...
my %element;
my $element{liste} =
(
    { art => "textfield", name => "nachname",
      bez  => "Nachname:",   size => 20},
)
...
 eingabe_formular_anzeigen (\%element);
...
sub eingabe_formular_anzeigen   
{
my $element_liste_ref = shift;          
        my @fields;
        foreach my $f (@{$element_liste_ref->{liste}})
          {
          my $bez = $f->{bez};
...
          }
...