigenschaften:

Haushaltspläne auf staatlicher Ebene haben in aller Regel als Haushaltsgesetz den Rang eines formellen Gesetzes, sind jedoch keine Gesetze im materiellen Sinne, da sie keine Außenwirkung entfalten. Bei den Gemeinden besitzt der Haushaltsplan den Rang einer Satzung. Haushaltspläne geben für den jeweiligen Planungszeitraum (dies ist in der Regel ein Kalenderjahr) die Zielgrößen für die Einnahmen und Ausgaben vor. Dabei werden insbesondere die Ausgaben hinsichtlich ihres Verwendungszwecks stark differenziert.

Die Festlegungen im Haushaltsplan sind für die ausführende Verwaltung verbindlich. Damit ist der Haushaltsplan für das entscheidungsbefugte Gremium (z. B. Parlament oder Gemeinderat) das wichtigste Instrument zur Steuerung der Staatsfinanzen. Dabei sind so genannte Haushaltsgrundsätze (siehe unten) zu berücksichtigen. Bei jeder Dienststelle ist ein Beauftragter für den Haushalt zu bestellen (§ 9 BHO).