Page 213 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—17% yksd O;;

uksV
rkfd turk rFkk lkFk gh lkFk ljdkjh vfèkdkjh Hkh ljdkjh lsokvksa dh ykxrksa (costs) ,oa ykHkksa
dh rqyuk dj losaQA

17-3-2 yksd O;; osQ fl¼kUr dk fu;e (Canons of Public Expenditure)
izks- f'kjkt us Hkh ljdkjh O;; oQs pkj fl¼kUrksa dk mYys[k fd;k gS tks fd fuEu izdkj gSaµ

(1) ykHk dk fl¼kUr (Cannon of Benefit)—bl fl¼kUr dk vkn'kZ gS vfèkdre lkekftd ykHk dh
izkfIr] vFkkZr~ ljdkjh [kpZ dh ;kstuk bl izdkj cukbZ tkuh pkfg, rkfd mlls lekt osQ fdlh fo'ks"k oxZ osQ
fy, ugha cfYd lEiw.kZ :i esa (as a whole) leLr lekt osQ fy, vfèkdre lkekftd ykHk rFkk lkekftd
dY;k.k izkIr fd;k tk losQA ¶;fn vU; ckrsa leku jgsa rks ;g vko';d gS fd ljdkjh [kpZ vius lkFk
dbZ lkekftd miyfCèk;k¡ yk,] tSls fd mRiknu esa o`f¼] cká vkØe.k rFkk vkUrfjd v'kkfUr ls
lEiw.kZ lekt dh lqj{kk vkSj tgk¡ rd Hkh lEHko gks losQ vk; dh vlekurkvksa esa dehA¸ la{ksi esa dgk
tk ldrk gS fd ljdkjh èku mu enksa esa [kpZ fd;k tkuk pkfg, tks fd tufgr dh n`f"V ls lokZfèkd vuqowQy
gksaA vU; 'kCnksa esa] ljdkjh [kpZ ls vfèkdre rqf"Vxq.k izkIr fd;k tkuk pkfg, vkSj ,slk osQoy rHkh lEHko gks
ldrk gS tcfd ljdkjsa èku dks bl izdkj [kpZ djsa rFkk fofHkUUu mi;ksxksa osQ chp lkèkuksa dk bl izdkj c¡Vokjk
djsa rkfd lHkh mi;ksxksa (uses) ls izkIr gksus okyk lhekUr rqf"Vxqq.k cjkcj gksA vU; 'kCnksa esa] ,slk rc gks ldrk
gS tcfd yksd foÙk osQ {ks=k esa le&lhekUr rqf"Vxq.k fu;e vFkok vfèkdre lUrqf"V dk fu;e ykxw fd;k tk;sA
bldk vFkZ gS fd yksd&lÙkkvksa dks vius lkèkuksa dk c¡Vokjk mi;qZDr jhfr ls djuk pkfg, ftlls fdµ
(d) lEiw.kZ :i esa ns'k osQ oqQy mRiknu esa o`f¼ gks_

([k) cká rFkk vkUrfjd [krjksa ls lekt dh j{kk djus osQ fy, i;kZIr lsuk rFkk iqfyl cuk;h j[kh tk
losQ_
(x) ukxfjdksa osQ chp vk; dh vlekurkvksa dks de fd;k tk losQ_ vkSj
(?k) fdlh ,d oxZ osQ ugha] cfYd lEiw.kZ lekt osQ gh dY;k.k dks vfèkdre fd;k tk losQA
vU; 'kCnksa esa] ^vfèkdkfèkd yksxksa dk vfèkdkfèkd fgr* gh bl fl¼kUr dk ,dek=k y{; gSA vr% ljdkjh [kpZ
dk ;g fl¼kUr cM+k mi;ksxh fl¼kUr gS vkSj vFkZ'kkL=k dk dksbZ Hkh fo|kFkhZ ljdkj }kjk viuk;s tkus okys
vkn'kZ osQ :i esa bldk [k.Mu ugha dj ldrkA ;g rks jgh fl¼kUr dh ckr] tgk¡ rd O;ogkj dk iz'u gS]
;g dgk tk ldrk gS fd jkT; }kjk bl fl¼kUr osQ y{; vFkok vkn'kZ dks izkIr dj lduk cM+k dfBu gSA
bldk dkj.k ;g gS fd ,d vksj rks ljdkj osQ fy, ;g vlEHko gS fd og [kpZ dh izR;sd en ls izkIr gksus
okys lhekUr lkekftd ykHk dks leku dj losQ vkSj nwljh vksj lEiw.kZ lekt dks iznku fd;s tkus okys oqQN
ykHk dh ek=kk dk vuqeku yxk losQA bl lc foospu osQ vUr esa ;gh fu"d"kZ fudyrk gS fd izR;sd ljdkjh
O;; dk mís'; ;g gksuk pkfg, fd ns'k osQ mRiknu rFkk forj.k esa lqèkkj gksA
(2) ferO;f;rk dk fl¼kUr (Canon of Economy)—ferO;f;rk osQ fl¼kUr ls vk'k; gS fd jkT; [kpZ
djus osQ ekeys esa fdiQk;rh n`f"Vdks.k lkeus j[ksA bl lEcUèk esa nks fopkj.kh; ckrsa mYys[kuh; gSaA loZizFke]
ljdkj dks fdlh Hkh en ij U;wure vko';d èkujkf'k gh O;; djuh pkfg,A nwljs] mls ;FkklEHko lekt dh
mRiknu 'kfDr esa o`f¼ Hkh djuh pkfg,A ;gh ferO;f;rk ;k fdiQk;r (economy) dk ldkjkRed igyw gSA
blesa igys fopkj dk lEcUèk orZeku ls gS vkSj nwljs dk lEcUèk Hkfo"; lsA bl fl¼kUr dk ,dek=k mís';
vfrO;;rk (extravagance) rFkk Hkz"Vkpkj (corruption) ls cpuk gSA lkekftd ykHk dks rHkh vfèkdre
fd;k tk ldrk gS] tcfd O;; esa fiQtwy[kphZ ;k cckZnh u gksA vr% ;g fl¼kUr ,slk vPNk O;kogkfjd fu;e
gS ftldk ljdkjsa vuqlj.k dj ldrh gSaA bl lUnHkZ esa] f'kjkt us blosQ ,d&nwljs igyw ij Hkh tksj fn;k gS]
vkSj og ;g gS fd] ¶ferO;f;rk dk vFkZ gS djnkrk osQ fgrksa dh j{kk djukµosQoy [kpZ dh vFkZO;oLFkk
dks izHkkfor djosQ gh ugha cfYd ljdkjh vk; dks c<+kus dh n`f"V ls HkhA¸ Li"Vr% bldk vFkZ ;gh gS

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 207
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY