Page 247 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—19% lkoZtfud ctV

uksV
vk;ksftr cpr ges'kk vk;ksftr fofu;ksx osQ cjkcj gksrh gSA ,slh O;oLFkk esa lHkh ljdkjh jktLoµdj rFkk
½.kµfuth O;; esa deh djrs gSaA ;g deh miHkksx ;k fofu;ksx esa dVkSrh osQ ekè;e ls gksrh gSA blfy, yksd
O;; osQ ekè;e ls lexz ek¡x esa dksbZ o`f¼ ugha gks ldrhA
osQUlh; O;oLFkk esa cpr dh /kj.kk i`Fko~Q gSA blesa u rks futh {ks=k osQ }kjk Lor% iw.kZ jkstxkj dh LFkkiuk gksrh
gS vkSj u gh cpr Lor% vk;ksftr fofu;ksx osQ leku gks tkrh gSA blfy, ctV esa ?kkVk csjkstxkjh dks lekIr
djus osQ fy, t:jh gSA ctV ?kkVk lexz vk; esa o`f¼ djus osQ fy, ,d ldkjkRed ;U=k osQ :i esa ns[kk tkus
yxk rkfd vFkZO;oLFkk osQ lHkh {ks=kksa dks vf/d O;; djus osQ fy, izsj.kk fey losQA
ctV esa ?kkVk vlarqfyr ctV dk ,d :i gSA nwljk :i gS ctV esa vfrjsd (Surplus) osQUl] gkUlsu] csojht]
MkYVu vkfn vFkZ'kkfL=k;ksa dk ;g er gS fd iw.kZ jkstxkj ctV uhfr dk mís'; gksuk pkfg,A bl mís'; dh izkfIr
osQ fy, ctV esa ?kkVs dks Lohdkj fd;k tk ldrk gSA

19-4-3 fodkl'khy ns'kksa esa ctV dh Hkwfedk
fodkl'khy ns'kksa esa ctV dh Hkwfedk vkS|ksfxd ns'kksa dh rqyuk esa dkiQh fHkUu gSA fodflr ns'kksa esa ctV osQ
}kjk lexz ek¡x osQ lgh Lrj dks dke j[krs gq, O;kikj pØh; mrkj&p<+ko dks U;wure fd;k tk ldrk gSA
fodkl'khy ns'kksa esa csjkstxkjh dh izÑfr pØh; ugha gksrh gS] cfYd fpjdkyhu (Chronic) gS tks vFkZO;oLFkk
osQ lajpukRed vojks/ dk ifj.kke gSA blfy, bldk lek/ku lexz ek¡x esa o`f¼ ugha gS] vfirq i¡wth fuekZ.k
rFkk fofu;ksx osQ Lrj esa o`f¼ gSA blfy, bu ns'kksa esa ctV fodkl ;kstuk dk ,d vfHkUu vax gks tkrk gSA
nwljh è;ku nsus ;ksX; ckr ;g gS fd fodkl'khy ns'kksa esa ekSfnzd uhfr dh vis{kk ctV uhfr (jktdks"kh; uhfr)
dh Hkwfedk vf/d lcy gSA bu ns'kksa esa foÙkh; cktkj ;k rks vuqifLFkr gS ;k vPNh rjg fodflr ugha gSA
vFkZO;oLFkk osQ ,d cM+s Hkkx esa eqnzk dk iz;ksx ugha gksrk gSA vr% ekSfnzd uhfr dh dk;Z{kerk ?kV tkrh gSA nwljh
vksj] lkoZtfud {ks=k dks vk£Fkd fodkl esa ,d egÙoiw.kZ Hkwfedk iznku dh tkrh gSA fodkl'khy ns'kksa osQ le{k
eqnzk&LiQhfr rFkk Hkqxrku 'ks"k dh leL;k,¡ Hkh dkiQh xEHkhj gSaA bu lHkh elyksa ij fopkj djrs gq, ;g dgk
tk ldrk gS fd ekSfnzd uhfr dh rqyuk esa ctV uhfr vf/d dkjxj gksxhA
ctV uhfr osQ egÙo dks ns[krs gq, vc bl ij fopkj fd;k tk;s fd fodkl'khy ns'kksa esa ;g uhfr oSQlh jgh gSA

oqQN fodkl'khy ns'kksa esa ,sls fu;e cuk;s x;s ftuosQ vuqlkj jk"Vªh; ctV dk larqfyr gksuk t:jh gSA ,sls fu;e
detksj vk£Fkd rdks± ij vk/kfjr gSaA vko';drk bl ckr dh gS fd ctV dk eqnzk&LiQhfr] yksd&½.k rFkk
futh {ks=k dh fodkl&nj osQ y{;ksa osQ lkFk esy gksuk pkfg,A bu y{;ksa dh izkfIr osQ fy, ctV dk lUrqfyr
gksuk t:jh ugha gSA vuqHko ;g Hkh crkrs gSa fd bu fu;eksa dk ikyu vR;f/d dfBu dk;Z gSA ,d dfBukbZ
dk lEcU/ bl ckr ls gS fd ctV lUrqyu dh ifjHkk"kk fdl rjg dh tk;s\ yksd m|eksa osQ ys[kk dks ctV
esa 'kkfey fd;k tk;s ;k ugha\ fiQj ctV dk fdl vof/ esa lUrqfyr gksuk t:jh gSµizfro"kZ ;k O;kikj pØ
osQ nkSjku ;k vU; fdlh vof/ esa\
;fn ctV lUrqfyr ugha jgrk gS] rks blesa ?kkVk gksus dh gh vf/d lEHkkouk gS vkSj okLrfodrk Hkh ;gh gSA
vc iz'u ;g mBrk gS fd fdl ek=kk esa ctV ?kkVk dks le>nkjhiw.kZ ?kkVk dgk tk;sxkA bldk ,d mÙkj ;g
gks ldrk gS fd cká fo'oluh;rk] futh fofu;ksx dh o`f¼ rFkk LiQhfr osQ fu;U=k.k tSls lef"V vk£Fkd mís';ksa
osQ lkFk ctV ?kkVk dk esy gksuk pkfg,A blosQ fy, foÙk O;oLFkk dks blosQ ?kVdksa (Components) esa
foHkkftr djus dh t:jr gSA egÙoiw.kZ foHkktu dk bl ckr ls lEcU/ gS fd vFkZO;oLFkk esa fd;s tkus okys
lHkh fofu;ksxksa dks tksM+ ukxfjdksa rFkk fonsf'k;ksa dh cpr osQ ;ksx osQ cjkcj gksuk pkfg,A bls uhps izLrqr fd;k
x;k gSµ
(1) lkoZtfud fofu;ksx $ futh fofu;ksx ¾ lkoZtfud cpr $ futh cpr $ fons'kh cpr_

(2) cpr ?kkVk ¾ lkoZtfud fofu;ksx µ lkoZtfud cpr_

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