Page 252 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV ls vyx j[kuk ,slk gh ,d dkj.k gSA ,slk djus ls ctV lk/uksa dk vkoaVu dk;Z dkiQh de gks tkrk gS rFkk
oSdfYid izksxzkeksa osQ eè; p;u osQ volj de gks tkrs gSaA
Lok;Ùk ,tsafl;k¡ rFkk fuxe nwljs ,sls rÙo gSaA bu Lok;Ùk ,tsafl;ksa dh LFkkiuk ls jktLo dks buosQ fy, i`Fko~Q
djosQ j[k fy;k tkrk gS rFkk ,deq'r gLrkUrj.k gksrk gSA blls ctV dh O;koqQyrk ?kV tkrh gSA ;kn jgs fd
O;kidrk (comprehensiveness) ctV dh ,d fo'ks"krk gSA
(x) [kf.Mr ctV (Divided Budget)

izksxzkeksa dks nks ;k vf/d ctVksa osQ eè; [kf.Mr dj fn;k tkrk gS rFkk mudh i`Fko~Q&i`Fko~Q tkap gksrh gSA orZeku
O;; dk leUo; ugha gksrk gS rFkk Hkkoh vko`fÙk O;; (Recurring expenditure) dh vogsyuk dh tkrh
gSA
(?k) fu"iknu eki dk vHkko (Lack of Performance Measurement)
ikjEifjd ctV esa osQoy foÙkh; :i esa gh fu"iknu (Performance) dh eki gksrh gS] HkkSfrd :i esa 'kk;n
gh bldh eki gksrh gSA blfy, O;; osQ ekè;e ls okLrfod izkfIr dh tkudkjh ugha feyrh gSA ekuysa fd
¶LokLF;¸ osQ en esa 10 djksM+ #i;s [kpZ fd;s x;sA ikjEifjd ctV esa bl ckr dh tkudkjh ugha nh tkrh
gS fd vLirky esa fdrus ejhtksa osQ fy, cSM yxs] fdrus MkWDVjksa dh fu;qfDr gqbZ vkfnA nwljs 'kCnksa esa] ikjEifjd
ctV HkkSfrd y{;ksa osQ fo"k; esa pqi jgrk gSA
(Ä) izksxzke fo'ys"k.k dh vuqifLFkfr (Absence of Programme Analysis)

ikjEifjd ctV esa ctV vuqekuksa dks dk;Z osQ HkkSfrd izksxzke osQ :i esa ugha fn[kk;k tkrkA fodkl'khy ns'kksa
esa vk£Fkd fodkl osQ fy, ;kstuk fdlh u fdlh :i esa viuk;k x;k gSA blfy, bl ckr dh vko';drk gS
fd O;kid] cgq{ks=kh; ,oa cgqo"khZ; ;kstuk dks ok£"kd vk/kj ij fo'ks"k izksxzke ,oa ifj;kstuk (Project) esa
cnyk tk;sA bl dk;Z osQ fy, ftl ;U=k dh lgk;rk yh tkrh gS og ctV gh gSA ikjEifjd ctV }kjk bl dk;Z
dk lEiknu lgh <ax ls ugha gks ikrk gSA
ikjEifjd ctV osQ mijksDr nks"kksa dh foospuk djus ij ;gh fu"d"kZ fudyrk gS fd buesa uo&izorZu

(innovations) dh vko';drk gSA oLrqr% vk£Fkd ;kstuk esa lq/kj osQ iwoZ ,d ,slh ctV O;oLFkk dh t:jr
gS tks ;kstuk&lEcU/h fu.kZ;ksa dks okLrfodrk esa cny nsA dk;Msu ,oa foYMsoLdh osQ 'kCnksa esa] ¶;kstukdj.k
rc rd vf/d è;ku nsus ;ksX; ugha gS tc rd ok£"kd ctV dks vf/d vFkZiw.kZ u cuk;k tk;sA¸ 1
tkWu cs;j (John Bayer) dk dguk gS fd ikjEifjd ctV esa uo&izorZu dk fuekZ.k fuEu rhu vk/kjksa ij
gksuk pkfg,µ
(i) O;ogkj esa ctV ljdkj osQ fodkl izksxzke rFkk uhfr&lEcU/h fu.kZ;ksa dh ewy vfHkO;fDr gSA
(ii) vk£Fkd ;kstuk dh liQyrk ,d ,slh ctV O;oLFkk ij fuHkZj djrh gS tks ;kstuk&lEcU/h fu.kZ;ksa
dks izHkkoh <ax ls okLrfodrk esa cny nsA

(iii) ctV ;U=k ,slk laHkkO; volj iznku djrk gS ftlls nh?kZdkyhu O;kid ;kstuk dh izHkkodkfjrk dks
lhfer djus okys vojks/ksa dks gVk;k tk ldrk gSA
mijksDr ifj.kkeksa dks ikjEifjd ctV }kjk izkIr ugha fd;k tk ldrk gSA blfy, ctV&izfØ;k osQ fy, ,d u;s
n`f"Vdks.k dh vko';drk gS vkSj blh dks izksxzke ,oa fu"iknu ctV O;oLFkk (PPBS) dk uke fn;k x;k gSA

1. “Planning is not worth much attention until the annual budget is made more meaningful.”
—Naomi Caiden and Aaron Wildavsky, quoted in K.S. Sastry, Performance
Budgeting for Planned Development, Radiant Publihers, 1979, p. 27.

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
246 LOVELY PROFESSIONAL UNIVERSITY