Page 212 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV (1) lekt dY;k.k esa o`f¼ (Increase in Social Welfare)—ljdkjh [kpZ osQ }kjk lekt dY;k.k esa
o`f¼ gksuh pkfg, ;|fi ;g gks ldrk gS fd dHkh&dHkh ljdkjh [kpZ dh :ijs[kk dk fuèkkZj.k fdlh fo'ks"k
oxZ osQ dY;k.k esa o`f¼ osQ fy;s gh fd;k tk;sA ijUrq ;gk¡ ;g ugha Hkwyuk pkfg, fd lEiw.kZ lekt dh HkykbZ
gh loksZPp y{; gS tks fd O;fDr;ksa vFkok oxks± osQ fgrksa osQ Åij gSA vr% ;g vo'; ns[kk tkuk pkfg, fd
fdlh oxZ dh lgk;rk djrs le; lEiw.kZ lekt osQ dY;k.k dks {kfr u igq¡psA
(2) ykHk ykxr ls vfèkd (Profit is more than cost)—ljdkjh vfèkdkfj;ksa rFkk fuokZfpr izfrfufèk
}kjk vR;Ur lkoèkkuh osQ lkFk fu.kZ; ysdj bl fo"k; esa vk'oLr gksuk pkfg, fd izR;sd lsok ij fd;s x;s [kpZ
ls tks ykHk izkIr gks og ml [kpZ dh ykxr ls vfèkd gks rFkk ljdkj }kjk [kpZ fd;s x;s èku ls izkIr gksus
okyk lkekftd dY;k.k mlls vfèkd gksuk pkfg, tks fd rc izkIr gksrk tcfd mDr èku futh O;fDr;ksa }kjk
[kpZ fd;k tkrkA
(3) lkekftd dY;k.k osQ dk;ks± dks ojh;rk (Preference to Social Welfare Activities)—,slh
lsokvksa dks loZizFke gkFk esa fy;k tkuk pkfg,] ftuoQs }kjk fd lkekftd dY;k.k esa lokZfèkd o`f¼ gks vkSj
ftuosQ }kjk lkekftd dY;k.k (social welfare) esa de o`f¼ gks] mu lsokvksa ij ckn esa [kpZ fd;k tkuk
pkfg,A
(4) ykHk osQ ifj.kke (Results of Profit)—[kpks± ls izkIr gksus okys ykHkksa osQ ifj.kkekssa dks vk¡dus osQ fy,
mu izfrowQy izHkkoksa dks Hkh n`f"Vxr j[kk tkuk pkfg, tks fd mu [kpks± dh iwfrZ osQ fy, yxk;s tkus okys djksa
rFkk izkIr dh tkus okyh vU; vk; osQ laxzg osQ dkj.k mRiUu gksaA
(5) iz'kklfud O;; (Administrative Expenditure)—ljdkj osQ iz'kklu vkfn esa tks O;; gksrk gS
og Hkh mu lsokvksa ij fd;k x;k gh ekuk tkuk pkfg, tks ljdkj tu&dY;k.k osQ fy, miyCèk djrh gSA ;fn
ljdkjh iz'kklu vkfn dh ykxr cgqr vfèkd vkrh gS rks ;g ekuk tk;sxk fd lEiUu dh tkus okyh lsokvksa
osQ pquko esa vFkok mldks lEiUu djus oQs rjhosQ esa oqQN deh gSA
(6) lkèkuksa dh miyfCèk (Availability of Resources)—ljdkjh lsok,¡ osQoy rHkh gkFk esa yh tkuh
pkfg, tcfd mudh ykxr dks iwjk djkus oQs fy, ;Fks"V lkèku miyCèk gksaA mèkkj }kjk osQoy vLFkk;h izkfIr;ksa
(receipts) dh gh O;oLFkk dh tk ldrh gS D;ksafd bl izdkj mèkkj fy, gq, èku dks Hkh vUrr% vU; Ïksrksa
dh vk; ls okfil djuk gksrk gS vkSj bu Ïksrksa esa dj eq[; gksrs gSaA
(7) vk; dh lEHkkouk (Expectations of Income)—oqQN lsok,¡ LFkkukUrj.kh; (transferable)
izÑfr dh gksrh gSa] tSlsµlkoZtfud fuekZ.k dk;Z (public work)A ,slh lsokvksa dks lEiUu djus rFkk mu ij
èku O;; djrs le; ;g Hkh ns[kk tkuk pkfg, fd muls Hkkoh vk; dh D;k lEHkkouk,¡ gSa rFkk D;k os lkekU;
O;kolkf;d n'kkvksa osQ vUrxZr lEiUu dh tk jgh gSaA ,slh lsokvksa dks lEiUu djus osQ fy, og le; Nk¡Vk
tkuk pkfg, tks fd lekt dh n`f"V ls loksZÙke rFkk vuqowQy gks rkfd mu lsokvksa osQ izHkkoksa dks vk£Fkd fLFkjrk
esa o`f¼ djus osQ fn'kk esa eksM+k tk losQA
(8) O;; dh lhek,¡ (Limitations of Expenditure)—O;; ij izkjEHk esa rks ugha] fdUrq vfUre :i esa
oqQN lhek,¡ ykxw dh tkrh gSaA os gSaµtula[;k dks ns[krs gq, lekt dh vk; o èku {ks=k] vU; lkèku rFkk èku
o vk; dk fof'k"V forj.kA
(9) lsok leUo; (Service Coordination)—ljdkj dh fofHkUu bdkb;ksa dh lsokvksa osQ chp dkjxj <ax
ls leUo; (coordination) LFkkfir fd;k tkuk pkfg,] rkfd mu lsokvksa ls vfèkdre lkekftd ykHk izkIr
fd;k tk losQ vkSj ljdkjh iz;Ruksa ls O;FkZ dk nksgjko (duplication) mRiUu u gksA
(10) iz'kklfud Js"Brk (Administrative Ability)—ljdkjh iz'kklu oqQ'ky rFkk bZekunkj gksuk pkfg,A
osQoy dkuwu&lEer [kpZ fd;s tkus pkfg,] lHkh [kpks± dk leqfpr :i ls fglkc j[kk tkuk pkfg, vkSj
fjiksVks± vkfn osQ }kjk ljdkj dh foÙkh; dk;Zokfg;ksa dk ljy <ax ls leqfpr iz;kl fd;k tkuk pkfg,

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
206 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY