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äéπ ÇJnéπ Ææç´-ûªq-®Ωç™ v°æ¶µº’ûªy Çü∆ߪ’ ´uߪ÷-©èπ◊ Ææç•ç-Cµç-*† Åçîª-Ø√-©ØË •úÁbö¸ Åçö«®Ω’. •úÁbö¸ ÅØË °æü¿ç '¶ÔÈíõ„d—
ÅØË v°∂çî˝ °æü¿ç †’ç* ´*açC. ®√ñ«uç-í∫ç-™E 112´ ÅCµ-éπ-®Ω-ù™ •úÁbö¸ ÅØË °æü∆-EéÀ •ü¿’©’ ''¢√J{éπ ÇJnéπ v°æéπ-ô†——
(Annual Financial Statement) ÅØË °æü∆Eo ¢√ú≈®Ω’. n e
•úÁbö¸ – ¶µ«´-†©’
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-´’-† ü˨¡ç™ àv°œ™¸ 1 †’ç* v§ƒ®Ω綵º-´’-ßË’u ÇJnéπ Ææç´ûªq®Ωç ´÷Ja 31ûÓ ´·í∫’-Ææ’hçC. ≤ƒyûªç-vûªuç -´-î√aéπ -ûÌ-L

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•úÁ-bö¸†’ ®Ω÷.197.39 éÓôx È®¢Á†÷u ´uߪ’ç, ®Ω÷.171 éÓ-ôx È®¢Á†÷u ÅçîªØ√-ûÓ 1947 †´ç-•®Ω’ 26† Ç®˝.Èé.≠æù’tí∫ç ¨ÎöÀd
v°æ¢Ë-¨¡-°-ö«d®Ω’. í∫ù-ûªçvûª -üË-¨¡ç™ ¢Á·ü¿öÀ •úÁöb ¸†’ ñ«Ø˛ ´’û√ß˝’ 1950 °∂œv•-´J 28† v°æ¢Ë¨¡Â°ö«d®Ω’. •úÁ-bö¸†’ v°æ¢Ë-¨¡-°-öÀd†

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ûÌL v°æüµ∆Eí¬ ØÁv£æfi, ¢Á·ü¿öÀ ´’£œ«∞« v°æüµ∆Eí¬ ÉçC-®√-í¬çDµ -E-L-î√®Ω’. 10 ≤ƒ®Ω’x •úÁ-bö¸†’ v°æ¢Ë-¨¡Â°--öÀd-† °∂æ’-†-ûª ¢Á·®√Kb
ü˨»ß˝’èπ◊ -ü¿èπ◊\-ûª’ç-C. Ç ûª®√yA ≤ƒn†ç™ *ü¿ç-•®Ωç -Ö-Ø√o®Ω’. Ñ-ߪ’-† 8 ≤ƒ®Ω’x -•-úÁb-ö¸ -v°æ-¢Ë-¨¡Â°-ö«d®Ω’.

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•úÁ-bö¸™ v°æüµ∆-†çí¬ Ææç°∂æ’-öÀûª, Åí∫ç-ûª’éπ v°æ¶µº’ûªy ë«û√©’ Öçö«®·. Ææç°∂æ’-öÀûª ECµ™ ´Ææ÷™„j† ®Ω’ù«©’, ®√•-úø’©’

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Öçö«®·. ≤ƒüµ∆-®Ωù •úÁ-bö¸í¬ °œLîË DE †’ç* ´uߪ’ç îËߪ÷-©çõ‰ v°æ¶µº’ûªyç §ƒ®Ωx-¢Á’çö¸ ņ’-´’A BÆæ’-éÓ-¢√L.
•úÁbö¸ – ¶µ«í¬©’
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•úÁ-bö¸™ ®√•-úø’©’, ´uߪ÷©’ Öçö«®·.

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®√•-úø’©’:


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®√•-úø’™x È®¢Á†÷u, ´‚©-üµ¿† ®√•-úø’©’ Öçö«®·.
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È®¢Á†÷u ®√•-úÕ™ °æ†’o©’, °æØËo-ûª®Ω ®√•-úø’©’ Öçö«®·.

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°æ†’o™x ´uéÀh-í∫ûª Çü∆-ߪ’-°æ†’o, 鬮Ìp-Í®-≠æØ˛ °æ†’o, Ææç°æü¿, •£æ›-´’A °æ†’o-©†’ v°æûªuéπ~ °æ†’o©’ Åçö«®Ω’.e


áÈéj qñ¸, éπÆd¢æ ˛’q, ÊÆ¢√ °æ†’o©’ °æ®Óéπ~ °æ†’o©’.
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°æØËo-ûª®Ω ®√•-úÕ™ ®√≥ƒZ©’, Íéçvü¿-§ƒ-Lûª v§ƒçû√© †’ç* ´Ææ÷™„j† ´úŒf©’, ¢√ùÀïu §ƒ©Ø√ ®√•-úø’©’, v°æ¶µº’ûªy ®Ωçí∫ ÆæçÆæn©

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™«¶µ«©’, °∂‘V©’, °Ø√Md©’, úÕN-úÁçúø’x ¢Á·ü¿-™„j-†N Öçö«®·.

v§ƒçû√© †’ç* ´Ææ÷™„j† ®Ω’ù«©’ Öçö«®·.
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´‚©-üµ¿† ®√•-úÕ™ ÆæyüËQ, NüËQ ®Ω’ù«© ´Ææ÷©’, v°æ¶µº’ûªy ÇÆæ’h© Å´’téπç, °ô’d-•-úø’© Ö°æ-Ææç-£æ«-®Ωù, Íéçvü¿-§ƒLûª

´uߪ÷©’:

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´uߪ÷™x v°æù«-Réπ ´uߪ’ç, v°æù«-R-Íé-ûª®Ω ´uߪ’ç Öçö«®·.


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v°æù«-Réπ ´uߪ’ç™ È®¢Á†÷u, ´‚©-üµ¿† ´uߪ’ç Öçö«®·.
È®¢Á†÷u ´uߪ’ç™ Íéçvü¿ v°æù«-Réπ ´uߪ’ç, Íéçvü¿ç ®√≥ƒZ-©èπ◊ îËÊÆ v°æù«-Réπ Ææ£æ…ߪ’ç Öçö«®·.


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´‚©-üµ¿† ´uߪ’ç™ èπÿú≈ Ñ Å稻™‰ Öçö«®·.

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v°æù«-R-Íé-ûª®Ω ´uߪ’ç™ AJT È®¢Á†÷u, ´‚©-üµ¿† v°æù«-R-Íé-ûª®Ω ´uߪ’ç Öçö«®·.


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È®¢Á†÷u v°æù«-R-Íé-ûª®Ω ´uߪ’ç™ ´úŒf îÁLxç-°æ¤©’, ÆæGq-úŒ©’, ®Ωéπ~ù (¨»çA Ææ´’-ߪ’ç™), ví¬çô’x, °†{†’x Öçö«®·.

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´‚©-üµ¿† v°æù«-R-Íé-ûª®Ω ´uߪ’ç™ ߪ·ü¿l¥ Ææ´’-ߪ’ç™ ®Ωéπ~ù ´uߪ’ç, ü˨¡ç-™E ÆæçÆæn-©èπ◊, ®√≥ƒZ-©èπ◊, NüË-¨»-©èπ◊ ÉîËa ®Ω’ù«©’
Öçö«®·.


w•úÁ-bö¸™ ¢Á·ûªhç ®√•úÕ, ¢Á·ûªhç ´uߪ÷©’ Ææ´÷-†çí¬ Öçõ‰ ÅC Ææç-ûª’-L-ûª •úÁöb ¸. ´uߪ’ç áèπ◊\-´í¬ Öçõ‰
(®√•úÕ éπçõ‰) ™ô’ •úÁdö¸ ÅE, ´uߪ’ç ûªèπ◊\-´í¬ Öçõ‰ N’í∫’©’ •úÁöb ¸ ÅE Åçö«®Ω’.
•úÁöb ¸†’ È®¢Á†÷u •úÁöb ¸, ´‚©-üµ¿† •úÁöb ¸ ÅE È®çúø’ ®Ωé¬-©’í¬ Ê°®Ì\ç-ö«®Ω’.
1. È®¢Á†÷u •úÁö b ¸ – DE™ È®¢Á†÷u ®√•úÕ, È®¢Á†÷u ´uߪ÷©’ Öçö«®·.
2. ´‚©-üµ¿† •úÁö b ¸ – DE™ ´‚©-üµ¿† ®√•úÕ, ´‚©-üµ¿† ´uߪ÷©’ Öçö«®·.

R-5-4-15
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★ È®¢Á†÷u ´‚©-üµ¿† ®√•-úø’© ¢Á·ûªhç → ¢Á·ûªhç ®√•-úø’©’
★ È®¢Á†÷u ´‚©-üµ¿† ´uߪ÷© ¢Á·ûªhç → ¢Á·ûªhç ´uߪ÷©’

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È®¢Á†÷u ®√•-úÕ™ °æ†’o, °æØËo-ûª®Ω ®√•-úø’-©’ç-ö«®·.
°æ†’o ®√•-úÕ™
1) v°æûªuéπ~ °æ†’o©’ – 鬮Ìp-Í®-≠æØ˛, Çü∆ߪ’ç, Ææç°æü¿, •£æ›-´’A °æ†’o©’
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2) °æ®Óéπ~ °æ†’o©’ – áÈéj qñ¸, éπÆd¢ æ ˛’q, ÊÆ¢√-°æ-†’o©’
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°æØËo-ûª®Ω ®√•-úÕ™
1) v°æ¶µº’ûªy ®√•-úø’©’
2) -v°æ-¶µº’-ûªy ®Ωçí∫ ÆæçÆæn-© ®√•-úø’©’
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3) ™«¶µ«©’, úÕN-úÁçúø’x

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4) °æJ-§ƒ-©Ø√ ®√•-úø’©’
È®¢Á†÷u ´uߪ’ç- È®ç-úø’ ®Ωé¬-©’.
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→ v°æù«-Ré¬ ´uߪ’ç
→ v°æù«-R-Íé-ûª®Ω ´u-ߪ’ç
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´‚©-üµ¿† ®√•-úø’©’
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1. ®Ω’ù«©’ → *†o §Òü¿’-°æ¤©’, v°æ¶µº’ûªy ÂÆèπÿuJ-öé’, Å´’t-鬩’, NüËQ ÆæçÆæn© -†’ç-* ®√-•-úø’-©’
2. ®Ω’ù‰-ûª®Ω ®√•-úø’©’ → ®Ω’ù«© ´Ææ÷∞¡Ÿx, ÇÆæ’h© Å´’t-鬩’, °ô’d-•-úø’©’ Ö°æ-Ææç-£æ«-Jç-*† Eüµ¿’©’

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´‚©-üµ¿† ´uߪ÷©’

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á) ÇJn-é¬-Gµ-´%Cl¥ éÓÆæç Íéö«-®·ç-*† ´uߪ÷©’
G) ≤ƒ´÷->éπ, ÇJnéπ, ®Ωéπ~ù ´uߪ÷©’
Æœ) ≤ƒüµ∆-®Ωù ÊÆ´©’
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úÕ) -v°æ-¶µº’-ûªy ®Ωçí∫ ÆæçÆæn-©èπ◊, ®√≥ƒZ©’, Íéç-vü¿-§ƒLûª -v§ƒç-û√-©èπ◊, NüË-¨»-©èπ◊ ÉîËa ®Ω’ù«©’.
•úÁbö¸ ®Ω鬩’
1.
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≤ƒüµ∆-®Ωù •úÁbö¸ / Ææçv°æü∆ߪ’ •úÁbö¸: éÀçü¿öÀ Ææç´ûªq®Ωç Íéö«-®·ç-°æ¤© Çüµ∆-®Ωçí¬ v°æÆæ’hûª Ææç´ûªq®Ωç Íéö«-®·ç-°æ¤©’ ïJÊ°

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•úÁ-bö¸†’ ≤ƒüµ∆-®Ωù •úÁöb ¸ Åçö«®Ω’.

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¨¡⁄Ø√u-üµ∆®Ω •úÁbö¸ (Zero Based Budget): Ñ •úÁöb ¸-†’ Å¢Á’-J-é¬-™E ÆæçÆæn™ °‘ô®˝ °j®˝ v§ƒ®Ωç-Gµç-î√úø’.
★ DE v°æ鬮Ωç í∫ûª Ææç´ûªq®Ω •úÁö

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b ¸ Å稻-©ûÓ Ææç•çüµ¿ç ™‰èπ◊çú≈ v°æA Ææç´ûªq®Ωç éÌûªhí¬ Ç Ææç´ûªq®Ωç Å´-Ææ-®√©
v°æ鬮Ωç ûªßª÷-®Ω’-îËÊÆ •úÁöb ¸.

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★ ¶µ«®Ω-û˝™  1986 – 87™ -Ñ -•-úÁ-bö¸-†’ v°æ¢Ë-¨¡-°-öÀdØ√ ÅC é̆-≤ƒ-í∫-™‰ü¿’.
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≤ƒ´’®Ωnu Çüµ∆-Jûª •úÁbö¸ (Performance Based Budget): -Ñ -•-úÁb-ö¸-†’ -Å¢Á’-J-鬙 1948™ v°æ¢Ë-¨¡-°-ö«d®Ω’.
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★ £æ«Ù´®˝ éπN’-≠æØ˛ DEo Æœ§∂ƒ®ΩÆæ’ îËÆœçC.

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★ ¨»ê© °æE-B®Ω’, ≤ƒ´’®Ωn uç, °æü∑¿-鬩 Çüµ∆-®Ωçí¬ Íéö«-®·ç°æ¤-©’- -ï-J°œ, ´uߪ’ç îËÊÆ-ü∆-Eo ≤ƒ´’®√n u-üµ∆-J-ûª •úÁö

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b ¸ Åçö«®Ω’.
★ °æJ-§ƒ-©† ÆæçÆæ \-®Ωù© Ææç°∂æ’ç Æœ§∂ƒ®Ω-Ææ’© ¢Ë’®Ωèπ◊ ¶µ«®Ω-û˝™  1968™ éÌEo ¨»ê™x -D-Eo v°æ¢Ë-¨¡-°-ö«d®Ω’.
•úÁbö¸ – ™ô’©’


w≤ƒüµ∆-®Ω-ùçí¬ •úÁ-bö¸™ Çü∆-ߪ÷-©’, ´u-ߪ÷©’ Öçö«®·.
Çü∆-ߪ÷©’, ´uߪ÷©’ Ææ´÷-†çí¬ Öçõ‰ ü∆Eo Ææçûª’-Lûª •úÁöb ¸ Åçö«®Ω’.
★ Çü∆-ߪ÷©’ ´uߪ÷© éπçõ‰ ûªèπ◊\-´í¬ Öçõ‰ ü∆Eo ™ô’ •úÁöb ¸ Åçö«®Ω’.
★ •úÁöb ¸ ™ô’©’ 5 ®Ω鬩’
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www.eenadupratibha.net
1. È®¢Á†÷u ™ô’ (Revenue Deficit)
2. •úÁö b ¸ ™ô’ (Budget Deficit)
3. éÓ¨¡ ™ô’ (Fiscal Deficit)
4. v§ƒü∑¿-N’éπ ™ô’ (Primary Deficit)

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5. vü¿´u ™ô’ (Monetary Deficit)

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È®¢Á†÷u ™ô’ (1950 - 51 †’ç* í∫ù†): È®¢Á†÷u ®√•úÕ éπçõ‰ È®¢Á†÷u ´uߪ’ç áèπ◊\-´í¬ Öçõ‰ ÅC È®¢Á†÷u ™ô’.
★ È®¢Á†÷u ™ô’ = È®¢Á†÷u ´uߪ’ç − È®¢Á†÷u ®√•úÕ

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★ È®¢Á†÷u ™ô’ = (v°æù«-Réπ + v°æù«-R-Íé-ûª®Ω ´uߪ’ç) − (°æ†’o ®√•úÕ + °æØËo-ûª®Ω ®√•úÕ)
•úÁbö¸ ™ô’ (1950 - 51 †’ç*): ¢Á·ûªhç ®√•úÕ éπçõ‰ ¢Á·ûªhç ´uߪ’ç áèπ◊\-´í¬ Öçõ‰ •úÁöb ¸ ™ô’ Åçö«®Ω’.
★ •úÁö
★ •úÁö
b ¸ ™ô’ = ¢Á·ûªhç ´uߪ’ç − ¢Á·ûªhç ®√•-úø’©’
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b ¸ ™ô’ = (È®¢Á†÷u ´uߪ’ç + ´‚©-üµ¿† ´uߪ’ç) − (È®¢Á†÷u ®√•-úø’©’ + ´‚©-üµ¿† ®√•-úø’©’)
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éÓ¨¡ ™ô’ (1997 - 98 †’ç*): Ææ’ê-´’ß˝’ îªvéπ´Jh éπN’öà Ɯ§∂ƒ®Ω-Ææ’© Çüµ∆®Ωçí¬.
★ •úÁö

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b ¸ ™ô’èπ◊ ´÷È®\ö¸ ®Ω’ù«©†’ éπL-°œûË éÓ¨¡-™ô’ ´Ææ’hçC.
★ éÓ¨¡-™ ô’†’ 1997 – 98 †’ç* ™„éÀ\-Ææ’h-Ø√o®Ω’.

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★ ´‚©-üµ¿† ®√•-úø’©’, ´÷È®\ö¸ ®Ω’ù«© ´’üµ¿u Ö†o ûËú≈ØË éÓ¨¡ ™ô’ -Åç-ö«®Ω’.
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★ D-Eo ®Ω’ù«--©’, éπÈ®Fq ´·vü¿ù ü∆y®√ ¶µºKh îË≤ƒh®Ω’.
★ ¶µ«®Ωûª v°æ¶µº’ûªyç ÅCµéπ v§ƒüµ∆†uç ÉîËa ™ô’ éÌ©-´÷†ç: éÓ¨¡-™ ô’.

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★ éÓ¨¡-™ ô’ = •úÁö b ¸ ™ô’ + ´÷È®\ö¸ ®Ω’ù«©’

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★ DEo ¢Á·ûªhç ´uߪ’ç †’ç* È®¢Á†÷u ®Ω’ù‰-ûª®Ω ®√•-úø’©-†’ BÆœ-¢Ë-Æœ §Òç--üÌa ™‰ü∆ ¢Á·ûªhç ´uߪ’ç †’ç* ®Ω’ù«©’

w N’†£æ… ¢Á·ûªhç ®√•úø’©†’ BÊÆÊÆh éÓ¨¡-™ô’ ´Ææ’hçC.


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4. v§ƒü∑¿-N’éπ ™ô’: éÓ¨¡™ô’, ´úŒf îÁLxç-°æ¤-©èπ◊ ´’üµ¿u Ö†o ûËú≈ØË v§ƒü∑¿-N’éπ ™ô’ Åçö«®Ω’.
★ v§ƒü∑¿-N’éπ ™ô’ = éÓ¨¡ ™ô’ − ´úŒf îÁLxç-°æ¤©’
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5.

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vü¿´u ™ô’: ÇJnéπ ´u´-Ææn™ à®Ωp-úÕ† ™ô’†’ †÷ûª† éπÈ®Fq ´·vü¿ù ü∆y®√ ¶µºKh îËÊÆh ü∆Eo vü¿´u ™ô’ Åçö«®Ω’.
★ vü¿´u-™ ô’ ¶µºKh ´u´-Ææn™  vü¿´u Ææ°æx®·E °ç-ûª’çC. ÉC üµ¿®Ω© °®Ω’-í∫’-ü¿-©èπ◊ ü∆J BÆæ’hçC.

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¢√Ææh´ È®¢Á†÷u ™ô’: È®¢Á†÷u ™ô’ †’ç* ´‚©-üµ¿† ÇÆæ’h©’ Ææ%≠œdçîË ví¬çôx†’ BÆœ-¢ËÊÆh ´îËaC ¢√Ææh´ È®¢Á†÷u ™ô’.

p r ®Ω-·-ûª-: -ü∆Ææ-J ®√-ñ‰ç-ü¿®˝

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