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bdkbZ—20% la?kh; foÙk O;oLFkk
20-2 la?kh; foÙk&O;oLFkk osQ fl¼kUr (Principles of Federal Finance) uksV
izks- ch- ih- vnkjdj (Prof. B. P. Adarkar) us viuh iqLrd ^la?kh; foÙk dh leL;k,¡* (Problems of
Federal Finance) esa la?kh; foÙk osQ rhu fl¼kUrksa dk mYys[k fd;k gSA budk rFkk buosQ vfrfjDr ftu
fl¼kUrkssa dk ikyu mijksDr mís'; dh iw£r osQ fy, fd;k tkuk pkfg,] mldk fo'ys"k.k fuEu izdkj fd;k x;kµ
(1) LorU=krk ,oa ftEesnkjh dk fl¼kUr (Principles of Independence and Responsibility)µbl
lEcU/ esa loZizFke izks- ch- ih- vnkjdj dk ;g dguk gS fd la?k rFkk jkT; nksuksa ljdkjksa dks viuh foÙkh;
O;oLFkk djus dh iwjh O;oLFkk nh tkuh pkfg,] ftlls fd mudks vius jkstkuk osQ dk;Z djus esa rFkk viuh
lkekftd vkSj vk£Fkd vkdka{kkvksa dks iwjk djus esa vkSj mudh mUufr djus esa dksbZ #dkoV u vk;sA bldk vFkZ
;g gS fd osQUnzh; rFkk jkT; ljdkjksa esa ls izR;sd osQ ikl vius futh ,oa LorU=k foÙkh; lk/u gksa] tks mlosQ
dk;ks± dks iwjk djus osQ fy, i;kZIr gksus pkfg,A nwljs 'kCnksa esa] ;g dgk tk ldrk gS fd osQUnzh; rFkk jkT;
ljdkjsa vius {ks=k eas foÙkh; ekeyksa esa LorU=k gksuh pkfg,A
blosQ vfrfjDr izR;sd ljdkj dks vius {ks=k ij dj yxkus] Í.k ,df=kr djus vkSj vk; osQ vU; lk/uksa esa
o`f¼ djus dh ftEesnkjh Hkh vius Åij ysuh pkfg,] ftlls fd og vius {ks=k osQ dk;ks± dks lqpk: :i ls dj
losQA bl lEcU/ esa ;g Hkh dgk x;k gS fd ftl lÙkk osQ ikl vk; dks O;; djosQ izlUu djus okyk dk;Z
gS] mlh lÙkk osQ ikl vk; dks ,df=kr djus dk d"Vnk;d dk;Z Hkh djuk pkfg,A
uksV~l dj yxkus dh LorU=krk vkSj O;; djus dh LorU=krk lkFk&lkFk pyuh pkfg,A
bl lEcU/ esa oqQN fo}kuksa dk ;g Hkh fo'okl gS fd ;fn izR;sd Lrj ij ljdkj ml vk; dks ,df=kr djrh
gS] ftls mls O;; djuk gS] rc izR;sd jkT; osQ lkoZtfud O;; dh Js.kh (quality) ,oa vkdkj esa Hkkjh
fofHkÂrk gksxhA ftl jkT; esa /uh tula[;k jgrh gS rFkk tgk¡ djksa ls i;kZIr ek=kk esa vk; miyC/ gks ldrh
gS] og lkekftd nkf;Roksa dks fu/Zu jkT;ksa dh vis{kkÑr Hkyh izdkj iwjk dj ldrs gSaA vr% v¼Z&fodflr ns'kksa
esa jkT;ksa dh foÙkh; LorU=krk osQ fl¼kUr dk ikyu djuk dfBu gks tkrk gS] D;ksafd la?k osQ lHkh jkT;ksa esa dj
dh njksa dks leku j[kuk] lcdk leku :i ls vk£Fkd fodkl djuk] vkUrfjd vkSj cká fLFkjrk dks cuk, j[kuk
RkFkk lHkh jkT;ksa eas vk£Fkd o lkekftd mÂfr dk lUrqyu cuk, j[kus tSls mís';ksa dh vogsyuk ugha dh tk
ldrhA nwljs 'kCnksa esa] ;s fo}ku ;g dguk pkgrs gSa fd dj yxkus vkSj vk; dks ,df=kr djus dh LorU=krk
,oa Lok;Ùkrk (autonomy) osQUnz ljdkj osQ ikl gksuh pkfg, rFkk jkT; ljdkjksa osQ ikl O;; djus dh
LorU=krk ,oa Lok;Ùkrk gksuh pkfg,A
mijksDr fopkj] fd v¼Z&fodflr ns'kksa esa vk; osQ Ïksr osQUnzh; ljdkj osQ gkFk eas osQfUnzr gksus pkfg,] oqQ'kyrk
o lUrqfyr fodl osQ fl¼kUrksa dh dlkSVh ij Bhd gks ldrk gS] fdUrq O;kogkfjd n`f"Vdks.k Hkh >qByk;k ugha
tk ldrkA ;fn foÙkh; O;oLFkk osQ fy, jkT; ljdkjksa dks osQUnzh; ljdkj ij vR;f/d fuHkZjrk osQ fl¼kUr dks
Lohdkj dj fy;k tkrk gS rc jkT; ljdkjksa dk Lrj O;; djus okyh laLFkkvksa tSlk gks tk;sxk vkSj jkT; dh
mÂfr esa og viuh dksbZ nkf;Ro ugha le>sxhA
vr% ge bl fu"d"kZ ij igq¡prs gSa fd la?k dh izR;sd bdkbZ dks vk£Fkd {ks=k esa LorU=krk gksuh pkfg,A
jkT;ksa dks vius dk;Z djus osQ fy, i;kZIr /u izkfIr osQ vf/dkj gksus pkfg,A os dj Hkh yxk losaQ vkSj
Í.k Hkh losaQ] blesa mUgsa iw.kZ LorU=krk gksuh pkfg,A fdUrq O;ogkj esa iw.kZ LorU=krk lEHko ugha gksrhA blosQ
nks dkj.k gSa] ,d rks ;g fd osQUnzh; ljdkj vius ikl vk; osQ egÙoiw.kZ Ïksr j[krh gS] tks vkerkSj ij ykspiw.kZ
gksrs gSa] nwljs oqQN Ïksr ,sls gksrs gSa] ftudks VqdM+ksa esa ck¡Vk ugha tk ldrk] blfy, osQUnzh; ljdkj mudks vius
ikl j[krh gSA vr% izR;sd bdkbZ dks la?k ij fuHkZj jguk iM+rk gSA mnkgj.k osQ fy,] Hkkjr esa vk;&dj]
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 251
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY