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bdkbZ—19% lkoZtfud ctV

uksV
dfBu ugha gSA MkYVu osQ dgus dk rkRi;Z ;g gS fd fliZQ pkyw ctV dks gh larqfyr gksuk pkfg,A jktLo osQ
lEcU/ esa vf/d dfBukbZ gSA dj jktLo dks rks 'kkfey djuk gh gS] fdUrq lHkh iw¡thxr izkfIr;ksa dks vyx
j[kuk pkfg,A lkoZtfud iw¡thxr lEifÙk (public capital assets) esa deh e`rd Hkkj yksd ½.k (dead

weight public debt) esa o`f¼ osQ leku gSA blfy, mUgksaus larqfyr ctV dh fuEu ifjHkk"kk dhµ
ge mls larqfyr ctV dgsaxs ftlesa ys[kk vof/ esa 'kq¼ e`rd Hkkj lkoZtfud ½.k esa o`f¼ ugha gksrh gSA 1
vusd fodkl'khy rFkk oqQN fodflr ns'kksa esa ljdkjh ctV dks nks Hkkxksa esa foHkkftr fd;k tkrk gS ;Fkk] pkyw
;k jktLo ctV (Current or revenue budget) rFkk iw¡th ;k fofu;ksx ctV (Capital or investment

Budget) vFkkZr~ izkfIr (Receipt) i{k rFkk O;; (Expenditure) i{k gSaA uhps nksuksa ctVksa dh izkfIr rFkk
O;; i{kksa esa 'kkfey fofHkUu enksa dks fn[kk;k x;k gSµ
jktLo ctV (Revenue Budget)

jktLo (Revenue) O;; (Expenditure)

1- dj jktLo 1- oLrqvksa rFkk lsokvksa dh pkyw [kjhn
2- xSj&dj jktLo 2- C;kt dk Hkqxrku
(d) yksd m|eksa osQ ykHk 3- yksd m|eksa dks lfClMh rFkk gLrkUrj.k Hkqxrku

([k) iz'kklfud iQhl 4- iwath mi;ksx O;;
(x) tqekZuk rFkk tCrh 5- vU;
(?k) ljdkjh lEifÙk dh fcØh
(Ä) vU;

jktLo µ O;; ¾ fucy pkyw vfrjsd ;k ?kkVk ¾ fucy cpr ;k ?kkVk
iw¡th ctV (Revenue Budget)

izkfIr;k¡ (Receipts) O;; (Expenditure)

1- pkyw jktLo ls izkIr vfrjsd 1- HkkSfrd fuos'k
2- iw¡th miHkksx HkÙkk 2- ekStwnk ifjlEifÙk dh [kjhn
3- fucy ½.k (Net Borrowing) 3- fuoy m/kj (Net loans)
4- fons'kksa ls izkIr vuqnku

uksV~l izkfIr;k¡ µ O;; ¾ udn 'ks"k esa ifjorZu

iw¡th miHkksx HkÙkk (Capital Consumption allowance) HkkSfrd iawth osQ ewY;&ßkl dk vuqeku gS tks
vizpyu (obsolescence) rFkk f?klkoV (depreciation) osQ ifj.kke gksrs gSaA ;g jktLo ctV osQ fy, O;;
gS] rks iwath ctV osQ fy, vk;A dbZ ns'kksa esa bl en dks ctV esa fn[kk;k gh ugha tkrk gSA
larqfyr ctV osQ fuEu vFkZ gks ldrs gSaµ

1. “We may defined a budget as being balanced if during the accounting period there is no
increase in the net deadweight public debt.” —Ibid., pp. 302-3.

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 239
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY