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yksd foÙk




                  uksV          tkrk Fkk fdUrq mldk izk:i NksVk gksrk Fkk D;ksafd jkT; osQ dk;Z vR;f/d lhfer FksA blosQ foijhr vk/qfud
                                jkT;ksa osQ dk;ks± esa fujUrj o`f¼ gksrh tk jgh gSA fo'ks"kdj dY;k.kdkjh jkT;ksa dh LFkkiuk osQ i'pkr~ rks jkT;
                                yksxksa osQ vk£Fkd thou esa bruh xgurk ls izos'k dj pqdk gS fd orZeku esa mldh vuqifLFkfr dh dYiuk gh
                                ugha dh tk ldrhA orZeku esa jkT; dk dk;Z osQoy lqj{kk dk izcU/ djuk rFkk dkuwu vkSj U;k; dh O;oLFkk
                                rd gh lhfer ugha gS cfYd mls vusd dY;k.kdkjh dk;Z Hkh djus gksrs gSaA mnkgj.kkFkZ] Hkkjr rFkk fo'o osQ
                                vusd jkT;ksa dks vusd dk;Z] tSlsµlkekftd lqj{kk] turk dk laj{k.k] U;k;] jsyos] Hkkjh fo|qr la;U=k.k o
                                v.kq&'kfDr tSlh vU; tuksi;ksxh lsok,¡ vkfn lEiUu djus gksrs gSaA vk£Fkd fu;kstu rFkk fu;ksftr fodkl dh
                                ygj us tks jkT;ksa osQ dk;ks± dh :ijs[kk esa iw.kZr;k ifjorZu dj fn;k gSA LokHkkfod gS fd jkT;ksa osQ dk;ks± esa
                                fujUrj o`f¼ gksus ls vk; vkSj O;; osQ <k¡ps esas Hkh o`f¼ gksxhA bl izdkj ;g dguk dfBu gksxk fd jkT; ftldk
                                vkjEHk ek=k thou osQ fy, gqvk Fkk] og vkt vPNs ekuo&thou osQ fy, dk;Zjr gSA Li"V gS fd jkT;ksa osQ
                                c<+rs gq, dk;Zdykiksa osQ iQyLo:i jkT; dh vk; rFkk O;; osQ fy, mfpr izcU/ dh vko';drk vuqHko gqbZ
                                vkSj mldk ifj.kke ;g gqvk fd vkt yksd foÙk vkSj mldh leL;kvksa dk vè;;u oSKkfud <ax ls fd;k tkus
                                yxkA
                                1-1 yksd foÙk dk vFkZ (Meaning of Public Finance)


                                yksd foÙk dk lEcU/ yksd&lÙkkvksa ;k ljdkjh lÙkkvksa (Public authorities) dh vk; rFkk O;; ls gksrk
                                gSA ^yksd* (Public) 'kCn dk iz;ksx lk/kj.kr% ljdkj (Government) ;k jkT; (State) osQ fy, gh fd;k
                                tkrk gSA yksd&lÙkkvksa esa lHkh izdkj dh ljdkjsa lfEefyr dh tkrh gSaA vr% ;g dgk tk ldrk gS fd yksd
                                foÙk dk lEcU/ osQUnz] jkT; rFkk LFkkuh;&lHkh izdkj dh ljdkjksa osQ vk;&O;; ls gksrk gS vkSj yksd foÙk osQ
                                vUrxZr bu lHkh izdkj dh ljdkjksa osQ vk;&O;; dk vè;;u fd;k tkrk gSA yksd foÙk dks fofHkUu fo}kuksa us
                                ifjHkkf"kr fd;k gSA oqQN eq[;&eq[; ifjHkk"kk,¡ fuEufyf[kr gSaµ
                                izks- MkYVu osQ 'kCnksa esa] ¶yksd foÙk dk lEcU/ yksd&lÙkkvksa dh vk; o O;; ls rFkk bu nksuksa osQ
                                ijLij lek;kstu ls gSA¸ 1
                                izks- fiQ.Mys f'kjkt osQ vuqlkj] ¶lkoZtfud vf/dkfj;ksaa }kjk lk/uksa dh izkfIr ,oa O;; ls lEcfU/r
                                fl¼kUrksa dk vè;;u gh jktLo dgykrk gSA¸ 2
                                csLVscy us bldks ifjHkkf"kr djrs gq, dgk gS] ¶jktdh; lk/uksa dh iw£r ,oa mudk mi;ksx gh vè;;u
                                dh lkexzh gS ftls jktLo dgk tkrk gSA¸ 3
                                izks- esgrk osQ 'kCnksa esaa] ¶jktLo jkT; osQ ekSfæd rFkk lk[k lEcU/h lk/uksa dk vè;;u gSA¸ 4
                                fo'ys"k.kµfofHkUu fo}kuksaa }kjk yksd foÙk dh mi;qZDr ifjHkk"kkvksa dk vè;;u djus osQ i'pkr~ ;g Li"V gks
                                tkrk gS fd yksd foÙk dk ewy vFkZ osQUnzh;] izkUrh; rFkk LFkkuh; 'kklu&lÙkkvksa osQ vk; rFkk O;; ls gSA ysfdu
                                orZeku le; esa ;g vFkZ vkSj vf/d foLr`r vkSj O;kid gks x;k gSA vc yksd foÙk dk vè;;u osQoy ljdkjh
                                vk;&O;; ls lEcfU/r ugha vfirq blosQ vUrxZr foÙkh; iz'kklu] ys[kk ijh{k.k o foÙkh; fu;U=k.k Hkh lfEefyr
                                fd;k tkrk gSA

                                   1. “It deals with the income and expenditure of public authorities and with the adjustment
                                      of one to another.”                                              —Dalton
                                   2. “The study of the principles underlying the spending and raising of funds public
                                      authorities.”                                             —Findlay Shirras
                                   3. “Public Finance deals with the expenditure and income of public authorities of the State
                                      and their mutual relation as also with the financial administration and control.”
                                                                                                  —C.F. Bastable
                                   4. “Public Finance then constitutes a study of the monetary and credit resources of the
                                      State.”                                                       —J.K. Mehta



                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
          2                                LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
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