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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