Page 51 - DECO404_PUBLIC_FINANCE_HINDI

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

4-2 ctV ls lacaf/r oqQN vU; ckrsa uksV
(Some Concepts Associated with Budgets)

dkykof/ (Duration)µvf/drj ns'kksa esa ;g izFkk gS fd lkoZtfud ctV ,d o"kZ osQ fy, gksA fofHkUu ns'kksa
esa ^jktdks"kh; o"kZ* (fiscal year) dk izkjaHk rFkk lekiu fofHkUu frfFk;ksa osQ lkFk ns[kus dks feyrs gSaA osQoy
oqQN ns'kksa dk gh ^jktdks"kh; o"kZ* muosQ oSQysaMj o"kZ osQ lkFk esy [kkrk gSA Hkkjr esa ctV dh lkekU; dkykof/
,d o"kZ gS tks 1 vizSy ls izkjaHk gksdj vxys o"kZ osQ 31 ekpZ rd fxuh tkrh gSA bl jktdks"kh; o"kZ dh frfFk;ksa
osQ la'kks/u osQ i{k esa dbZ ckj lq>ko fn, x, gSa] ijarq fdlh lq>ko us loZekU;rk izkIr ugha dh gSA lq>ko nsus
okyksa dk roZQ gS fd Hkkjr ,d Ñf"k iz/ku ns'k jgk gS ftlesa [kjhiQ dh iQly dh vf/d egÙkk gSA vr% gekjk
jktdks"kh; o"kZ vDVwcj@uoEcj ls 'kq: gksuk pkfg,A
dbZ yksxksa osQ erkuqlkj ctV dh dkykof/ de ls de nks o"kZ gksuh pkfg,A muosQ rdkZuqlkj o"kZ dk ,d cM+k
Hkkx ctV dks ikfjr djus rFkk vxyk ctV rS;kj djus esa gh yx tkrk gSA vr% ok£"kd ctV dh bl izFkk osQ
dkj.k lk/uksa dk dkiQh viO;; gksrk gSA
xksiuh;rk (Secrecy)µHkkjr esa ctV osQ vk¡dM+s rFkk ctVh; izLrko (Budgetary proposals) ctV dh

izLrqfr osQ vafre {k.k rd xqIr j[ks tkrs gSaA bl xksiuh;rk osQ dkj.k (iz/ku ea=kh vFkok eq[; ea=kh dks NksM+
dj) eaf=keaMy osQ vU; lnL;ksa ls Hkh iwjk ctV xqIr j[kk tkrk gSA
dbZ yksxksa dk er ;g gS fd bl xksiuh;rk dh izFkk ls dksbZ fo'ks"k ykHk ugha gksrk] myVs osQoy gkfu gksrh gSA
O;kikjh rFkk vU; yksx ctV osQ izLrkoksa osQ vuqeku yxkrs jgrs gSaA bl dkj.k os cgq/k dhersa c<+kus rFkk vU;
izdkj ls ykHkkfUor gksus esa liQy gks tkrs gSaA fuos'kdrkZvksa osQ fy, Hkh nh?kZdkyhu fu.kZ; ysus esa dfBukbZ gksrh
gSA vr% bu yksxksa dk ;g fopkj gS fd ctV osQ vk¡dM+s rFkk vU; izLrko xksiuh; ugha jgus pkfg,A xSj ljdkjh
rRoksa dks Hkh okn&fookn }kjk buosQ pquko esa ;ksxnku nsus dk volj feyuk pkfg,] rkfd ljdkj Hkh ;g tku
losQ fd lekt vkSj vFkZO;oLFkk ij blosQ ctVh; izLrkoksa osQ laHkkfor izHkko D;k gSa rFkk mUgsa fdl izdkj csgrj
cuk;k tk ldrk gSA
,d vU; erkuqlkj ctV dh oqQN fo'ks"k enksa osQ ckjs esa xksiuh;rk fgrdkjh gks ldrh gSA vr% ,slh enksa dh
xksiuh;rk dks dk;e j[krs gq, vU; enksa rFkk (fo'ks"kdj dj laca/h) izLrkoksa dks ctV dh izLrqfr ls iwoZ turk
dks tkudkjh ns nh tkuh pkfg, rFkk mu ij [kqys :i ls fopkj foe'kZ fd;k tkuk pkfg,A

^vPNk* ctV (A Good Budget)

fdlh ctV dks rHkh vPNk dgk tk ldrk gS tc og lekt vkSj vFkZO;oLFkk osQ fofHkUu p;fur y{;ksa dh
izkfIr esa ;FkklaHko lgk;d gksA ijarq ;gk¡ ij eq[; leL;k ;g gS fd bu y{;ksa osQ ckjs esa erHksn jgrk gSA fiQj
Hkh fo/k;d izkf/dj.k dh n`f"V esa tks y{; mfpr gksa] ,d ^vPNk* ctV mldh lgk;rk esa lgk;d gksuk
pkfg,A
bl ckr dk ewY;kadu oSQls fd;k tk, fd fopkjk/hu ctV p;fur mís';ksa dh izkfIr esa dgk¡ rd lgk;d gksxk\
blosQ fy, ctV osQ vk¡dM+ksa rFkk izLrkoksa osQ foLr`r fo'ys"k.k dh vko';drk iM+rh gSA ,d vPNk ctV og
gS ftlesa ;g fo'ys"k.k fn;k x;k gks vFkok ftldk bl izdkj dk fo'ys"k.k lqpk# <ax ls fd;k tk losQA
bl lanHkZ esa bl ckr ij tksj fn;k tk ldrk gS fd ljdkj dk vius pkyw [kpsZ osQ fy, tSls fd ljdkjh d£e;ksa
osQ osru] C;kt dh vnk;fx;k¡] ns'k dh j{kk ij O;; vkfn) m/kj ysus dh vko';drk ugha gksuh pkfg,A

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 45
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY