Page 249 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—19% lkoZtfud ctV

(d) fØ;kRed oxhZdj.k (Functional classification); uksV
([k) laxBukRed oxhZdj.k (Organisational classification);
(x) fo"k;&lEcU/h oxhZdj.k (Object classification);
(?k) vk£Fkd oxhZdj.k (Economic classification);

(Ä) izksxzke rFkk fu"iknu oxhZdj.k (Programme and Performance classification)A
(d) fØ;kRed oxhZdj.k
ctV dks fo/kf;dk osQ le{k LohÑfr osQ fy, izLrqr djrs le; foÙk eU=kh osQ fy, ;g ns[kuk vko';d gks
tkrk gS fd eqnzk dk vkcaVu ,sls <ax ls gks rkfd ljdkj dh bPNkvksa dks iwjk djuk vklku gks tk;sA ;g ctV
dk O;; i{k gSA jktLo i{k esa bl ckr ij è;ku nsuk iM+rk gS fd dj osQ Hkkj dk forj.k lkekftd U;k; osQ
fl¼kar osQ vuqlkj gksA ctV osQ ;s mís'; ml le; iwjs gks ldrs gSa tc yksd O;; dk oxhZdj.k iznÙk lsokvksa
osQ vk/kj ij fd;k tk;sA bls fØ;kRed oxhZdj.k dgk tkrk gSA bl oxhZdj.k dk ,d mnkgj.k uhps izLrqr
fd;k x;k gSµ
1- lkekU; yksd lsok,¡ (izfrj{kk] U;k;] iqfyl rFkk lkekU; iz'kklu)_
2- lkeqnkf;d lsok,a (lM+d ,oa iqy] liQkbZ vkfn)_

3- lkekftd lsok,¡ (f'k{kk] LokLF;] lkekftd lqj{kk rFkk vU;)_
4- vk£Fkd lsok,¡ (Ñf"k] [kuu] fuekZ.k] fctyh] ifjogu] lapkj vkfn)A
yksd O;; dh gh rjg jktLo dk Hkh oxhZdj.k gksrk gS] ;Fkk] (d) dj jktLo (vk; dj] fuxe dj] fcØh
dj vkfn) rFkk ([k) xSj&dj jktLoA
fØ;kRed oxhZdj.k lkekU; ysu&nsu dk muosQ mís';ksa osQ vk/kj ij oxhZdj.k gSA bl oxhZdj.k dk mís'; ;g
ns[kuk gksrk gS fd ljdkjh vk; dk loksZÙke ykHk osQ fy, [kpZ fd;k tkrk gSA ,sls oxhZdj.k ls mu mís';ksa osQ
fo"k; esa mi;ksxh tkudkjh feyrh gS ftUgsa yksd O;; osQ ekè;e ls izkIr djus dk iz;kl fd;k tkrk gSA blosQ
fy, ljdkjh izksxzke rFkk fØ;kvksa dks muosQ }kjk iznÙk vk/kjHkwr lsokvksa osQ vuqlkj oxks± esa ck¡Vk tkrk gSA
([k) laxBukRed oxhZdj.k
blosQ vUrxZr ljdkj dh laxBukRed bdkb;ksa (tSls] foHkkxh; ea=kky;) osQ vuqlkj ctV dks ckaVk tkrk gSA ;s
bdkb;k¡ gh ljdkj dh ¶dk;Z djus okyh bdkb;k¡¸ (doers) dgykrh gSaA ;s gh ctV izksxzke dh ;kstuk cukrh
gSa rFkk mUgsa dk;kZfUor Hkh djrh gSaA Hkkjr esa] vuqnku ek¡x (Demand for Grants) dks laln osQ le{k
eU=kky; osQ vuqlkj j[kk tkrk gSA yksd O;; dk bl izdkj dk oxhZdj.k dkiQh vklku gS] fdUrq jktLo i{k
dfBukb;k¡ izLrqr djrk gSA
(x) fo"k;&lEcU/h oxhZdj.k

yksd O;; dk oxhZdj.k O;; djus okyh ,tsfUl;ksa osQ vuqlkj gks ldrk gS ftls laxBukRed ;k ,tsUlh
oxhZdj.k dgk tkrk gSA bl izdkj osQ lkFk fo"k; Hkh tksM+s tk ldrs gSaA coZQgSM dk dguk gS fd fo"k;kuqlkj
oxhZdj.k ml ;qx dh nsu gS tc fo/k;dksa rFkk ukxfjdksa dks iz'kkldksa ij fo'okl dh deh FkhA bl oxhZdj.k
osQ }kjk ctV O;oLFkk esa ys[kk i¼fr dk lekos'k fd;k x;k rkfd xcu (defalcation) ij vaoqQ'k j[kk tk
losQA yksd O;; osQ lEcU/ esa bl oxhZdj.k dk uhps ,d mnkgj.k fn;k x;k gSµ

1- dk£ed {kfriw£r
µ iw.kZdkfyd LFkk;h LFkku
µ vU; LFkku
µ vU; dk£ed {kfriw£r

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY