Thank you very much testz!
I reinstalled MinGW and tried the whole compilation process again after adding the file system table ("fstab"-file) with "c:/mingw /mingw".
It was also necessary to add a new User variable in Windows: [Name:Path]-[Value:C:\MinGW\bin;C:\MinGW\msys\1.0\local\bin;C:\MinGW\msys\1.0\bin]
Nevertheless, I finally used the newest mingw-get-setup with the preinstalled gcc 4.8 for the compilation.
-> Conclusion: I really should have read the Getting Started Guide at the beginning and not at the end

With this settings I could finally compile the cpu-miner which supports 32Bit Computer from here:
https://github.com/Animecointeam/Anime-CPUMiner 
Download-Link:
https://mega.co.nz/#!KV1FFYxJ!gMQlcjdMBrPPscYiTG-E-9NLKMsArAYp-UIQtHyrHY4@DarkWolf: please tell me if it is working for you, thank you

BTW:
- there was a redefinition error while doing the "make". I fixed it with this changes in the "cpu-miner.c":
https://mega.co.nz/#!zYdzmRrI!ruHzpe0jGqEB5-bMFgJPtS7kE8uYfAUy6ZLp9jGTfEI- SSL support is leaking, because I was unable to compile the curl-config with it

