This is how QGIS writes the proj-string and WKT with +towgs84-parameter:
+proj=longlat +ellps=bessel +towgs84=598.1,73.7,418.2,0.202,0.045,-2.455,6.7 +no_defs
GEOGCS["DHDN",DATUM["Deutsches_Hauptdreiecksnetz",SPHEROID["Bessel 1841",6377397.155,299.1528128,AUTHORITY["EPSG","7004"]],TOWGS84[598.1,73.7,418.2,0.202,0.045,-2.455,6.7],AUTHORITY["EPSG","6314"]],PRIMEM["Greenwich",0,AUTHORITY["EPSG","8901"]],UNIT["degree",0.0174532925199433,AUTHORITY["EPSG","9122"]],AUTHORITY["EPSG","4314"]]
But keep in mind that there is no overall value for converting any Bessel-1841-Data to WGS84.
For Germany, there were a lot of parametres published, until a NADgrid for the whole country was created. This applies the correct shift for every point inside Germany.
Other surveying authorities have done similar conversions, but with other values.
EDIT
There is a forum entry in Russian http://gis-lab.info/forum/viewtopic.php?t=9386
giving the following proj parameters:
+proj=tmerc +lat_0=55.6666666667 +lon_0=37.5 +x_0=0 +y_0=0 +k_0=1. +a=6377397 +rf=299.15 +towgs84=396,165,557.7,-0.05,0.04,0.01,0 +no_defs
Maybe you get lucky with those values.
Your Gauss-Krueger projection uses +datum=potsdam. Up to 2012, this was hard coded in proj4 to a very unprecise value using a 3-parameter-transformation.
You find more exact values for 7-parameter transformations in this topic:
http://forum.openstreetmap.org/viewtopic.php?id=12723
There is an even better ntv2-grid transformation available here (take the binary), that has to be in the same folder as your application and data, unlsss you specify full pathnames.
To compare the different possible values, I made this test batch file:
echo epsg31467-epsg4326 >out.txt
cs2cs +init=epsg:31467 +to +init=epsg:4326 31467.txt >>out.txt
echo proj-Definition epsg >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +datum=potsdam +units=m +no_defs +to +init=epsg:4326 31467.txt >>out.txt
echo proj-definition Qgis >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +towgs84=582,105,414,1.04,0.35,-3.08,8.3 +units=m +no_defs +to +init=epsg:4326 31467.txt >>out.txt
echo proj-definition nadgrid >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +x_0=3500000 +y_0=0 +k=1.000000 +ellps=bessel +units=m +nadgrids=./BETA2007.gsb +wktext +to +init=epsg:4326 31467.txt >>out.txt
echo epsg31467-epsg3785 >>out.txt
cs2cs +init=epsg:31467 +to +init=epsg:3785 31467.txt >>out.txt
echo proj-definition Qgis >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +towgs84=582,105,414,1.04,0.35,-3.08,8.3 +units=m +no_defs +to +init=epsg:3785 31467.txt >>out.txt
echo proj-definition nadgrid >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +x_0=3500000 +y_0=0 +k=1.000000 +ellps=bessel +units=m +nadgrids=./BETA2007.gsb +wktext +to +init=epsg:3785 31467.txt >>out.txt
echo epsg31467-epsg3857 >>out.txt
cs2cs +init=epsg:31467 +to +init=epsg:3857 31467.txt >>out.txt
echo proj-definition Qgis >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +towgs84=582,105,414,1.04,0.35,-3.08,8.3 +units=m +no_defs +to +init=epsg:3857 31467.txt >>out.txt
echo epsg31467-epsg900913 >>out.txt
cs2cs +init=epsg:31467 +to +init=epsg:900913 31467.txt >>out.txt
echo epsg31467-proj900913 >>out.txt
cs2cs +init=epsg:31467 +to +proj=merc +a=6378137 +b=6378137 +lat_ts=0.0 +lon_0=0.0 +x_0=0.0 +y_0=0 +k=1.0 +units=m +nadgrids=@null +wktext +over +no_defs 31467.txt >>out.txt
echo proj31467-proj900913 >>out.txt
cs2cs +proj=tmerc +lat_0=0 +lon_0=9 +k=1 +x_0=3500000 +y_0=0 +ellps=bessel +towgs84=582,105,414,1.04,0.35,-3.08,8.3 +units=m +no_defs +to +proj=merc +a=6378137 +b=6378137 +lat_ts=0.0 +lon_0=0.0 +x_0=0.0 +y_0=0 +k=1.0 +units=m +nadgrids=@null +wktext +over +no_defs 31467.txt >>out.txt
with any sample Gauss-Krüger lon-lat coordinate pair in 31467.txt
Best Answer
With GDAL 2.2-dev I get results which are closer to those that you consider correct. The Proj.4 version in that build is proj-4.8.
I suggest you to check which version your library is and update if it is older as the first step.
You should also find out what is your reference implementation so that others can evaluate if that is something that is known to be good for your area (Germany?).