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(Modern Public Finance )
KQ>H$ -
1
AmYw{ZH$ emgH$s` {dÎmì`dhma/gmd©O{ZH$ Am`-ì``
Public Finance : Government Activities.
1.0 C{Ôïo>
1.1 àñVmdZm
1.2 {df` {ddaU
1.2.1 gmd©O{ZH$ Am`-ì`` ñdê$n d ì`m»`m
1.2.2 gmd©O{ZH$ A`-ì``m~m~V gZmVZ d AmYw{ZH$ Ñ{ï>H$moZ
1.2.3 gmd©O{ZH$ Am`-ì``mMr ì`már
1.2.4 gaH$maMr à_wI {dÎmr` H$m`}
1.2.5 gaH$manwT>rb gm_m{OH$ C{Ôïo>
1.2.6 {_l AW©ì`dñWoVrb gaH$maMr ^y{_H$m
1.2.7 Am{W©H$ {Z`moOZ d {dH$mgm~m~V gaH$maMr _Ü`ñWr
1.3 ñd`§AÜ``Z àíZ
1.4 gmam§e
1.5 nm[a^m{fH$ eãX
1.6 A{YH$ dmMZmgmR>r g§X^©J«§W
Eg.dm`.~r.E. KQ>H$ - 1 AW©emó eoVr 1
C{Ôïo>
1.0
`m KQ>H$mÀ`m AÜ``Zmdê$Z Amnë`mbm -
1) gmd©O{ZH$ Am`-ì``mMm AW© d ñdê$n gm§JVm `oB©b.
2) gd©O{ZH$ Am`-ì``mMr ì`már bjmV KoVm `oB©b.
3) gaH$maÀ`m Am{W©H$ ì`dhmam~m~V gZmVZ d AmYw{ZH$ Ñ{ï>H$moZ Aä`mgVm `oB©b.
4) gaH$maÀ`m à_wI {dÎmr` H$m`mªMm AmT>mdm KoVm `oB©b.
5) gaH$manwT>rb gm_m{OH$ C{Ôïo> gm§JVm `oVrb.
6) {_l AW©ì`dñWoVrb gaH$maMr ^y{_H$m {deX H$aVm `oB©b.
7) Am{W©H$ {Z`moOZ Am{U Am{W©H$ {dH$mgm~m~V gaH$maMr _Ü`ñWmMr ^y{_H$m bjmV KoVm `oB©b.
àñVmdZm :
1.1
gmd©O{ZH$ gÎmobmM emgZ/gaH$ma ho Zmd Agë`mZo H|$Ð gaH$manmgyZ J«m_ nmVirn`ªV Agboë`m
{d{dY gmO{ZH$ gÎmm§Mm Ë`mV g_mdoe hmoVmo. gmd©O{ZH$ Am`-ì`m`mM Aä`mg H$aVmZm _mÌ H|$Ð gaH$ma d
amÁ`gaH$maZo `m§À`m Am`-ì``mMm {dMma Ho$bm OmVmo. Am`-ì`` åhUOo O_m-IM© hmo`. gmd©O{ZH$ Am`-
ì``mV \$º$ O_m-IMm©MmM g_mdoe hmoV Zmhr Va n¡gm {_i{dÊ`mMo _J© H$moUVo? n¡gm IM© H$aÊ`mMr joÌo H$moUVr?
`m§M {dMma Ho$bm OmVmo.
gmd©O{ZH$ Am`-ì`` hm Aä`mg {df` gaH$maMo Am{W©H$ ì`dhma d Am{W©H$ VÎdkmZmer g§~§{YV Amho.
gZmVZdmXr AW©emókm§Zr gmd©O{ZH$ Am`-ì``mMr g§H$ënZm g§Hw${MV AWm©Zo dmnabr hmoVr. Ë`m§À`m _Vo, gaH$maZo
\$º$ naH$s` AmH«$_UmnmgyZ g§ajH$, Xoem§VJ©V em§VVm d gwì`dñW EdTo>M H$m_ H$amdo. åhUOoM {Zh©ñVjonr
YmoaUmMm nwañH$ma Ho$bm hmoVm. Ë`m_wio gmd©O{ZH$ Am`-ì``Mr ì`már _`m©{XV am{hbr.
AmYw{ZH$ AW©ì`dñWm§_Ü`o _mÌ gmd©O{ZH$ Am`-ì``mMm ì`mnH$ AWm©Zo {dMma H$aÊ`mV Amb. AmYw{ZH$
{dMmagaUrZwgma gmd©O{ZH$ joÌ d ImOJr joÌ EH$_oH$m§Zm nañnanyaH$ AmhoV. Ë`mV gmd©O{ZH$ joÌmbm {d{eï>
^y{_H$m nam nmS>mdr bmJVo. AbrH$S>rb H$mimV Xoem§Zr H$ë`mUH$mar amÁ` hr g§H$ënZm ñdrH$maë`m_wio gaH$maMr
H$m`} dmT>br. Ë`m_wio Am{W©H$ {dH$mg, Am{W©H$ ñW¡`©, ^m§S>db g§M`, àmXo{eH$ g_Vmob, Xm[aÐç {Z_y©bZ B. C{Ôïo>
gaH$mabm JmR>Vm `oVmV `mMr OmUrd Pmbr. n[aUm_V: gmd©O{ZH$ Am`-ì``mMr ì`már dmT>br.
{df` {ddoMZ
1.2
gmd©O{ZH$ A`-ì``mMo ñdê$n d ì`m»`m :
1.2.1
_mZdr {dH$mgm~amo~a Am{W©H$ ì`dhmamMo ñdê$n {dH${gV hmoV Jobo. dñVw{d{Z_`mVrb AS>MUr Xya
H$aÊ`mMo H$m`© n¡emZo Ho$bo Am{U VoìhmnmgyZ Am{W©H$ ì`dhma dmT>VM Jobo. n[aUm_V: Am`-ì`` åhUOo O_m-IM©
dmT>ë`m_wio Ë`mbm boIr ñdê$n àmá Pmbo. Ë`mVyZM ImOJr Am`-ì`` d gmd©O{ZH$ Am`-ì`` `m g§H$ënZm
CX`mg Amë`m. AW©ì`dñWm H$moUVrhr Agbr Am{U emgZ H$moUmMohr Agbo Var O_m-IM© Ro>dmdmM bmJVmo.
gmd©O{ZH$ Am`-ì`` hm Aä`mg{df` nydunmgyZ ApñVËdmV hmoVm. A°S>_ pñ_W, [aH$mS>u, Oo.~r.go,
Oo.Eg. {_b `m§Zr gmd©O{ZH$ CËnÞ (H$a), gmd©O{ZH$ IM© d gmd©O{ZH$ H$O© `m§Mm ñnï> CëboI Ho$bm Amho. 18
ì`m d 19 ì`m eVH$mVrb `m gZmVZdmXr AW©emókm§Zr gmd©O{ZH$ Am`-ì``mMr g§H$ënZm g§Hw${MV AWm©Zo
dmnabr hmoVr. Ë`m_wio gaH$maMo CËnÞ-IM© H$_r am{hbo. åhUyZ gaH$mabm \$mago _hÎd ZìhVo. gaH$ma åhUOo
Owby_ H$aUmar EH$ ì`º$s qH$dm g§ñWm hmo` Agm {dMma ÑT> hmoVm.
2 Eg.dm`.~r.E. KQ>H$ - 1 AW©emó eoVr
gmd©O{ZH$ Am`-ì``mMr nÕVera _m§S>Ur H$aÊ`mMo lo` gr. E\$. ~°ñQ°>~b `m AW©emókmbm {Xbo OmVo.
Ë`mZ§Va S>m°. S>mëQ>Z `m§Zr gmd©O{ZH$ Am`-ì``mMm {df` gwb^arË`m _m§S>bm. àmo. E. gr. {nJy `m§Zr gmd©O{ZH$
Am`-ì``m~m~V g{dñVa {ddoMZ Ho$bo. Ë`mZ§Va Oo. E_. Ho$Ýg `m§Zr gmd©O{ZH$ {dÎmì`dhmambm A{YH$ _hÎd
àmá H$ê$Z {Xbo. VoìhmnmgyZ gmd©O{ZH$ Am`-ì``mbm AW©emómV ñdV§Ì _hÎd àmá Pmbo.
gmd©O{ZH$ {dÎmì`dhmam~m~V AZoH$ AW©emókm§Zr ì`m»`m {Xë`m AmhoV. Ë`mn¡H$s H$mhr _hÎdmÀ`
ì`m»`m nwT>rbà_mUo hmoV -
S>m°. S>mëQ>Z :
1)
""gmd©O{ZH$ Am`-ì`` hm {df` AW©emó d amÁ`emó `m§À`m gr_maofoda Agboë`m AZoH$ {df`m§n¡H$s
EH$ Amho. Vmo gmd©O{ZH$ gÎmm§Mo CËnÞ d IM© `m Xmohm|Mo nañnam§er g_m`moOZ `mÀ`mer g§~§{YV Amho.
""Public Finance is one of those subjects which lie on the border line between Economics
and Politics. It is concerned with the income and expenditure of public authorities and with the
adjustment of the one to the other.''
àmo. q\$S>bo{eamg :
2)
amOñd ho gmd©O{ZH$ gÎmmÀ`m CËnÞ {_i{dÊ`mÀ`m d IM© H$aÊ`mÀ`m nÕVter {ZJ{S>V Agbobo
emó hmo`.''
""Public Finance is the cience which is concerned with he mannar in which the public
authorities obtain their income and spend it.''
~°ñQ°>~b :
3)
""amOñd ho amÁ`mVrb gmd©O{ZH$ gÎmoMo CËnÞ d IM© `m§Mm nañnam§er Agbobm g§~§Y VgoM {dÎmr`
àemgZ d {Z`§ÌU `mMo AÜ``Z H$aUmao emó hmo`.''
""Public finance deals with the expenditure and income of public authorities of state and
their mutual relation as also with the financial administration and control.''
lr_Vr Cgw©bm {hŠg :
4)
""gaH$mar g§ñWm Á`m nÕVtÛmao BÀN>m§À`m gm_y{hH$ V¥átMr ì`dñWm H$aVmV d Amnë`m C{Ôï>çm§À`m
g\$bVogmR>r Amdí`H$ {ZYr Jmoim H$aVmV Ë`m nÕVtMo narjU d _yë`m§H$Z H$aUo hm amOñdmMm {df` hmo`.''
""The main content of public finance consist of the examination and appraisal of the meth-
ods by which governing bodies provide for the collective satisfaction of woruts and secure the
necessary funds to carryout their purposes.''
àmo. nr. B©. Qo>ba :
5)
""gaH$ma `m gñ§ WVo gK§ {Q>V Pmbëo `m OZVÀo `m AWH© $maUmM o {ddMo Z amOñd H$odi gaH$maÀ`mM AWH© $maUmMm
{dMma H$aVo. gaH$maÀ`m AW©H$maUmV n¡gm Jmoim H$aÊ`mÀ`m d IM© H$aÊ`mÀ`m {H«$`m§M g_mdoe hmoVmo.''
""Public finance deals with the finances of the public as on organised group under the
institution of government inclued the raising and disbursement of government funds.''
Ama. E. _gJ«oìh :
6)
""gaH$maÀ`m CËnÞ d IMm©À`m H$m`©nÕVrda H|${ÐV Agboë`m {d{dY àíZm§Zm gmd©O{ZH$ {dÎmì`dhma
åhUVmV.''
Eg.dm`.~r.E. KQ>H$ - 1 AW©emó eoVr 3
WmoS>Š`mV Ago H$s, darb gd© ì`m»`m§dê$Z Ago ñnï> hmoVo H$s, gmd©O{ZH$ {dÎmì`dhma `m {df`mV
gaH$maÀ`m O_m-IMm©Mo {ddoMZ Ho$bo OmVo.
gmd©O{ZH$ Am`-ì``m~m~V gZmVZ d AmYw{ZH$ Ñ{ï>H$moZ :
1.2.2
gmd©O{ZH$ Am`-ì``m~m~V åhUOoM amOñdm~m~V Ñ{ï>H$moZ nyU©ñnYm©, nyU© amoOJma, l_mMr J{VerbVm d
ì`{º$ñdmV§Í` `m J¥hrVm§da AmYmabobm hmoVm. gaH$mabm d gaH$maÀ`m IMm©bm \$mago _hÎd ZìhVo. gaH$ma qH$dm
emgZ åhUOo EH$ Owby_ H$aUmar ì`º$s qH$dm g§ñWm ho`. åhUyZ gaH$maZo H$_rV H$_r H$a AmH$mamdoV Am{U H$_rV
H$_r IM© H$amdm. A§XmOnÌH$ g_Vmob Agmdm. H$am§_wio ì`º$sÀ`m ~MV d Jw§VdUwH$sda à{VHy$b n[aUm_ hmoVmo.
gaH$maZo H$O© C^mê$ Z`o.
darb {ddoMZmdê$Z nwT>rb {ZîH$f© {ZKVmo -
1) gaH$ma Am{W©H$ ì`dhmamV dmT> H$ê$ eH$V Zmhr.
2) gaH$maMo A§XmOnÌH$ g§Vw{bV d bhmZ Agmdo.
3) H$amMm {dnarV n[aUm_ ì`º$sÀ`m ~MV d Jw§VdUwH$sda hmoVmo.
4) gaH$maZo \$º$ CËnmXH$H$m`m©gmR>r H$O© ¿`mdo.
AmYw{ZH$ H$mimV AW©emór` {díbofUmV A_ybmJ« ~Xb Pmbo. 1929-30 À`m OmJ{VH$ _hå_§XrZo
OJ{VH$ AW©ì`dñWo_Ü`o àM§S> ~Xb KSy>Z Ambo. 1936 _Ü`o Oo. E_. Ho$Ýg `m§Zr amoOJma, ì`mO Am{U n¡gm
`m~m~V Omo gd©gm_mÝ` {gÕm§V _m§S>bm VoìhmnmgyZ AmYw{ZH$ {dMmagaUr gwê$ Pmbr.
Ho$ÝgÀ`m _Vo, A§XmOnÌH$ ho Am{W©H$ {dH$mgmgmR>r _hÎdmMo gmYZ Amho. åhUyZ MbZdmT>rÀ`m n[apñWVrV
{ebH$s A§XmOnÌH$ d MbZKQ>rÀ`m n[apñWVrV VwQ>rMo A§XmOnÌH$ V`ma H$amdo. `m{edm` ~MV~amo~a Jw§VdUyH$
ZgVo. Ë`m_wio MbZdmT> d MbZKQ> {Z_m©U hmoVo. Aem doir H$O© H$mTy>Z IM© H$amdm. Ho$ÝgZo _§Xr H$m {Z_m©U Pmbr
`mMo H$maU emoYyZ H$mT>bo VoìhmnmgyZ gmd©O{ZH$ IMm©bm _hÎd àmá Pmbo. gZmVZdmXr AW©emókm§Zm gmd©O{ZH$
IMm©Mo Iao _hÎdM H$ibo ZìhVo.
gmd©O{ZH$ Am`-ì``mV H$am§~m~V gZmVZ d AmYw{ZH$ Ñ{ï>H$moZ {^Þ AmhoV. H$a åhUOo gaH$maMo
CVnÞmMo gmYZ EdT>mM AW© gZmVZdmÚm§Zm _mhrV hmoVm. Ho$ÝgZo _mÌ H$am§À`m gmhmæ`mZo {d{dY Am{W©H$ {dH$mgmMr
C{Ôïo> gmÜ` H$aVm `oVmV. gmd©O{ZH$ H$Om©Mm ^ma AW©ì`dñWoda nS>Vmo. Ë`m_wio AmYw{ZH$ AW©emók `m _Vmer
gh_V ZmhrV. {dH$gZerb Xoem§Zr ObXJVr Am{W©H$ {dH$mgmgmR>r H$Om©Mm Adb§~ H$amdm Ago gwM{dbo.
WmoS>Š`mV Ago H$s, gZmVZdmÚm§Mm gmd©O{ZH$ Am`-ì``mH$So> nmhÊ`mMm Ñ{ï>H$moZ g§Hw${MV hmoVm.
`mCbQ> AmYw{ZH$ AW©emókm§Mm Ñ{ï>H$moZ ì`mnH$ ~Zbm Amho. åhUyZ AW©emómÀ`m Aä`mg {df`mV gmd©O{ZH$
Am`-ì``mMm ñdV§ÌnUo Aä`mg Ho$bm OmV Amho.
gmd©O{ZH$ Am`-ì``mMr ì`már :
1.2.3
gZmVZdmXr AW©emókm§À`m _Vo, gmd©O{ZH$ Am`-ì``mMr qH$dm {dÎmì`dhmam§Mr ì`már \$º$
CËnÞ-IMm©nwaVrM Amho. na§Vw AmYw{ZH$ AW©emókm§À`m Ñï>rZo gmd©O{ZH$ Am`-ì`` A{YH$ ì`mnH$ ~Zbo Amho.
åhUyZ \$º$ O_m-IM© g_m{dï> hoV Zmhr, Va nwT>rb ~m~r Ë`mV g_m{dï> hmoVmV -
A) gmd©O{ZH$ CËnÞ :
`mV gaH$maMo CËnÞmMo _mJ© H$moUVo AmhoV `mMo ñnï>rH$aU Ho$bo OmVo. gmd©O{ZH$ Am`-ì``mV gmd©O{ZH$
CËnÞmV OmñV _hÎd {Xbo OmVo. gaH$maÀ`m CËnÞgmYmZm§Mo dJuH$aU H$ê$Z Ë`mVrb gmå` d ^oX {dMmamV KoVbo
4 Eg.dm`.~r.E. KQ>H$ - 1 AW©emó eoVr
OmVmV. Ë`mV H$a ho CËnÞmMo à_wI gmYZ Amho. `mV H$am§Mo àH$ma d H$a§Mo n[aUm_ `m§Mm Aä`mg Ho$b OmVmo.
`m{edm` gmd©O{ZH$ CËnÞmMm gmd©O{ZH$ IMm©er g_Ýd` gmYVmZm {Z_m©U hmoUmar V\$mdV {dMmamV KoVbr OmVo.
åhUyZ gaH$ma doimodoir H$a{df`H$ YmoaU ~XbV AgVo.
~) gmd©O{ZH$ IM© :
`m {d^mJmV gaH$ma bmoH$m§À`m gm_wXm{`H$ JaOm ^mJ{dÊ`mgmR>r IM© H$aVo. `m JaOm ^mJ{dVmZm CËnmXZ
{d^mOZ d amoOJmam§da hmoUmè`m n[aUm_m§Mm Aä`mg Ho$b OmVmo. gmd©O{ZH$ IMm©_wio Am{W©H$ ~Xb hmoD$ eH$Vmo.
OmJ{VH$ _hm_§XrnmgyZ gmd©O{ZH$ IMm©Mm Am{W©H$ {dH$mgmer {ZH$Q>Mm g§~§Y Amho. IMm©Mo dJuH$aU, IMm©Mr
VÎdo `mMmhr Aä`mg `m {d^mJmV Ho$bm OmVmo.
H$) gmd©O{ZH$ H$O© :
`m {d^mJmV gmd©O{ZH$ gÎmm§À`m H$Om©Mm Aä`mg Ho$bm OmVmo. gmd©O{ZH$ H$Om©Mo {d{dY àH$ma, H$O©
naV\o$S>rÀ`m nÕVr `m§Mo {ddoMZ Ho$bo OmVo. H$Om©Mo n[aU_, H$Om©Mm ^a `mMmhr Aä`mg `mV Ho$bm OmVmo.
gmd©O{ZH$ H$O© ho gaH$maMo CËnÞMo EH$ gmYZ _mZbo OmVo. `mdê$Z `mMo _hÎd ñnï> hmoVo.
S>) {dÎmr` àemgZ Am{U {Z`§ÌU :
gmd©O{ZH$ CËnÞ d IM© `m§V `mo½` Vmo g_Ýd` gmYmd bmJVmo. h mg_Ýd` gmYÊ`mMo gmYZ åhUOo
A§XmOnÌH$ hmo`. åhUyZ `m {d^mJmV gaH$ma A§XmOnÌH$ H$go V`ma H$aVo, A§XmOnÌH$mMm CÔoe, na{Um_ `m{df`r
emóewÕ {ddoMZ Ho$bo OmVo. åhUOoM gaH$ma `m {d^mJm_m\©$V Am{W©H$ ì`dhmam§Mo àemgZ d {Z`§ÌU Ro>dÊ`mMo
H$m`© H$aVo.
B) g§Kr` {dÎm :
` {d^mJm_m\©$V g§Kr` {dÎmì`dñWobm `mo½` Aer AW©ì`dñWm {Z_m©U Ho$br OmVo. `m {dÎmì`dñWoV H|$Ð-
amÁ` {dÎmr` g§~§Y {dMmamV KoD$Z AW©{df`H$ g§~§Ym§Mm {dMma Ho$bm OmVmo. H|$Ð-amÁ` {dÎmr` g§~§Ym~m~V
CËnÞmMo {d^mOZ, VÎdo H$moUVr AmhoV `mMm g_mdoe Ho$bobm {XgVmo.
Am{W©H$ ñW¡`© Am{U Am{W©H$ dmT> :
4)
gmd©O{ZH$ Am`-ì``mV Am{W©H$ ñW¡`© Am{U Am{W©H$ dmT> `m§Mm g_mdoe Oo. E_. H$Ýg `m§À`m amoOJma
{gÕm§VmnmgyZ H$aÊ`mV Ambm. gmd©O{ZH$ CËnÞ, IM©, H$O© d {dÎmr` àemgZ `§À`m gmhmæ`mZo amÁ`H$mofr` YmoaU
R>a{dbo OmVo. Ë`m_wio {dH${gV Xoem§V Am{W©H$ ñW¡`© Va {dH$gZerb XoemV Am{W©H$ dmT> ho gmd©O{ZH$ Am`-
ì``mMo C{Ôï> _mZbo OmVo.
WmoS>Š`mV Ago åhUVm `oB©b H$s, gmd©O{ZH$ Am`-ì``mMr ì`már A{YH$m{YH$ ì`mnH$ ~ZV Amho.
^{dî`mV hr ì`már A{YH$ dmT>Ê`mMr eŠ`Vm Amho. ^maVmgma»`m g§Kr` {dÎmì`dñWoV `m Aä`mg{df`mbm EH$
doJio _hÎd àmá Pmbo Amho.
gaH$maMr à_wI {dÎmr` H$m`} :
1.2.4
AmYw{ZH$ AW©ì`dñWo_Ü`o gmd©O{ZH$ Am`-ì``mMm ì`mnH$ AWm©Zo {dMma Ho$bm OmVmo. AmYw{ZH$
AW©emókm§À`m _Vo, ImOJr joÌ d gmd©O{ZH$ joÌ ho nañnamdb§~r AmhoV. H$ë`mUH$mar amÁ`mMr g§H$ënZm
ñdrH$maë`m_wio gaH$maMr H$m`} dmT>br, VgoM gaH$maÀ`m hñVjonm_wio Am{W©H$ ñW¡`©, nyU© amoOJma, Am{W©H$
{dH$mg, Am{W©H$ g_Vm, ^m§S>db g§M`, àmXo{eH$ g_Vmob àñWm{nV H$aVm `oVmo `mMr OmUrd Pmbr.
Eg.dm`.~r.E. KQ>H$ - 1 AW©emó eoVr 5
àmo. _gJ«oìhÀ`m _Vo, gmd©O{ZH$ Am`-ì`` åhUOo gaH$maMm O_m-IM© Zìho Va gmd©O{ZH$ Am`-
ì``mÀ`m _mÜ`_mVyZ gmYZgm_J«rMo dmQ>n, CËnÞ d g§nÎmrMo {d^mOZ, qH$_V ñW¡`© d nyU© amoOJma Am{U Am{W©H$
{dH$mg `m àíZm§Mr gmoS>dUyH$ Ho$br OmVo.
gZmVZdmXr AW©emókm§À`m _Vo, gaH$maZo H$_rV-H$_r H$m`} H$amdrV. gmd©O{ZH$ joÌmnojm ImOJr
joÌ A{YH$ H$m`©j_ AgVo. åhUyZ gaH$maZo g_Vmob A§XmOnÌH$mMr _m§S>Ur H$amdr. AW©ì`dñWoM g_Vmob nyU©
ñnYm©, ImOJr gmhg nÕVr d nyU© amoOJma nmVirda hmoVmo. åhUOo gaH$maZo {Zh©ñVjonr YmoaU ñdrH$mamdo. gaH$maZo
H$_rV-H$_r CËnÞ (H$a) {_idmdo. gZmVZdmÚm§À`m _Vo, gaH$ma VwQ>rÀ`m A§XmOnÌH$mMr _m§S>Ur H$arV Agob Va
AW©ì`dñWoV MbZdmT>rMr n[apñWVr {Z_m©U hmoB©b. `mCbQ> {ebH$s A§XmOnÌH$ Agë`mg MbZKQ>rMr n[apñWVr
{XgyZ `oB©b.
