Page 243 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—19% lkoZtfud ctV

uksV
ikjEifjd ctV esa fuEu ckrksa ij cy fn;k tkrk Fkkµ
(i) ,drk (Unity)µljdkj dh lHkh izkfIr;ksa (receipt) dks lesfdr :i esa ,d lkekU; fuf/ osQ
vUrxZr lHkh yksd O;; osQ foÙk iks"k.k osQ fy, j[kukA
(ii) fu;ferrk (Regularity)µizfro"kZ ctV dk fuekZ.kA

(iii) ;FkkFkZrk (Accuracy)µfdlh Bksl foÙkh; O;oLFkk osQ fy, ctV vuqeku dk lgh rFkk fo'oklh
gksuk t:jh gSA ctV vuqekuksa dks tkucw>dj u rks de fn[kkuk pkfg, vkSj u gh vf/dA Hkkjrh;
ctV osQ lEcU/ esa vDlj ;g dgk tkrk gS fd jktLo vuqeku dks de djosQ fn[kk;k tkrk gS rFkk
yksd O;; dks c<+k&p<+kdj crk;k tkrk gSA ;g vuqfpr gSA vr% ;g t:jh gS fd ;FkklaHko dj
,oa O;; lEcU/h ctV vuqeku okLrfodrk osQ fudV gksaA

(iv) Li"Vrk (Clarity)µctV bl rjg ls rS;kj fd;k tkuk pkfg, fd lekt rFkk turk osQ izfrfuf/
bls le> losaQ rFkk bldh foospuk dj losaQA
(v) izpkj (Publicity)µpw¡fd ctV lkoZtfud nLrkost gS] vr% bldh fo"k;&lwph dh tkudkjh
lekt dks gksuh pkfg,A
(vi) ifjpkyu i;kZIrrk (Operational Adequacy)µpw¡fd ctV ljdkj osQ vUrxZr iz'kklu dk
;U=k gS] vr% bls ifjpkyu ;ksX; gksuk pkfg,A
(vii) mÙkjnkf;Ro (Accountability)µjktLo ,oa O;; vuqekuksa dh fo/kf;dk }kjk LohÑfrA

D;k vki tkurs gSa nks egk;q¼ksa osQ eè; dh ,d vkSj izeq[k ?kVuk Fkh] 1920 osQ n'kd osQ mrjk¼Z esa osQUnzh;
;kstuk dk viuk;k tkukA

vk/qfud ctV fo/kf;dk osQ izfr mÙkjnk;h rks gksrk gh gS] lkFk gh blesa ;kstuk rFkk izcU/ osQ rÙo
dks Hkh 'kkfey dj fy;k x;k gSA buosQ vfrfjDr] ctV jk"Vªh; uhfr fu/kZj.k dk izeq[k ;a=k Hkh gks x;k
gSA ,sls ctV fuEu rhu mís';ksa dks lUrq"V djrs gSaµ
(d) mÙkjnkf;Ro (Accountability)µctV osQ bl igyw ij yksd iz'kklu] jktuhfr 'kkL=k rFkk ys[kk dk
izHkko gSA yksd iz'kklu dk izHkko eU=kky;ksa] ys[kk rFkk ys[k&ijh{kk ,tsfUl;ksa ij iM+rk gSA jktuhfr'kkL=k dh
lgk;rk ls fo/kf;dk ljdkj osQ lEcU/ksa] lk/uksa osQ vkcUVu osQ fu/kZj.k dh jktuhfrd izfØ;k vkfn dh
foospuk dh tkrh gSA ys[kk esa vkWfMV] izcU/dh; ys[kk vkfn 'kkfey gSaA
([k) dk;Z{kerk&lEcU/h fu;U=k.k (Efficiency Control)µctV osQ bl igyw ij vFkZ'kkL=k] ys[kk]
yksd&iz'kklu rFkk jktuhfr 'kkL=k dk izHkko iM+rk gSA vkcUVu esa dk;Z{kerk] mRiknu rFkk forj.k tSls {ks=k
vFkZ'kkL=k osQ nk;js esa vkrs gSaA ykxr dh eki ys[kk osQ mi;ksx yksd iz'kklu ls lEcfU/r gSaA jktuhfr 'kkL=k
osQ {ks=k esa tks fo"k; vkrs gSa] os gSaµljdkj dk nk;jk] yksd O;; dh lhek rFkk futhdj.kA

(x) vk£Fkd fu;U=k.k (Economic Control)µ;g osQoy vFkZ'kkL=k osQ nk;js esa vkrk gSA ;gk¡ jktdks"kh;
uhfr] ok£"kd ctV dk vk£Fkd <k¡pk] dj rFkk O;; Hkkj ,oa forj.k lEcU/h ekeyksa dh foospuk dh tkrh gSA

;|fi ctV izfØ;k dk fo'ys"k.k jktuhfr 'kkL=k dk vax gS rFkkfi vFkZ'kkfL=k;ksa osQ fy, vk£Fkd uhfr osQ ;U=k
osQ :i esa vR;f/d egÙoiw.kZ gSA
19-4 ctV fl¼kUr (Budgetary Theory)

bl 'kh"kZd osQ vUrxZr bl fo"k; dk vè;;u fd;k tkrk gS fd ctV lUrqfyr gksuk pkfg, vFkok vlUrqfyrA
bl lEcU/ esa nks n`f"Vdks.kksa dh ppkZ dh tkrh gSµ

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