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ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm;
oif,lrIvrf;nTef
ta&SUawmiftm&S ausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm;
oif,lrIvrf;nTef
zdvpfydkifEdkifiH rlydkif 2015 ckESpf qDrD,dktifEdkwufrS
ykHESdyfxkwfa0onf/ Commonwealth Ave.,
Diliman, Quezon City
tdkiftufpfbDtef 978-971-0487-94-3
rlydkifcGifhtm;vkH;udk vuf0,fxm;½Sdonf/
qDrD,dktifEdkwuf\pmjzifh MudKwifcGifhjyKcsufr&½SdbJ þykHEdSyfpmtkyf\ rnfonfhtpdwfydkif;udkrQ
rnfonfhyHkpH? rnfonfhenf;ESifhrQ jyefvnful;,ljcif;? jzefYa0jcif; odkYr[kwf owif;tcsuf
tvufzdkif odkYr[kwf jyefvnfxkwf,lEdkifaompepf wpfckckwGif odrf;qnf;xm;&dSjcif; rjyK&/
www.seameo-innotech.org
rmwdumtrSm ............................................................................................................................................. *
ed'gef; ............................................................................................................................................. CuGsrf;usifrIrsm;qdkonfrSm rnfonfht&mrsm;jzpfygoenf;/ rnfonfhtwGufaMumifh ta&;MuD;ygoenf;/ 1
rnfonfhtwGufaMumifh þoif,lrI vrf;nTefudk okH;oifhygoenf;/................................................ 2
rnfonfhuRrf;usifrIrsm;udk oifvdktyfygoenf;/ ............................................................................. 3
oif\atmifjrifrIykHo@meftusOf;csKyfonf rnfodkY&Sdygoenf;/ ................................................... 7
oif\ oif,lrItwGuf a&G;cs,fp&mrsm;u rnfonfht&mrsm;jzpfoenf;/ ..................................... 17tqkH;owftrSm? þoif,lrI vrf;nTefonf ynma&;0efBuD;Xme t&m&Sdrsm;twGuf rnfuJhodkY ....... 25tokH;0ifrnfenf;/
usrf;udk; ..................................................................................................................................... 27
cufqpf ..................................................................................................................................... 29aemufqufwJGrsm; ....................................................................................................................... 31
aemufqufwJG (1) uRrf;usifrI rlabmif &Sif;vif;azmfjycsuf .............................................. 32
aemufqufwJG (2) jznfhpGufxm;aomerlemykHpHrsm; .............................................................. 48
aus;Zl;wifvTmta&SUawmiftm&S ynma&;0efMuD;rsm;tzJGU? ynma&;wDxGifrIESifh enf;ynma'oqdkif&mA[dkXme (qDrD,dktifEdkwuf)onf ta&SUawmiftm&S ausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; oif,lrIvrf;nTefudk jyKpk&mü tkyfcsKyfa&;bkwftzJGU0ifrsm;ESifh ynma&;0efMuD;XmetoD;oD;\vdIufvdIufvSJvSJ ulnDtm;ay;rItwGuf aus;Zl;wif&SdaMumif; azmfjyvdkygonf/
qDrD,dktzJGU0if EdkifiHrsm;jzpfaom b½lEdkif;'g½kpvrf? uarÇm'D;,m;? tif'dkeD;&Sm;? vmtdkyD'Dtm&f? rav;&Sm;? jrefrm? zdvpfydkif? pifumyl? xdkif;? wDarmfvufpaw;ESifh AD,uferfwdkYrSausmif;tkyfrsm;ESifh tusdK;wl yl;aygif;aqmif½Gufolrsm;u uRrf;usifrI rlabmiftm; jyefvnfokH;oyf jyifqifcsdefü 4if;wdkY\tawGUtBuKHESifh xdk;xGif;tjrifwdkUudkk rQa0ay;cJhí aus;Zl;Oyum& wif&Sdygonf/
*ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef
*ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTe
trSmta&SUawmiftm&SwGif ausmif;tkyfOD;a& oef;wpf0ufcefY&Sdygonf/ trsdK;rsdK;uGJjym;aom ,Ofaus;rIESifh tajctaersm;wGif&yfwnfaeMuaomfvnf; ta&SUawmiftm&S ausmif;tkyfrsm;onf wlnDaom pdefac:rIrsm;ESifh tcGifhtvrf;rsm;udk &ifqdkifae&ygonf/ ,if;wdkYteuf pdefac:rIwpf&yfrSm ypönf;"eMuG,f0rI tuefYtowfrsm; &Sdvifhupm; t&nftaoG; jynfh0aomynma&;udk jznfhqnf;ay;aejcif;yif jzpfonf/ aemufxyf pdefac:rIwpf&yfrSm a'owGif;ü aqmif½Gufvsuf&Sdaom ynma&;jyKjyifajymif;vJrI aqmif½GufcsdefumvtwGif; ausmif;rsm;udk rnfuJhokdUOD;aqmifrI ay;Edkifonf [laomtcsufyif jzpfonf/
xdkodkYaom pdefac:rIrsm;ESifh tcGifhtvrf;rsm;udk wkefYjyefonfhtaejzifh qDrD,dktifEdkwufonf a'owGif;&Sd ynma&;0efMuD;Xmersm;ESihf eD;uyfpGm yl;aygif;aqmif½GufrIjzifh ta&SUawmiftm&S\ xl;jcm;aom yuwdtajctaeudk xif[yfonfhuRrf;usifrI rlabmifwpf&yfudk zefwD; jyKpkcJhygonf/ qDrD,dktifEdkwuf\ ta&SUawmiftm&S ausmif;tkyfrsm;twGuf pGrf;&nfjr§ifhwifa&; pwif MudK;yrf;aqmif½GufrIrsm; zHGUjzdK;a&;twGuf þrlabmifonf vrf;nTeftjzpf jznfhqnf;ay;ygonf/
qDrD,dktifEdkwuf\ tkyfcsKyfrIbkwftzJGU0ifrsm;onf uGsrf;usifrI rlabmifESifh oif,lrIvrf;nTefudk 2014 ckESpfwGiftwnfjyKay;cJhygonf/ pGrf;aqmif&nfjrifhrm;aom ta&SUawmiftm&S ausmif;tkyfrsm; jyKpkysdK;axmifrIESifh 4if;wdkY\toufarG;rI vkyfief;qdkif&m MuD;xGm;zHGUjzdK;a&;twGuf uRrf;usifrI rlabmifudk tokH;jyK&mü þoif,lrIvrf;nTefonftaxmuftul jzpfygrnf/ ynma&;0efMuD;XmetoD;oD;rS avhusifhrIay;a&;qdkif&m 0efxrf;rsm;onf ausmif;tkyfrsm;twGuft&nftcsif;jr§ifh tpDtpOfrsm; jyKpk&mwGifvnf; tokH;0ifEdkifygonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef *
ed'gef;
2003 ckESpfwGif qDrD,dktifEdkwufonf ta&SUawmif
tm&Sausmif;tkyfrsm;twGuf uRrf;usifrI rlabmifudk
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a&mufa&muf taumiftxnf azmfEdkif&efESifh 4if;wdkY
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tjzpf toHk;jyKvsuf&dSygonf/
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jyKpkjcif;jzpfygonf/ uRrf;usifrI rlabmifonf oufqdkif&m
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ae&eftwGuf uGsrf;usifrI rlabmifonf tokH;0ifaMumif;
awGU&Sd&ygrnf/ xdkenf;wlpGm ynma&;0efMuD;Xme t&m&Sdrsm;
onf pGrf;aqmif&nfjrifhrm;aom ta&SUawmiftm&S ausmif;tkyf
rsm; ysdK;axmif&mwGif þtnTef;abmifudk ta&;MuD;aom tudk;
tum; wpfcktjzpf tokH;jyKEdkifygonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef C
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 1
uGsrf;usifrIrsm;qdkdkonfrSm rnfonfht&mrsm; jzpfygoenf;/
rnfonfhtwGufaMumifh ta&;MuD;ygoenf;/
uGsrf;usifrIrsm;onf vkyfief;wm0efudk atmifjrifpGm aqmif½GufEdkifa&;twGuf vdktyfaom
uRrf;usifrIpGrf;&nfrsm;? todynm? tjyKtrIESifh yifudk,ft&nftaoG;rsm;udk &nfnTef;ygonf/
ta½SYawmiftm½S ausmif;tkyfrsm;twGuf uRrf;usifrI rlabmifudk jyKpk&mwGif q&m? q&mr?
ausmif;om;? ausmif;ol? rdb? tjcm;ynma&;wGif tusdK;wlyl;aygif;aqmif&Gufolrsm;ESifh
ausmif;tkyfrsm; udk,fwdkifxkwfazmf ajymMum;cJhrIrsm;udk ausmif;tkyfrsm;twGuf tusdK;&dSrnfh
taMumif;t&mrsm;ay: rlwnfNyD; jyKpkxm;jcif;jzpfygonf/ odkYjzpfí þvrf;nTefwGif
uRrf;usifrIrsm;udk atmifjrifaom uRrf;usifrIrsm;tjzpf &nfnTef;xm;ygonf/
ausmif;tkyfwpfa,muftaejzifh oif\atmifjrifaom uRrf;usifrIudk azmfxkwfod½SdEdkif&ef
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rnfonfhyifudk,ft&nftcsif;wdkY zHGYjzdK;ap&efvdktyfoenf;[lonfh tawG;tjrifudk &½Sdrnf
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udk jznfhqnf;ay;ygonf/
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½SdjyD;jzpfvQif ta½SYawmiftm½S ausmif;tkyfrsm;twGuf uRrf;usifrI rlabmifonf twwfynm
qdkif&m zHGYjzdK;a&; aqmif½Guf&mwGif owfrSwfjyD;jzpfaom pHEIef;rsm;twGuf tokH;0ifaom
jznfhpGufcsuftjzpf awGU½Sd&rnfjzpfonf/
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ajz½Sif;&müvnf;aumif; uRrf;usifrI rlabmifudk pHrSwftjzpf tokH;jyKjcif;jzifh þoif,lrI
vrf;nTefonf oifhudk taxmuftuljyKygrnf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 2
rnfonfhtwGufaMumifh þoif,lrI vrf;nTefudk
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avhvmrIudk &yfqdkif;jcif;rjyK&ef awmif;qdkvsuf½Sdygonf/ ,aeYacwf ausmif;rsm;onf cufcJ½IyfaxG;jyD;
tjrJrjywf ajymif;vJaeaom ynmESifh owif;tcsuftvuf todynmurÇmMuD;wGif vnfywfvIyf½Sm;
vsuf½Sdygonf/ ausmif;rsm;tay: tusdK;oufa&mufaom vuf½SdESifh ay:aygufvsuf½Sdaom taMumif;udpörsm;udk
aumif;pGm em;vnfjcif;onf tMuD;rm;qkH;pdefac:rIrsm;teuf wpfckjzpfonf/ tb,faMumifhqdkaomf
4if;wdkUonf ausmif;rsm;tay: tusdK;oufa&mufvsuf½SdaomaMumifh jzpfygonf/ odkYjzpfí oifonf
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rGrf;rHae&ygrnf/
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taxmuftuljyK&ef a&;om;jyKpkxm;jcif;jzpfonf/ tusdK;aus;Zl; tjynfht0&½Sdap&eftwGuf vrf;nTefrI
taMumif;t&mrsm;udk tpOfvdkuf tprS tqkH;wdkif zwfMum;&ef axmufcHtMuHjyKtyfygonf/
þoif,lrIvrf;nTefudk tokH;jyKoltwGuf vG,fulapEdkiforQ vG,fulap&ef MudK;pm; aqmif½Gufxm;ygonf/
oif\ ausmif;OD;aqmifrIESifh pDrHcefYcJGa&;pGrf;&nf zHGYjzdK;&ef aqmif½Guf&mwGif atmufazmfjyyg tqifhrsm;u
oifhudk þoif,lrII vrf;nTefESihf tuRrf;0ifapygrnf/
1/ uGsrf;usifrI rlabmifukd vufpGJtjzpf toHk;jyKjcif;jzifh ta½SYawmiftm½S ausmif;tkyfwpfa,muftaejzifh
½Sdoifhaom atmifjrifaom uRrf;usifrIrsm;udk azmfxkwfEdkifaponf/
2/ oifonf oif,lrIvdktyfcsufrsm;udk azmfxkwfEdkif&ef oif\vuf½SduRrf;usifrIrsm;udk tuJjzwfEdkifonf/
3/ oif\ oif,lrIqdkif&m a½G;cs,fp&mrsm;udk azmfxkwfEdkifaponf/
4/ oif\ toufarG;rIqdkif&m zHGYjzdK;a&; tpDtpOfudk a&;qJGEdkifaponf/
rnfonfhuRrf;usifrIrsm;udkoifvdktyfygoenf;/
ta½SYawmiftm½S ausmif;tkyfrsm;twGuf uRrf;usifrI rlabmifwGif t"duuRrf;usifrI ig;ckyg0ifygonf/
1/ r[mAsL[majrmuf awG;ac:jcif;ESihf qef;opfwDxGifjcif; qdkonfrSm ausmif;\ r[mAsL[majrmuf
OD;wnfcsufudk a&;qGJ&ef? bufpHkpOf;pm;NyD; qHk;jzwfcsufrsm;cs&efESihf tajymif;tvJESihf qef;opf
wDxGif&mwGif OD;aqmif&ef t&nftcsif;&dSjcif;jzpfonf/
2/ pDrHcefUcGJrIESihf pyfvsOf;aom OD;aqmifrI qdkonfrSm ausmif;\ t&if;tjrpfrsm;ESihf pepfrsm;udk
pDrHcefUcGJ&ef? 0efxrf;rsm;\ pGrf;aqmif&nfudk pDrHcefUcGJ&ef? ausmif;\ tpDtpOfrsm;ESihf pDrHudef;rsm;ukd
a&&Snf wnfwHhapa&;twGuf pDrH&ef t&nftcsif;&dSjcif; jzpfonf/
3/ oifMum;ydkUcsrIqdkif&m OD;aqmifrI qdkonfrSm oif&dk;nTef;wrf;ukd taumiftxnfazmf aqmifjcif;ESihf
wdk;wufatmif aqmif&Gufjcif;wdkUudk OD;aqmif&ef? ausmif;om;A[dkjyKoifMum;rI0ef;usifudk zefwD;&ef?