OmJ{VH$ _hm_§XrZ§Va (1929-30) Ago {XgyZ Ambo H$s, g_Vmob A§XmOnÌH$m_wio Am{W©H$ AñW¡`© d
AnyU© amoOJmamMr n[apñWVr {Z_m©U Pmbr. VgoM ~mOma`§ÌUoÛmao gmYZ-g§nÎmrMo dmQ>n, CËnÞ d g§nÎmrMo {d^mOZ
H$m`©j_nUo hmoD$ eH$V Zmhr åhUyZ gaH$maZo hñVjon H$ê$Z Amnbr ^y{_H$m ~Omdmdr `m~m~V àmo. _gJ«oìh `m§Zr
nwT>rb {dMma _m§S>boV -
gmYZgm_J«rMo dmQ>n :
1)
^m§S>dbemhr AW©ì`dñWoV ~mOma`§ÌUoÛmao gmYZgm_J«rMo dmQ>n KSy>Z `oVo. ~mOma{Y{ð>V AW©ì`dñWoV
Cn^moŠË`mÀ`m _mJUrZwgma CËnmXZ Ho$bo OmVo. Á`m dñVybm _mJUr OmñV Ë`m dñVyÀ`m CËnmXZmgmR>r gmYZgm_J«r
dmnabr OmVo. åhUyZ Cn^moº$m gmd©^m¡_ AgVmo. na§Vw ~mOma`§ÌUm 100 Q>ŠHo$ H$m`©j_ Zgë`mZo gmYZgm_J«rMo
dmQ>n H$m`©j_nUo hmoD$ eH$V Zmhr. Aem n[apñWVrV gaH$ma hñËjon H$ê$Z gmYZgm_J«rMo H$m`©j_ dmQ>V H$arV
AgVo. `mMmM AW© Agm H$s ~mOma`§ÌUoVrb AH$m`©j_Vm Xya H$aÊ`mgmR>r {dÎmr` gmYZm§Mm dmna H$aVo. CXm.
EImÚm CÚmoJg§ñWoMr g§aMZm Aer AgVo H$s, Ë`mV BVa CÚmoJg§ñWm àdoe H$ê$ eH$V ZmhrV. Aem doir _ºo$Xmar
{Z_m©U hmoVo. Ë`m_wio _ºo$Xma hm dñVyÀ`m gr_m§V IMm©nojm OmñV qH$_V AmH$maVmo. Voìhm gaH$ma qH$_V{df`H$
YmoaU am~dyZ hr AH$m`©j_Vm Xya H$ê$ eH$Vo.
H$mhr doim CËnmXZ à{H«$`m§Mm EH${ÌV dmna Ho$bm OmVmo. åhUyZ Ë`m§Mo {d^mOZ H$aVm `oV Zmhr. Voìhm Vmo
CÚmoJ _ºo$Xmar {Z_m©U H$ê$ eH$V Zmhr qH$dm nyU© ñnY}à_mUo CËnmXZ H$ê$ eH$V Zmhr. Aem doir gaH$ma H$am§Ûmao
hñVjon H$ê$Z n`m©á CËnmXZ KS>dyZ AmUVo.
Ooìhm ImOJr \$m`Xo d gmd©O{ZH$ \$m`Xo `m Xmohm|_Ü`o \$aH$ nS>Vmo Voìhm gmYZgm_J«rÀ`m n`m©á dmQ>nmgmR>r
gaH$mabm {dÎmr` gmYZm§Ûmao hñVjon H$amdm bmJVmo. g_Om, EImÚm ^mJmV ImOJr joÌmZo aoëdo dmhVyH$ gwê$ Ho$br
AgVm gwédmVrbm ImOJr joÌmbm \$m`Xm {_iob. na§Vw H$mbm§VamZo Ë`m ^mJmVrb {dH$mgmbm JVr {_iob Aem
n[apñWVrV ImOJr \$m`Xo H$_r d gmd©O{ZH$ \$m`Xo OmñV åhUyZ H§$nZr aoëdo dmhVyH$ ~§X H$arb. Voìhm gaH$ma
H$agdbVrMm dmna H$ê$Z gmYZgm_J«rMo H$m`©j_ dmQ>n KS>dyZ AmUob.
ImOJr IM© d gm_m{OH$ IM© `m Xmohm|V \$aH$ nS>Vmo Voìhm gaH$ma hñVjon H$ê$Z gmYZgm_J«rMo H$m`©j_
dmQ>n KS>dyZ AmUVo. CXm. ImOJr joÌmV CËnmXZmÀ`m à{H«$`oV H$mhr Q>mH$mD$ nXmW© hdoV qH$dm nmÊ`mV gmoS>VmV
Aem doir àXyeUmMm {dnarV n[aUm_ bmoH$m§À`m Amamo½`mda hmoVmmo. Ë`mgmR>r gaH$ma H$maImZXmam§da H$a AmH$maVo
Am{U Ë`m CËnÞmVyZ g_mOmgmR>r Amamo½`{df`H$ godm CbãY H$ê$Z XoVo. Ë`m_wio gmYZgm_J«rMo H$m`©j_ dmQ>n
hmoÊ`mg _XV hmoVo.
darb n[apñWVrV àmo. _gJ«oìh `m§Mo Ago _V Amho H$s, EH$m ì`º$sMo H$ë`mU BVa gdmªÀ`m H$ë`mUmda
Adb§~yZ AgVo. Aem doir ImOJr JaOm ^mJ{dVmZ H$mhr \$m`Xo-VmoQo> {Z_m©U hmoVmV. Voìhm gaH$ma hñVjon H$ê$Z
~mOma`§ÌUoVrb AH$m`©j_Vm Xya H$aVo. àmo. _gJ«oìhÀ`m _Vo, AW©emókm§nwTo> H$a Jmoim H$aUo hm àíZ Zmhr Va EHy$U
6 Eg.dm`.~r.E. KQ>H$ - 1 AW©emó eoVr
gmYZgm_J«rMo dmQ>n ImOJr d gm_m{OH$ JaOm§_Ü`o H$em arVrZo H$amd`mMo, `m~m~V àmo. _gJ«oìh `m§Zr amOH$s`
à{H«$`m gwM{dbr Amho. Ë`m§À`m _Vo, _VXmZ à{H«$`oÛmao hm àíZ gmoS>dmdm.
amOH$s` njm§Zr Amnmnbo OmhraZm_o bmoH$m§g_moa _m§S>mdrV. Ë`mda bmoH$ Amnbr à{V{H«$`m _VXmZmÛmao ì`º$
H$aVrb d ~hþ_VmÛmao h àíZ gmoS>{dbm OmB©b. Aem doir Cn^moŠË`m§Mo gmd©^m¡_Ëd H$m`_ Ro>dyZ gmYZgm_J«rMo
n`m©á dmQ>n H$aÊ`mgmR>r A§XmOnÌH$ V`ma Ho$bo OmB©b.
CËnÞ d g§nÎmrMo {d^mOZ :
2)
CËnÞ d g§nÎmrMo {d^mOZ åhUOo g_mOmVrb Am{W©H$ {df_Vm H$_r H$aUo hmo`. Ë`mgmR>r gaH$mabm
~mOma`§ÌUoV hñVjon H$amdm bmJVmo. àË`oH$ CËnmXZ KQ>H$mbm {Xbm OmUmam _mo~Xbm hm Ë`m§À`m gr_m§V CËnmXH$Voda
Adb§~yZ AgVmo. na§Vw H$mhr CËnmXZ KQ>H$m§Mr gm¡Xmeº$s H$_Hw$dV Agë`mZo Ë`m§Mo Am{W©H$ emofU hmoD$ eH$Vo.
CËnÞ d g§nÎmrMo {d^mOZ dmagmhŠH$mMo H$m`Xo, {ejUmMr g§Yr, g_mOmMr J{VerbVm d ~mOmamVrb
n[apñWVrda Adb§~yZ AgVo. Aem doir g_mOmV Am{W©H$ {df_Vm dmT>Vo. Voìhm gaH$ma Am{W©H$ {df_Vm H$_r
H$aÊ`mgmR>r H$ahñVm§VaU YmoaUmMm dmna H$aVo. åhUOoM lr_§Vmda H$a bmXyZ J[a~m§À`m H$ë`mUmgmR>r `moOZm
am~dVo. Ë`m_wio J[a~m§À`m dmñVd CËnÞmV dmT> hmoD$Z Am{W©H$ {df_VoMr VrVm H$_r Ho$br OmVo.
{_l AWì© `dñWVo Am{WH© $ {dH$mgmbm CÎmOo Z XÊo `mgmR>r H$m_ H$aÊ`mMr, YmHo $m nËH$aÊ`mMr, ^mS§ >db{Z{_V© rMr
àoaUm Úmdr bmJVo. Ë`mgmR>r ImOJr joÌmbm _moR>çm à_mUmda g§nÎmr YmaU H$aÊ`mMr nadmZJr Úmdr bmJVo. Aem
doir Am{W©H$ {df_Vm dmT>Vo Voìhm gaH$maZo àJVerb H$a AmH$maUr H$ê$Z, AZmdí`H$ Cn^moJ d Jw§VdUwH$sda
à{V~§Y H$amÛmao Ho$bm nm{hOo.
^maVmgma»`m {dH$gZerb XoemV H$ë`mUH$mar amÁ`, g_mOdmXr g_mOaMZm `m C{Ôï>m§À`m nyV©VogmR>r
H$a d IM©{df`H$ ZrVrMm dna Ho$bm OmVmo. {_l AW©ì`dñWoV gmd©O{ZH$ joÌ d ImOJr joÌ `m Xmohm|Zm
_hÎdmMo ñWmZ {Xbo OmVo. gd© _yb^yV CÚmoJ gmd©O{ZH$ joÌmV amhVrb Am{U BVa CÚmoJm§~m~V ImOJr joÌmbm
àmoËgmhZ {Xbo OmB©b. Ë`mVyZM g_mOmVrb Am{W©H$ {df_Vm H$_r H$aVm `oB©b. gm_m{OH$ g_Vm d Ý`m` {Z_m©U
H$aVo ho Amnë`m AW©ì`dñWoMo C{Ôï> Amho. Aem arVrZo gaH$ma gmd©O{ZH$ Am`-ì``m_m\©$V Amnbr ^y{_H$m nma
nmS>V Amho.
qH$_V ñW¡`© d nyU©amoOJma :
3)
`m {d^mJmV àmo. _gJ«oìh `m§Zr qH$_V ñW¡`©, nyU© amoOJma d Am{W©H$ {dH$mg `m§Mm g_mdoe Ho$bm Amho. `m
emIoÛmao gaH$ma CËnmXZ gmYZm§Mm OmñVrV OmñV dmna H$ê$Z n¡eMo _yë` pñWa Ro>dÊ`mMm à`ËZ H$aVo.
""Stabilization branch with maintaining a high level of resources utilization and stable
value of money.''
`m emIoMm CJ_ AbrH$S>rb H$mimV Pmbm Amho. gZmVZdmXr {dMmagaUrZwgma Am{W©H$ ñW¡`© d
nyU©amoOJma AmnmoAmn {Z_m©U hmoVmo. na§Vw OmJ{VH$ _hm_§XrV hr {dMmagaUr {Zén`moJr R>abr. åhUyZ gaH$mabm
hñVjon H$aÊ`mMr JaO ^mgbr. gaH$ma H$a, IM©, H$a d A§XmOnÌH$m§Mm dmna H$ê$Z qH$_V ñW¡`© d nyU©amoOJma
C{Ôï> gmÜ` H$aVo.
àmo. _gJ«oìh `m§Zr `m emIoMr VrZ _yb^yV VÎdo gwM{dbr AmhoV -
1) ""Oa AZ¡pÀN>H$ ~oamoOJmar Agob Va EHy$U IMm©V dmT> H$ê$Z _mJUr dmT>dmdr d nyU©amoOJma nmVir
àñWm{nV H$amdr.''
""If involuntary unemployment prevails increase the level of demand so as to adjust ag-
gregate expenditure upward to the level of output produce at full employment.''
Eg.dm`.~r.E. KQ>H$ - 1 AW©emó eoVr 7
2) ""Oa VoOrMr n[apñWVr Agob Va EHy$U IM© H$_r H$ê$Z à^mdr _mJUr H$_r H$amdr Am{U dmT>Ë`m
{H$_Vrnojm Mmby {H$_VrÀ`m CËnmXZnmVirer _moO_mn H$amdo.''
""If inflation prevails reduce the level of demand so as to adjust aggregate expenditure
downward to the level of output measured in current rather than rising prices.''
3) ""Oa nyU©amoOJma d qH$_V ñW¡`© Agob Va EHy$U IM© Aem arVrZo H$amdm H$s AnyU© amoOJma d MbZdmT>
Xya H$aVm `oB©b.''
""If full employment and price level stability prvails, maintain the aggregate level of money
expenditure to prevent unemployment and inflation.''
Aem arVrZo AmYw{ZH$ AW©ì`dñWo_Ü`o gaH$mabm gmYZgm_J«rMo dmQ>n, CËnÞ d g§nÎmrMo {d^mOZ d
qH$_VñW¡`© d nyU©amoOJma `m VrZ emIm§Ûmao Amnbr ^y{_H$m {dÎmr` gmYZm§Ûmao nma nmS>mdr bmJVo.
emgZmnwT>rb gm_m{OH$ C{Ôïo> :
1.2.5
Xm[aÐç{Z_y©bZ :
1.2.2.1
gmd©O{ZH$ Am`-ì``mVrb _hÎdmMm ^mJ åhUOo gmd©O{ZH$ IM© hmo`. AW©ì`dñWoV Cn^moJmbm OodTo>
_hÎd Amho VodTo>M gmd©O{ZH$ IMm©bm Amho. 19 ì`m eVH$mnydu gmd©O{ZH$ IMm©bm \$mago _hÎd ZìhVo. 20 ì`m
eVH$mV gmd©O{ZH$ IMm©bm _hÎd àmá Pmbo.
AmYw{ZH$ AW©emókm§Zr CËnmXZm~amo~a {d^mOZmbm _hÎdmMo ñWmZ {Xbo. gmd©O{ZH$ IMm©Mm CËnÞ d
g§nÎmrÀ`m {d^mOZmda hmoUmam n[aUm_ {dMmamV ¿`mdm bmJVmo. H$am§nojm gmd©O{ZH$ IM© Xm[aÐç{Z_y©bZm~m~V
à^mdr AgyZ Ë`mÛmao Xm[aÐç qH$dm J[a~r Xya H$aVm `oVo.
AmYw{ZH$ H$mimV àË`oH$ XoemVrb gaH$ma Xm[aÐç Xya H$aÊ`mgmR>r {d{dY àH$maMo IM© H$arV AgVo.
CXm. 1) H$_r CËnÞ JQ>mVrb bmoH$m§Zm ñdñV XamZo dñVy d godm nwa{dUo.
2) J[a~m§Zm Am{W©H$ _XV nwa{dUo qH$dm amoI AZwXmZo XoD$Z Ë`m§Mm Cn^moJ dmT>{dUo.
3) J[a~m§À`m _wbm§Zm _mo\$V {ejU XoUo.
4) Jar~ {dÚmÏ`mªZm {eî`d¥Îmr Omhra H$aUo.
5) J[a~m§Zm amoOJma nwa{dUo.
6) Jar~ ì`º$s¨Zm _mo\$V d¡ÚH$s` godm nwa{dUo.
7) H$_r CËnÞ JQ>mVrb bmoH$m§Zm _mo\$V d _m\$H$ XamV amhÊ`mgmR>r Kao CnbãY H$ê$Z XoUo.
WmoS>Š`mV Ago H$s, gmd©O{ZH$ IMm©_wio Am{W©H$ {df_Vm H$_r hmoVo. gaH$maMo IMm©Mo YmoaU MwH$Ê`mg
Am{W©H$ {df_Vm dmT>Ê`mMm YmoH$m AgVmo, ho {dgaVm `oV Zmhr.
_yb^yV godm nwa{dUo :
1.2.2.2
gmd©O{ZH$ IMm©_m\©$V bmoH$m§Zm _yb^yV godm nwa{dë`m OmVmV. {dH$gZerb AW©ì`dñWoV
ObXJVr Am{W©H$ {dH$mgmgmR>r dmhVyH$ d XiUdiU, drOnwadR>m, nmUrnwadR>m, ^m§S>db nwadR>m BË`mXr _yb^yV
godm Am¡Úmo{JH$ {dH$mgmgmR>r Amdí`H$ AmhoV. Ë`mMà_mUo Amamo½` d {ejUmdarb IM© hm gwÕm _yb^yV Amho.
na§Vw ^§S>dbmÀ`m A^mdm_wio `m joÌmda nwaogm IM© hmoD$ eH$V Zhr. åhUyZ gmd©O{ZH$ IMm©{edm` _yb^yV
godm nwa{dUo AeŠ` AgVo. Ë`m_wio Am¡Úmo{JH$ {dH$mg _§X JVrZo Pmbm. EH§$XarV Amnë`m XoemV _yb^yV godm nwaoem
à_mUmV CnbãY ZmhrV. `m _yb^yV godm CnbãY ìhmì`mV åhUyZ 1991 nmgyZ ImOJr Jw§VdUyH$Xmambm ho joÌ Iwbo
Ho$bo Amho.
8 Eg.dm`.~r.E. KQ>H$ - 1 AW©emó eoVr
Xyag§Mma d {d_mZgodm ~m~V Iyn àJVr Pmbr. Xyag§Mma joÌmV g§nH©$H«$m§Vr KSy>Z Ambr. {d_mZgodm ñdñV
XamV CnbãY Pmbr. na§Vw D$Om©, añVo, aoëdo d Obg§nXm `m joÌmV AOyZhr gwYmaU nwaoem ZmhrV. åhUyZ ObX JVr
Am{W©H$ {dH$mgmÀ`m _mJm©V hm _moR>m AS>Wim Amho. gmd©O{ZH$ IMm©_m\©$H$ `m ~m~tH$So> bj XoÊ`mMr JaO Amho.
Am{W©H$ {df_Vm Xya H$aUo :
1.2.2.3
CËnÞ d g§nÎmrÀ`m {d^mOZm~m~V {df_Vm AgUo ^m§S>dbemhr AW©ì`dñWoMo d¡{eï>ç _mZbo OmVo.
_hÎm_ gm_m{OH$ {hV gmYmd`mMo Agob Va Am{W©H$ {df_Vm eŠ` VodT>r H$_r Ho$br nm{hOo. ""BVa n[apñWVr
H$m`_ Agob Va Á`m nÕVrV CËnÞmVrb {df_Vm H$_r H$aÊ`mMr Vr àd¥Îmr AgVo Vr gmd©O{ZH$ IMm©Mr àd¥Îmr
gdm}Îm_ hmo`.''
""Other things being equal that system of public expenditure is best which has the stron-
gest tendancy to reduce the inequality of income.''
dmagmhŠH$m_wio Am{W©H$ {df_Vm dmTy>Z Am{W©H$ gÎmoMo H|$ÐrH$aU hmoD$ bmJVo. Am{W©H$ gÎmoMo H|$ÐrH$aU
Pmë`mg XoemV AZwËnmXH$ dJ© {Z_m©U hmoVmo. {_l AW©ì`dñWoV Am{W©H$ dmT>rbm àoaUm XoÊ`mgmR>r _moR>çm à_mUmda
CËnÞ d g§nÎmr YmaU H$aÊ`mMr nadmZJr Úmdr bmJVo. Am{W©H$ {df_Vm CËnÞ d g§nÎmrVrb {df_Vo_wio {Q>Hy$Z
amhVo. Aem doir gaH$maZo dmagm H$a, CËnÞ H$a, _mb_Îmm H$a AmH$mê$Z hm àíZ gmoS>dmdm.
Amnë`m XoemV g_mOdmXr g_mOaMZoMo C{Ôï> gmÜ` H$aÊ`mgmR>r gd© nm`m^yV CÚmoJ gmd©O{ZH$
joÌmV amhVrb. BVa CÚmoJm§À`m ~m~VrV ImOJr joÌmbm àoaUm XoD$Z Am{W©H$ {df_Vm H$_r Ho$br OmD$ eH$Vo.
Ë`mgmR>r gaH$ma H$a{df`H$ d IM©{df`H$ YmoaUmMm Adb§~ H$aVo. Ë`mVyZ Am{W©H$ {df_VoMr VrVm H$_r hmoÊ`mg
_XV Pmbr.
àmXo{eH$ {df_Vm :
1.2.2.4
XoemV d amÁ`mVhr àmXo{eH$ {df_Vm Amho. àmXo{eH$ {df_Vm åhUOo CÚmoJm§Mm Ag_Vmob {dH$mg hmo`. `m
Ñï>rZo AW©ì`dñWoMm g_Vmob {dH$mg Pmbm nm{hOo. àmXo{eH$ g_Vmob {Z_m©U H$aUo ho Am{W©H$ YmoaUmMo C{Ôï>
AgVo. Ë`mgmR>r gaH$maZo _mJmgboë`m àXoem§Zm {d{dY gmo`r-gdbVr CnbãY H$ê$Z {Xë`m nm{hOoV. `mgmR>r
gaH$ma H$a, H$O© d IMm©À`m _Ü`_mVyZ àmXo{eH$ g_Vmob gmYÊ`mMo C{Ôï> gmÜ` H$ê$ eH$Vo.
àmXo{eH$ {df_Vo_wioM Am{W©H$ {df_Vm {Q>Hy$Z amhVo. {Z`moOZmÀ`m H$mimV gaH$maZo àmXo{eH$ {df_VoMr
VrVm H$_r H$aÊ`mgmR>r à`ËZ Ho$bo. Ë`m_wio XoemV gd©Ì CÚmoJY§Xo ñWmnZ hmoÊ`mg _XV Pmbr.
àmXo{eH$ {df_Vm H$_r H$aÊ`mgmR>r gaH$ma _mJmgboë`m àXoem§V gmd©O{ZH$ IMm©V dmT>, H$amV gdbV
XoD$Z Am¡Úmo{JH$ {dH$mgmbm MmbZm XoD$ eH$Vo. gaH$maÀ`m IM©{df`H$ YmoaUm_wio nm`m^yV gw{dYm {Z_m©U hmoÊ`mg
_XV Pmbr. EdTo>M Zìho Va H$a gdbVr_wio {d{dY àXoe§_Ü`o CÚmoJY§Xo ñWmnZ hmoÊ`mg _XV Pmbr. n[aUm_V:
àmXo{eH$ {df_VoMr VrVm H$_r hmoD$Z Am{W©H$ {df_Vm H$_r hmoÊ`mg _XV Pmbr. Ë`m~m~V gaH$maMr ^y{_H$m
_hÎdmMr _mZbr OmVo.
{_l AW©ì`dñWoVrb gaH$maMr ^y{_H$m :
1.2.6
àË`oH$ XoemV Am{W©H$ {dH$mgm~m~V {d{eï> ì`dñWm qH$dm àUmbr ñdrH$mabr OmVo. Ë`mZwgma ^m§S>dbemhr
g_mOdmXr d gmå`dmXr AW©ì`dñWm Aem VrZ àH$mao dJuH$aU Ho$bo OmVo. ^maVmV _mÌ ^m§S>dbemhr d g_mOdmX
`m§Mo {_lU AmT>iVo. åhUOo ImOJr joÌ d gmd©O{ZH$ joÌ `m§Mo ghApñVËd AmT>iVo. `m {_l AW©ì`dñWoV
gaH$maMr ^y{_H$m ì`mnH$ ~ZV Jobr.
nydu ImOJr joÌmbm _hÎdmMo ñWmZ hmoVo. OmJ{VH$ _hm_§XrnmgyZ _mÌ gmd©O{ZH$ joÌmMo _hÎd dmT>VM
Jobo. Aem {_l AW©ì`dñWoV gaH$mabm gmd©O{ZH$ joÌmMm {dH$mg H$amdmM bmJVmo, nU Ë`m~amo~aM ImOJr
Eg.dm`.~r.E. KQ>H$ - 1 AW©emó eoVr 9
Description:आधुनिक शासकीय वित्तव्यवहार/सार्वजनिक आय-व्यय. Public Finance : Government Activities. 1.0 उद्दिष्टे. 1.1. प्रस्तावना.
