Page 214 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV fd ljdkj viuk O;; bl izdkj djsa fd mlesa ljdkj dh vk; osQ foLrkj esa Hkh enn feysA oLrqr% ;g Hkh
bl fl¼kUr dk cM+k egÙoiw.kZ igyw gS vkSj ljdkj tc vius [kpZ dh :ijs[kk cuk, rks mls bldk vuqlj.k
vo'; djuk pkfg,A
(3) LohÑfr dk fl¼kUr (Canon of Sanction)—LohÑfr dk fl¼kUr ;g gS fd fcuk mi;qDr vfèkdkjksa
;k lÙkk dh LohÑfr osQ dksbZ Hkh ljdkjh [kpZ ugha fd;k tkuk pkfg,A bldk vk'k; ;g gS fd dksbZ Hkh èkujkf'k
ml le; rd [kpZ ugha dh tkuh pkfg, tc rd fd ml [kpZ osQ fy, mi;qDr vfèkÑr O;fDr ls LohÑfr
;k vuqefr u fey tk,A izR;sd ljdkjh fudk; dks bl ckr dh rks Lokèkhurk gksuh pkfg, fd og fdlh fo'ks"k
en ij ,d fuf'pr lhek rd [kpZ dj losQ ijUrq ml lhek ls vfèkd izR;sd [kpZ rHkh fd;k tkuk pkfg,
tcfd leqfpr vfèkdkjh ls mldh LohÑfr izkIr dj yh tk;sA vr% bl fl¼kUr dk mís'; ;gh gS fd lHkh
vfoosdiw.kZ rFkk vUèkkèkqUèk [kpks± dks jksdk tk losQ D;ksafd yksxksa dk vuqHko gS fd lHkh vukfèkÑr [kpsZ
(unauthorised expenditures) viO;; rFkk vfr O;; dks izksRlkgu nsrs gSaA LohÑfr osQ fl¼kUr osQ
vUrxZr ;g Hkh ns[kuk t:jh gksrk gS fd O;; djus okys vfèkdkjh èku dk mlh dk;Z esa [kpZ djsa ftlosQ fy,
mldh LohÑfr feyh gSA ;g ns[kus osQ fy, fd LohÑr [kpZ dh èkujkf'k dk nq#i;ksx rks ugha gqvk gS] foÙkh;
o"kZ osQ vUr esa ljdkjh [kkrksa dk lnk ys[kk&ijh{k.k (audit) rFkk fujh{k.k (inspection) fd;k tkrk gSA
izks- f'kjkt dk ;g fl¼kUr ljdkjh [kpZ dh uhfr fuèkkZfjr djus osQ fy, mi;qDr dk;Z i¼fr izLrqr djrk gS
rFkk ljdkjh [kpZ osQ iz'kklu esa oqQN fufgr LokFkks± (vested interests) osQ izos'k rFkk euekusiu ij jksd
yxkrk gSA
orZeku le; esa LohÑfr osQ bl fl¼kUr dk dkiQh foLrkj gqvk gSA mnkgj.k osQ fy, yksdra=kh; ns'kksa esa Lo;a
ljdkj dks Hkh [kpZ djus ls igys laln (Parliament) ;k foèkku&e.My dh LohÑfr ysuh iM+rh gSA ljdkj
osQ izR;sd eU=kky; ;k foHkkx dks foÙk&eU=kky; dh LohÑfr ysuh iM+rh gSA ,d foHkkx osQ vUrxZr Hkh
foHkkxkè;{k dh vuqefr ysuh iM+rh gSA blh izdkj [kpZ osQ fy, iwoZ LohÑfr ysus dk ;g flyflyk cjkcj vkxs
Hkh pyrk jgrk gSA ;gk¡ ;g ckr Hkh mYys[kuh; gS fd vuqefr ysus dh bl O;kid O;oLFkk osQ dkj.k
dHkh&dHkh dk;Z nsjh ls lEiUu gksrk gS vkSj iz'kklu esa yky iQhrk'kkgh (red-tapism) tUe ys ysrh gSA ijUrq
bldks blfy, lgu djuk gksrk gS rkfd [kpZ osQ iz'kklu esa bZekunkjh vkSj ferO;f;rk cuh jgs vkSj viO;; ,oa
vfr O;; dks jksdk tk losQA

D;k vki tkurs gSa dksbZ Hkh /ujkf'k ml le; rd [kpZ ugha dh tkuh pkfg, tc rd fd ml [kpZ osQ fy,
mi;qDr vf/Ñr O;fDr ls LohÑfr ;k vuqefr u fey tk,A

(4) cpr ;k cs'kh dk fl¼kUr (Canon of Surplus)—cs'kh osQ fl¼kUr osQ vuqlkj ljdkjh [kpZ esa ?kkVs
dh fLFkfr ls cpk tkuk pkfg,A izks- f'kjkt osQ gh 'kCnksa esa] ¶ljdkjksa dks viuh vk; izkIr djus rFkk [kpZ djus
osQ ekeyksa esa lkekU; ukxfjdksa osQ leku gh vkpj.k djuk pkfg,A futh O;fDr ftl izdkj vius [kpZ dks vk;
ls vfèkd ugha gksus nsrs] mlh izdkj ljdkjksa dks Hkh lUrqfyr ctV cukus dh vknr Mkyuh pkfg,A ok£"kd O;;
dks fcuk u;s mèkkj fy, gh lUrqfyr dj ysuk pkfg,A¸ ;g fl¼kUr cM+k Bksl rFkk lqjf{kr izrhr gksrk gSA ;g
fl¼kUr crkrk gS fd izkbosV O;fDr osQ leku ljdkj dks Hkh vius lkèkuksa dh ifjfèk esa jgdj gh [kpZ djuk
pkfg,A ijUrq bldk ;g vFkZ ugha gS fd ljdkj dks dHkh Í.k ysuk gh ugha pkfg,A oLrqr% ;fn vko';drk
gks rks mls mèkkj ys ysuk pkfg,A ijUrq mldh vk; bruh gksuh pkfg, fd og ml Í.k dk C;kt vnk dj losQ
vkSj Í.k dh okilh osQ fy, ,d 'kksèku fufèk (Sinking Fund) dk fuekZ.k dj losQA
fdUrq vkèkqfud vFkZ'kkL=kh lUrqfyr ctV dks lnSo vPNk ugha le>rsA oLrqr% ctV oQSlk cuk;k tk,] ;g ckr
ns'k dh vFkZO;oLFkk dh n'kk ij fuHkZj gksrh gSA eqnzkLiQhfr dh n'kk esa cs'kh osQ ctV (surplus budget) dks
vPNk ekuk tkrk gS] D;ksafd ;g yksxksa dh Ø;'kfDr (purchasing power) dks de dj nsrk gS ftlls oqQy

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LOVELY PROFESSIONAL UNIVERSITY