Page 259 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—20% la?kh; foÙk O;oLFkk

(5) lekurk vkSj fl¼kUr (Principle of Equity)µlekurk dk fl¼kUr djkjksi.k esa ,d egÙoiw.kZ uksV
fl¼kUr gS] tks ,Me fLeFk (Adam Smith) us izfrikfnr fd;k FkkA bl fl¼kUr dks la?kh; foÙk O;oLFkk esa
ykxw djuk Hkh egÙoiw.kZ ckr gS] D;ksafd bl fl¼kUr osQ vuqlkj la?k rFkk jkT;ksa esa lk/uksa dk c¡Vokjk vlekurk
dh fLFkfr mRiUu dj ldrk gS] tks leLr <k¡ps dks [kjkc dj ldrk gSA ,d la?k osQ fofHk jkT;ksa osQ vk£Fkd
fodkl osQ Lrj esa fofHkUurk gks ldrh gS] fdUrq ;fn djkjksi.k bl fl¼kUr osQ vuqlkj fd;k tk,] rc fofHkUu
jkT;ksa esa djksa dk Hkkj fofHkUu gksxkA D;ksafd fofHkUu jkT;ksa esa lhekUr R;kx vyx&vyx gksxkA /uh jkT;ksa osQ
djnkrkvksa dk lhekUr R;kx mu jkT;ksa dh rqyuk esa de gksxk tks vis{kkÑr fu/Zu gSaA vr% bl ckr dh
vko';drk mRi gksrh gS fd osQUnzh; rFkk jkT; ljdkjksa osQ djkaas dk bl izdkj leUo; fd;k tk, ftlls izR;sd
djnkrk in nksuksa izdkj osQ djksa osQ dkj.k lhekUr R;kx cjkcj gks ;k yxHkx cjkcj gks] pkgs og fdlh jkT;
esa D;ksa u jgrs gksaA dgus dk vfHkizk; ;g gS fd osQUnzh; rFkk jkT; ljdkjksa osQ djksa dk lekos'k bl izdkj ls
fd;k tk,] ftlls izR;sd ukxfjd ij djkas dk Hkkj leku :i ls iM+s ;k yxHkx leku :i ls iM+sA

D;k vki tkurs gSa pkgs dksbZ ;kstuk fdruh Hkh mi;qDr D;ksa u gks] ;fn bldk iz'kklu Bhd ugha gS rks ;g
vo'; gh vliQy gks tk,xhA

(6) leUo; dk fl¼kUr (Principle of Integration and Coordination)µ,d la?k dh lkjh
foÙk&O;oLFkk bl izdkj dh gksuh pkfg,] ftlesa la?k dh izR;sd bdkbZ ,d nwljs ls lefUor gks rFkk dksbZ Hkh
bdkbZ lkjh O;oLFkk ls vyx u gksA la?kh; O;oLFkk osQ oqQ'kyrk ,oa lqpk: :i ls pykus osQ fy, ;g vko';d
gS fd la?k dh lHkh bdkb;k¡ lefUor gksaA bl lEcU/ eas ;g Hkh dgk x;k gS fd la?k rFkk jkT;ksa eas leUo;
dk fl¼kUr osQoy dj yxkus rd gh lhfer ugha jguk pkfg,A la?k rFkk jkT;ksa osQ ctV] iw¡thxr O;; rFkk lk[k
lEcU/h fØ;kvksa eas Hkh leUo; gksuk pkfg, vkSj ;g leUo; lEc¼ fØ;kvksa osQ lkFk Hkh gksuk pkfg,A
(7) ys[ks dk fl¼kUr (Principle of Accountability)µla?kh; foÙk&O;oLFkk vkSj iztkrU=k ,d la?k dh
nks laLFkk,¡ gSa tks nks cguksa osQ leku gSaA vr% ,d la?kh; O;oLFkk osQ vUrxZr izR;sd ljdkj osQ dj yxkus o
O;; djus osQ fu.kZ;ksa dks vius fo/k;dksa dks ys[k nsus dk Hkh mÙkjnkf;Ro gSA bldk vFkZ ;g gS fd la?kh;
foÙk&O;oLFkk esa izR;sd ljdkj osQ dj yxkus o O;; djus osQ fu.kZ;ksa osQ ckjs esa muosQ fo/k;dksa dk ys[kk&tks[kk
ysus dk vf/dkj gSA bl O;oLFkk osQ vUrxZr izR;sd ljdkj dks dj yxkus o O;; djus osQ fu.kZ; bl ckr dks
è;ku esa j[krs gq, djus pkfg, fd budk vU; ljdkjksa ij D;k izHkko iM+sxkA
(8) jkt&dks"k eass o`f¼ dk fl¼kUr (Principle of Fiscal Access)µosQUnzh; o jkT; ljdkjksa dks
vius&vius {ks=k esa u;s vk; osQ lk/uksa dks fodflr djus ij viuh c<+rh gqbZ vko';drkvksa dks iwjk djus osQ
fy, dksbZ izfrcU/ ugha gksuk pkfg,A bldk vFkZ ;g gS fd ljdkj osQ mÙkjnkf;Roksa eas o`f¼ osQ lkFk&lkFk lk/uksa
esa Hkh o`f¼ gksuh pkfg,A
(9) gLrkUrj.k dk fl¼kUr (Principle of Transfer of Resources)µbl fl¼kUr dk vfHkizk; ;g gS
fd tks jkT; /uh gSa] mu jkT;ksa ls vk; izkIr djosQ fu/Zu jkT; dks fn;k tkuk pkfg,] ftlls izR;sd jkT; osQ
O;fDr ,d U;wure thou Lrj ij viuk thou fcrk losaQA bldk mís'; gS fd ns'k osQ fdlh Hkh O;fDr dk
thou Lrj bl U;wure thou Lrj ls de u gks losQ vFkkZr~ ns'k osQ fdlh Hkh O;fDr dk thou Lrj jk"Vªh;
U;wure Lrj ls de ugha gksuk pkfg,A vr% MkW- ch- vkj- feJk (Dr. B. R. Mishra) us viuh iqLrd
‘Indian Federal Finance’ esa fy[kk gS fd la?k rFkk jkT;ksa esa lk/uksa dk foHkktu ¶jk"Vªh; U;wure¸ osQ
fl¼kUr ij vk/kfjr gksuk pkfg,A /uh jkT;ksa esa fu/Zu jkT;ksa dh vk; dk gLrkUrj.k djosQ ,slk gks ldrk gSA
bl gLrkUrj.k dk eq[; mís'; mUrjkZT;h; vlekurkvksa dks de djuk gS] D;ksafd vk£Fkd vlekurk,¡ jk"Vªh;
le`f¼ osQ fgr esa ugha gksrh gSaA jktLo dh fØ;kvksa dk iz;ksx djosQ bl izdkj dh vlekurkvksa dks nwj fd;k
tk ldrk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 253
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY