Page 353 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—26% Jh ,y- osQ- >k lfefr dh fliQkfj'ksa

bl izdkj dj&iz.kkyh fu/kZfjr djrs le; bu mís';ksa dks vo'; è;ku esa j[kk tkuk pkfg,A djksa dks vU/k/qU/ uksV
blfy, ugha yxkrs jguk pkfg, fd buls jktLo esa o`f¼ gksxh ;k fo'ks"k mRikndksa dh dfBukb;ksa dk lek/ku
gks tk;sxkA jktLo o`f¼ djuh Hkh gS rks bl rjg ls dh tk, rkfd iz.kkyh osQ lajpukRed lUrqyu tks fd ,d
ckj LFkkfir gks tk,] mlesa fcxkM+ u gks ik;sA bu lEcU/ esa lfefr dk fo'okl gS fd ;g rHkh lEHko gks ldrk
gS tcfd iz.kkyh dk foosdhdj.k gks pqdk gks rFkk buesa ifjorZu lfefr osQ lq>koksa osQ vuqowQy fd;k tk,A

D;k vki tkurs gSa djksa dks va/k/qa/ ugha yxkuk pkfg,A

Lo&ewY;kadu (Self Assessment)

fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) :

1. --------- esa Jh ,y- osQ- >k dh vè;{krk esa ,d lfefr dh fu;qfDr dhA
2. vizR;{k dj tk¡p lfefr tks --------- lfefr osQ uke ls tkuh tkrh gS] us viuh fjiksVZ vizSy] 1977 dks
ljdkj osQ le{k j[khA
3. lkekftd n`f"Vdks.k ls dj iz.kkyh ogh csgrj ekuh tkrh gS tks --------- U;k; osQ vuqowQy gksA
4. fofHkUu jkT;ksa esa dj Hkkj dk forj.k --------- gSA
5. >k lfefr esa --------- lnL; FksA

26-2 lfefr dh [kkst (Findings of the Committee)

lfefr us fjiksVZ esa viuh [kkstksa ;k izkfIr;ksa ij izdk'k Mkyk gS rFkk dj&iz.kkyh esa egÙoiw.kZ ifjorZu dh
fliQkfj'k dh gSA lfefr us vuqHko fd;k gS fd Hkkjr dh orZeku vizR;{k dj iz.kkyh nks"kiw.kZ gS rFkk osQUnz] jkT;ksa
rFkk LFkkuh; fudk;ksa }kjk LorU=k :i ls yxk;s x;s vizR;{k djksa esa fo'ks"k dksbZ rkyesy (Coordination)

ugha gSA izR;sd ljdkjksa }kjk yxk;s x;s eq[; djksa dh lajpuk esa dksbZ fLFkjrk (Consistency) ugha gSS vkSj
mlosQ dkj.k mu lcdk la;qDr :i ls iM+us okyk izHkko vFkZO;oLFkk ij cqjk iM+rk gSA lfefr dk dguk gS fd
djksa esa lq/kj osQ fy, bu mís';ksa dk gksuk vko';d gSµdj iz.kkyh bl izdkj dh gksuh pkfg, rkfd fofHkUu
dj ijLij ,d&nwljs ij Nk tk,a rFkk bu djksa dh vkUrfjd lajpuk bl izdkj ls fuf'pr dh tk, rkfd ns'k
esa ,d leku vizR;{k dj&iz.kkyh ykxw dh tk losQA lfefr us orZeku vizR;{k dj iz.kkyh esa fuEufyf[kr
dfe;k¡ (deficiencies) crkbZ gSaµ
(1) ljdkj dPps eky] vk;kfrr oLrqvksa] mRiknu rFkk fcØh ij dj osQoy vius jktLo o`f¼ osQ fy,
gh yxkrh gSA bu djksa osQ yxkus osQ D;k vk£Fkd ifj.kke gksaxs] bl ckjs esa de gh fpfUrr jgrh gSA

(2) mRiknu rFkk fcØh ;ksX; oLrqvksa ij yxk;s tkus okys dj vusd oLrqvksa ij ijLij ,d nwljs ij Nk;s
jgrs gSaA dgus dk rkRi;Z gS fd vusd ,slh oLrq,¡ gSa (ftudh la[;k dkiQh gS) ftu ij mRiknu&dj
rFkk fcØh&dj nksuksa yxk;s tkrs gSaA
(3) fofHkUu jkT;ksa esa dj Hkkj dk forj.k vleku gSA bldk dkj.k ;g gS fd ,d fo'ks"k jkT; vius djksa
dk vk;kr nwljs jkT;ksa osQ fuokfl;ksa ij dj nsrs gSaA

VkLd vizR;{k dj iz.kkyh osQ nks"k D;k gSa\

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 347
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY