Page 241 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—19% lkoZtfud ctV

uksV
(6) vk;&O;; enksa dk foHkktuµlkekU; :i esa ctV esa vk;&O;; dh enksa dks nks Hkkxksa esa foHkkftr
fd;k tkrk gSµiw¡th ys[kk rFkk jktLo ys[kk] bls vkxs Li"V fd;k x;k gSA
(7) O;; lekfIr (Lapse) fu;eµctV dh ;g ekU;rk jgrh gS fd ;fn LohÑr jkf'k dks ml fo'ks"k o"kZ
esa O;; u fd;k tk; rks og jkf'k ljdkj dks okil djuh gksrh gSA mls vxys o"kZ osQ fy, vkf/D;
osQ :i esa iz;qDr ugha fd;k tk ldrkA
(8) oSKkfud vk/kj rFkk oqQ'ky foÙkh; izcU/µctV dk vk/kj oSKkfud gksuk pkfg, vFkkZr~ mldk
fuekZ.k fuf'pr fu;eksa osQ vuqlkj gksuk pkfg, rFkk vuqekuksa dk oqqQ'ky foÙkh; izcU/ fd;k tkuk pkfg,
ftlls vuqeku ,oa okLrfodrk esa vf/dre lekurk jgsA
(9) vk£Fkd izxfr dk lwpdµctV dk fuekZ.k bl n`f"Vdks.k ls fd;k tkuk pkfg, fd mlls ns'k dh
vk£Fkd izxfr dk lgh izfrfcEc Kkr gks losQA

Lo&ewY;kadu (Self Assessment)
fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) :

1. ctV dk iz;ksx --------- esa 'kq: fd;k x;kA
2. --------- ljdkj dh vfr egÙoiw.kZ foÙkh; ;kstuk gSA
3. lkekU; :i ls ctV dh vof/ --------- o"kZ gksrh gSA
4. ctV --------- jkf'k osQ vk/kj ij rS;kj fd;k tkrk gSA

5. ctV dk vk/kj --------- gksuk pkfg,A

19-3 ctV izfØ;k (Budgetary Process)

ctV fuekZ.k dh izfØ;k fuEu pkj pj.kksa ls gksdj xqtjrh gSµ
(d) ctV dh rS;kjh (Preparation of the Budget)µbls lwphdj.k (Formulation) Hkh dgk tk
ldrk gSA ctV fuekZ.k dh rS;kjh dbZ eghuksa rd pyrh jgrh gS] fdUrq fodkl'khy ns'kksa esa ;g izfØ;k
oqQN gh lIrkgksa esa lekIr gks ldrh gSA bl pj.k esa dk;Zikfydk }kjk jktLo rFkk O;; dk vfxze
vuqeku yxk;k tkrk gSA
([k) vuqeksnu (Authorization)µf}rh; pj.k esa dk;Zikfydk }kjk izLrqr ctV dks fo/kf;dk dh
LohÑfr ysuh iM+rh gSA
(x) vuqikyu (Implementation)µfo/kf;dk dh LohÑfr fey tkus osQ i'pkr~ iz'kklu }kjk jktLo
,d=k fd;k tkrk gS rFkk LohÑr enksa ij LohÑr jkf'k [kpZ dh tkrh gSA
(?k) vfUre pj.k esa bl ckr dh tk¡p dh tkrh gS fd fo/kf;dk }kjk LohÑfr izkIr gksus osQ ckn ctV dk
fØ;kUo;u lgh <ax ls gqvk ;k ughaA ;g fu;U=k.k dk;Z gS vkSj bls ys[kk (accounts) rFkk ys[kk&ijh{kk
(audit) osQ ekè;e ls lEiUu fd;k tkrk gSA fo/kf;dk dh lfefr;k¡ Hkh bl dk;Z dks djrh gSaA
19-3-1 ctV osQ mís'; (Objectives of Budget)

ctV osQ ekè;e ls dbZ mís';ksa dks izkIr djus dh dksf'k'k dh tkrh gSA fuEu izeq[k mís'; gSaµ
(d) uhfr fuekZ.k osQ fy, ctV <k¡pk rS;kj djrk gSA blosQ fy, mís';ksa rd igq¡pus osQ fy, tks dk;Z djuk
gksxk muosQ lEcU/ esa fu.kZ; fy;k tkrk gSA fu.kZ; ;g ysuk gksrk gS fd fofHkUu izfrLi/hZ oSdfYid
izLrkoksa esa ls fdls pquk tk;s rkfd fo'ks"k jk"Vªh; mís';ksa dks izkIr fd;k tk losQA bl ckr dk Hkh fu.kZ;
ysuk gS fd D;k vusd mís';ksa dks ,d lkFk izkIr fd;k tk ldrk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 235
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY