Page 251 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—19% lkoZtfud ctV

uksV
(iv) Kkiu en
µ ?kjsyw O;;
µ fons'kksa esa O;;

µ ?kjsyw m/kj
µ fons'kksa esa m/kj
(Ä) izksxzke ,oa fu"iknu oxhZdj.kµctV uo&izorZu
1950 osQ n'kd dh ,d egÙoiw.kZ nsu gS izk;% lHkh ns'kksa esa ;kstuk dk viuk;k tkukA bl lUnHkZ esa ikjEifjd
ctV O;oLFkk vf/d mi;ksxh ugha jg ikrh gSA bl ctV esa uo&izorZu (Innovations) dh vko';drk gksrh
gSA blh uo&izorZu dk ifj.kke gS izksxzke rFkk fu"iknu oxhZdj.kA

19-5-2 ikjEifjd ctV dh =kqfV;k¡ (Shortcoming of Traditional Budgeting)

ctV uo&izorZu dks le>us osQ fy, ;g t:jh gS fd ge ikjEifjd ctV osQ nks"kksa ls voxr gks tk,¡A fuEu
izeq[k detksfj;k¡ gSaµ
(d) fu;U=k.k rFkk mÙkjnkf;Ro dh izeq[krk (Dominance of Control and Responsibility)
ikjEifjd ctV esa fu;U=k.k rFkk mÙkjnkf;Ro tSls mís';ksa ij cy fn;k tkrk gSA blfy, bl ctV esa jk"Vªh;
vk£Fkd mís';ksa dks izkIr djus okys izksxzkeksa rFkk izkstsDVksa ij lkoZtfud {ks=k esa lhfer lk/uksa osQ vkcaVu ij
fo'ks"k è;ku ugha fn;k tkrk gSA fu;U=k.k rFkk mÙkjnkf;Ro ij cy nsus osQ fuEu ifj.kke gq, gSaµ
(i) ctV dk <k¡pk bl izdkj rS;kj fd;k tkrk gS fd blls osru] ;k=kk] iQuhZpj] tSls O;; osQ fo"k;
osQ lEcU/ esa tkudkjh osQ vHkko esa vFkZO;oLFkk ij ctV osQ izHkko dk fo'ys"k.k laHko ugha gSA
(ii) osru] LVs'kujh] tSls fo'ks"k dk;ks± ij ljdkjh lk/uksa osQ mi;ksx ij vf/d egÙo fn;k tkrk gS]
izksxzke] fodkl] mís';ksa vkfn tSls iz'uksa dh rqyuk esaA izksxzke leUo; tSls egÙoiw.kZ ekeys dh Hkh
vogsyuk dh tkrh gSA yksd O;; osQ fiNys Lrj dks fn;k gqvk eku fy;k tkrk gS rFkk osQoy
vfrfjDr O;; osQ vuqjks/ dh tk¡p dh tkrh gSA bls c<+ksÙkjh (incrementalism) dgk tk ldrk
gSA ;g ,d ,slk rÙo gS tks lk/uksa osQ mfpr vkcaVu osQ fy, gkfudkjd le>k tkrk gSA
(iii) O;; osQ ewY;kadu dh mis{kk dh tkrh gSA
(iv) ikjEifjd ctV ,d vfr fLFkj nLrkost gksrk gS D;ksafd blesa lkekU;r% ifjorZuksa dk fojks/ fd;k
tkrk gSA
(v) izksxzke osQ fu"iknu (performance) dh tk¡p osQoy ekSfnzd :i esa dh tkrh gSA blfy, O;; osQ
ifj.kke rFkk ykHkksa dk fu/kZj.k dfBu gks tkrk gSA mnkgj.kkFkZ] ;g tkudkjh fey tkrh gS fd f'k{kk
ij nl djksM+ #i;s [kpZ fd;s x;s] fdUrq ;g ugha fd bl O;; ls fdrus f'k{kdksa dh fu;qfDr gqbZ]
fdrus yM+dksa dks f'k{kk feyh rFkk LowQy osQ fdrus dejs cusA
(vi) pkyw O;;&lEcU/h fu.kZ;ksa osQ Hkkoh o"kks± esa iM+us okys izHkkoksa osQ vuqeku yxkus dh dksf'k'k ugha dh
tkrh gSA
(vii) ikjEifjd ctV O;oLFkk dk izHkko LVk¯iQx iSVuZ ij Hkh iM+rk gSA ctV vf/dkjh rFkk ys[kkikyksa
dks fu;U=k.kksUeq[k izf'k{k.k (Control oriental training) fn;k tkrk gSA ,sls deZpkjh ;kstuk
rFkk lk/uksa osQ vkcaVu osQ lUnHkZ esa mi;qDr ugha gksrs gSaA
([k) ctV vi[k.Mu (Budget Fragmentation)
ctV] fo'ks"kdj fodkl'khy ns'kksa esa] lkoZtfud {ks=k osQ u rks lHkh O;;ksa dks 'kkfey djrk gS u gh lHkh
lkoZtfud fØ;kvksa dksA bls vycVZ okVlZVu us otV vi[k.Mu rFkk dk;Msu ,oa foYMsoLdh us xk;c gksus
okyk ctV dgk gSA ctV vi[k.Mu dbZ dkj.kksa dk ifj.kke gSA dj jktLo dks fof'k"V mís';ksa rFkk ,tsafl;ksa

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 245
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY