Page 49 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—4% lkoZtfud foÙk osQ lk/u % ctV dk vFkZ ,oa Hkwfedk

ctV laca/h vFkZiw.kZ tkudkjh osQ fy, ;g tkuuk t:jh gS fd ljdkj dh izkfIr;ksa rFkk O;; osQ fy, gekjs vius uksV
ns'k osQ lafo/ku esa D;k izko/ku gS rFkk D;k izFkk,¡ gSaA Hkkjr ljdkj dks feyus okyh os lc izkfIr;k¡ tks blosQ
vius LokfeRo esa vkrh gSa] mu [kkrksa esa j[kh tkrh gSa ftUgsa lkewfgd rkSj ij Hkkjr dh ^lesfdr fuf/* dgk
tkrk gSA
4-1 ctV dk vFkZ (Meaning of Budget)

,d vk/qfud ljdkj dk ctV ,d foLr`r izys[k gksrk gSA blesa] izLrkfor la'kks/uksa lfgr] ljdkj dh
leLr foÙkh; izkfIr;ksa vkSj O;; dk enokj fooj.k jgrk gS_ mu foÙkh; izokgksa osQ vuqeku jgrs gSa_ rFkk
muls lac¼ ljdkj dh uhfr;ksa vkSj xfrfof/;ksa dk mYys[k jgrk gSA
vr% lkoZtfud ctV dk leqfpr vFkZ tkuus osQ fy, blosQ eq[; vk;keksa dk C;ksjk vko';d gS] tks bl izdkj
gSµ
1- lkoZtfud ctV dk izFke eq[; vk;ke ljdkj }kjk foÙkh; lk/u tqVkus rFkk mUgsa O;; djus dk gSA ;gk¡
rd fd fdlh le; ctV dk vFkZ Hkh blh vk;ke rd lhfer ekuk tkrk FkkA
gj ljdkj osQ le{k oqQN y{; gksrs gSa ftudh izkfIr osQ fy, og uhfr;ksa vkSj xfrfof/;ksa dk pquko djrh gSA
lk/uksa dks tqVkus rFkk mUgsa O;; djus osQ dk;Z Hkh bUgha xfrfof/;ksa ls tqM+s jgrs gSaA vr% lkoZtfud ctV dk
,d vFkZ ;g fy;k tk ldrk gS fd ;g ljdkj }kjk foÙkh; lk/u tqVkus rFkk mUgsa O;; djus dk ,d foLr`r
C;ksjk gSA blesa ,d dkykof/ (vf/drj ,d o"kZ) osQ fy, vuqekfur izkfIr;k¡ rFkk izLrkfor [kpsZ mi;qDr enksa
rFkk en&oxks± esa n'kkZ;s tkrs gSaA ,d fopkjk/hu o"kZ dk ctV ml o"kZ osQ 'kq: gksus ls i;kZIr le; iwoZ gh laln
vFkok vU; lac¼ fo/k;d izkf/dj.k dks izLrqr dj fn;k tkrk gS rFkk bl izdkj ljdkj ctV osQ ekè;e ls
izkfIr;ksa rFkk O;; gh gj en osQ ckjs esa viuk izLrkfor fu.kZ; n'kkZrh gSA
2- ,d vk/qfud ljdkj ls ;g vis{kk ugha dh tkrh fd og viuh izkfIr;ksa rFkk O;; enksa osQ ckjs esa
vO;ofLFkr <ax ls fu.kZ; ysA ljdkj osQ ikl vkus okys lk/u cqfu;knh rkSj ij lekt dh /jksgj gksrs gSa vkSj
bldk ;g uSfrd dÙkZO; curk gS fd bu lk/uksa dk fdlh izdkj ls viO;; u gksus nsA blosQ vfrfjDr ctV
dh lHkh enksa dk ijLij xgjk laca/ gksus osQ dkj.k mudk :i&vkdkj ljdkj dks y{;&izkfIr dh lajpuk osQ
vuq:i gh gksuk pkfg,A bl dkj.k ctV dk C;ksjk osQoy fopkjk/hu o"kZ (vFkok dkykof/) dh vuqekfur
izkfIr;ksa rFkk izLrkfor O;; rd gh lhfer ugha j[kk tkrk] izR;qr blesa lkekU;r% vk¡dM+ksa osQ en&okj (rFkk vU;
izdkjksa ls Hkh oxhZÑr) izkfIr;ksa vkSj vnk;fx;ksa osQ pkj lSV rFkk muls lacaf/r vko';d foospu Hkh j[ks tkrs
gSa] tks bl izdkj gSaµ
(i) chrs o"kZ osQ ;FkklaHko okLrfod vk¡dM+s (Actuals of previous year);
(ii) pkyw o"kZ osQ fy, ikfjr fd, x, vk¡dM+s] vFkkZr~ ^ctV vuqeku* (Budget Estimates of
outgoing year);
(iii) pkyw o"kZ osQ laHkkfor okLrfod vFkkZr~ ^la'kksf/r vuqeku (Revised Estimates of outgoing
year)_ rFkk
(iv) vkus okys o"kZ (fopkjk/hu ctVh; dkykof/) osQ izLrkfor vFkkZr~ ^ctV vuqeku* (Budget
Estimates of incoming year)A

uksV~l bl Hkkx esa en&okj izLrkfor O;; jkf'k;ksa osQ vfrfjDr izkfIr;ksa osQ nks lSV gksrs gSaA ,d lSV esa os jkf'k;k¡
n'kkZ;h tkrh gSa tks orZeku dj <k¡ps dks ;FkkfLFkr j[krs gq, vuqekfur dh tkrh gS rFkk nwljs lSV esa ctV
esa izLrkfor dj&<k¡ps rFkk vU; foÙkh; Ïksrksa ,oa uhfr vkfn esa izLrkfor la'kks/u osQ mijkar visf{kr
vuqeku n'kkZ, tkrs gSaA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 43
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY