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bdkbZ—19% O;; ?kVkus okyh ,oa O;; cnykodkjh uhfr;k¡
vk;kr 'kqYd yxk ldrh gSA oqQN vko';d oLrqvksa dh fu/kZfjr ek=kk esa vk;kr osQ fy, vk;kr dksVs fu/ uksV
kZfjr dj fn, tkrs gSa rFkk vk;krdksa dks lEcfU/r vk;kr gsrq vk;kr ykblsUl ysus iM+rs gSaA bl rjg osQ fu;U=k.k
dks tksulu okf.kfT;d fu;U=k.k (Commercial Controls) dgrk gS bu fof/;ksa ls Hkqxrku 'ks"k vlUrqyu
dks Bhd djus osQ fy, vk;kr dks de fd;k tkrk gSA
ljdkj Hkqxrku 'ks"k ?kkVk dks de djus osQ fy, foÙkh; fu;U=k.k (Financial Controls) viukrh gSA blosQ
vUrxZr ?kjsyw eqnzk osQ mi;ksx dh LorU=krk dks oqQN mi;ksxksa dks nwljksa ls vf/d egaxk cukdj jksdk tkrk gSA
;s dBksj fofue; fu;U=k.k mik; gSaA buosQ nksgjs mís'; gSa_ os vk;kr dks jksdrs gSa rFkk fons'kh eqnzk dk fofu;eu
(Regulation) djrs gSaA buesa ekSfnzd izkf/dj.k }kjk fons'kh eqnzk osQ Hkqxrku rFkk izkfIr;ksa ij iw.kZ fu;U=k.k
'kkfey gks ldrk gSA ljdkj cgqy fofue; njsa Hkh viuk ldrh gSA ;g vko';d oLrqvksa ij de fofue;
njsa rFkk vuko';d oLrqvksa ij vf/d mQaph fofue; njsa iz;ksx dj ldrh gSA
bl rjg nksuksa] okf.kfT;d rFkk foÙkh; izR;{k fu;U=k.k vk;krksa esa deh djosQ rFkk vFkZO;oLFkk dh fons'kh eqnzk
dh vko';drkvksa dks fu;fU=kr djosQ] Hkqxrku 'ks"k vlUrqyu dks Bhd djus esa lgk;rk igqapkrs gSaA
izkf/dj.k dks Li"V dhft,A
lhek,a (Limitation)μizR;{k fu;U=k.k lkekftd ykxrksa esa o`f¼ djrs gSaA tc yksxksa dks fons'kh eqnzk dk mi;ksx
djus rFkk vk;kr djus ls jksdk tkrk gS rc dY;k.k dh gkfu gksrh gSA blosQ vfrfjDr bu fu;U=k.kksa dksa ykxw
djus esa cM+h ek=kk esa iz'kklfud O;; djuk iM+rk gSA vU; ns'kksa }kjk izfr'kks/kRed mik; Hkh viuk, tk ldrs
gSa tks blosQ ykHkksa dks lekIr dj ldrs gSaA blosQ vfrfjDr izR;{k fu;U=k.k Hkqxrku 'ks"k osQ ?kkVs dks nckdj mlosQ
y{k.k dk mipkj djrs gSa u fd jksx dkA tc ?kkVk iwath iyk;u ls gS rc ncko }kjk mlosQ ewy dkj.k dks Bhd
ugha fd;k tk ldrkA izR;{k fu;U=k.k osQoy ?kkVs dks Bhd djus dh dk;Zokgh djrs gSa tcfd ewy dkj.k dks Bhd
djus esa vliQy jgrs gSaA bl rjg] izR;{k fu;U=k.k Hkqxrku 'ks"k ?kkVs osQ LFkk;h lek/ku dh ctk; vLFkk;h lekèkku
gh izLrqr djrs gSaA ;gh dkj.k gS fd vf/dka'k ns'k mnkj O;kikj O;oLFkk osQ i{k esa jgrs gSa rFkk ekSfnzd&foÙkh;
mik;ksa dks Hkqxrku 'ks"k ?kkVk Bhd djus osQ fy, izR;{k fu;U=k.kksa ls vf/d mi;ksxh ekurs gSaA vusd dfe;ksa osQ
ckotwn voewY;u dks izR;{k fu;U=k.k ls Js"B ekuk tkrk gSA
Lo&ewY;kadu (Self Assessment)
fjDr LFkkuksa dh iw£r djsa (Fill in the blanks)μ
---------
1. vkarfjd C;kt njksa esa o`f¼ ls dk var% izokg c<+rk gSA
2. --------- ekSfnzd uhfr ls Hkqxrku 'ks"k esa vfrjsd mRiUu gksrk gSA
---------
3. laoqQpudkjh uhfr dk iw.kZ ifj.kke esa ?kkVk gSA
---------
4. Hkqxrku 'ks"k vlarqyu dks Bhd djus osQ fy, cnyko dk;Z uhfr;ksa dk iz;ksx fd;k tkrk gSA
5. --------- O;; cnykodkjh uhfr;ksa ls lacaf/r gSA
19-3 lkjka'k (Summary)
• vkUrfjd ,oa cká lUrqyu cuk, j[kus osQ fy, ljdkjksa dks oqQy O;; rFkk fofue; nj dks fu;fU=kr j[kus
dk lq>ko fn;k gSA
• Hkqxrku 'ks"k vlUrqyu dks Bhd djus osQ fy, vFkkZr~ cká lUrqyu dks cuk, j[kus osQ fy, O;; cnykodkjh
uhfr;ksa dk iz;ksx fd;k tkrk gSA
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