q&mrsm;\ pGrf;aqmif&nfukd BuD;Muyf&efESihf tuJjzwf&ef? pDpOffxm;onfh oif,lrI &v'frsm;udk
jzefUa0ay;&ef t&nftcsif;&dSjcif; jzpfonf/
4/ rdrd\ taumif;qHk; pGrf;aqmifEdkifrI qdkonfrSm rdrd\ xda&mufpGm aqmif&GufEdkifrIudk pDrHcefUcGJ&ef?
pdefac:rIrsm;ESihf jzpfEdkifajc&dSonfrsm;udk ta&;,laqmif&Guf&ef? pOfqufrjywf vkyfief;cGif
twwfynmqdkif&m zGHUNzdK;wdk;wufrI&dSatmif aqmif&Guf&ef t&nftcsif;&dSjcif;jzpfonf/
5/ tusdK;wl yl;aygif;aqmif&Gufolrsm;\ yg0ifywfouffrI qdkonfrSm ausmif;wdk;wufrItwGuf
wm0efcGJa0,lrIudk wdk;jr§ifhaqmif&Guf&ef? ynma&; r[mrdwfrsm;ESihf uGef,ufrsm;udk pDrHaqmif&Guf&ef
ESihf tusdK;wl yl;aygif;aqmif&Gufolrsm;ESihf yl;aygif;aqmif&Gufonfh qufqHa&;udk a&&SnfwnfwHh
atmifaqmif&Guf&ef t&nftcsif;&dSjcif; jzpfonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 4
uGsrf;usifrI zHGYjzdK;a&;twGuf OD;pm;ay;tpDtpOfonf oif\ vdktyfcsuft& uJGjym;rnfjzpfonf/ owfrSwfumvwpfckwGiff ta&;BuD;qkH;[k ,lqonfh uGsrf;usifrIwpfckudkowfrSwfxm;jcif;jzifh oif\oif,lrI vkyfief;pOfc&D;udkpwifEdkifonf/ odkY&mwGif oifonfausmif;&v'faumif;rsm;udk xda&mufuRrf;usifpGm ay;pGrf;Edkifaom tqifhjrifhrm;pGmaqmif½GufEdkifaom acgif;aqmifwpfOD; jzpf&eftwGuf azmfjyygpGrf;&nfrsm;tm;vHk;udkzHGUjzdK;ap&ef? ydkrdkxda&mufap&efESifh 4if;wdkYtm;vkH;udk tokH;jyK&ef oifhudk tBuHjyKtyfygonf/
t"duuGsrf;usifrIig;ckwGif a,bk,s uGsrf;usifrI (16)ck? Nzpfajrmufatmif aqmif&GufEdkifaom uGsrf;usifrI(42)ckESifh tnTef;udef;(170)ckwdkY yg0ifygonf/ tnTef;udef;onfpGrf;aqmif&nfjrifhrm;aom ausmif;tkyfwpfOD;wGif &Sdoifhaom arQmfrSef;aom xifomjrifomaom tjyKtrlrsm;udk &Sif;vif; jyoay;onf/ þt&mtm;vkH;onf ta&SUawmiftm&SwpfckvkH;&dS ausmif;tkyfrsm;twGif; wlnDaom aqmif½GufrIpHEIef;udk jr§ifhwif&mwGiftaxmuftuljyKygonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 5
uRrf;usifrI rlabmifudk puf0dkif;ykHo@mefjzifh az:jyxm;jyD; ,if;uJhodkY az:jy&jcif;rSm ykHpHum;csyf\ twGif;tvTmü
az:jyxm;ouJhodkY tajccHuRrf;usifrI (5)cktMum; nDnGwfrI ½Sdjcif; jzpfonf/ tjyifqkH;tvTmü a,bk,s
uGsrf;usifrI (16)ckudk awGUjrifEdkifygrnf/
,if;uGsrf;usifrIrsm;udk zHGYjzdK;apjcif;ESifh jr§ifhwifjcif;tm;jzifh jrifhrm;aom pGrf;aqmifol ausmif;tkyfrsm;
ay:xGufvmaprnf jzpfonf/
az:jyyguGsrf;usifrIrsm;teuf rnfonfhuGsrf;usifrIonf oifhwGif ½SdjyD;jzpfoenf;ESifh rnfonfh uGsrf;usifrIudk oif
ydkrdkwdk;wuf aumif;rGefatmif aqmif½Guf&efvdkygoenf;/ þtaMumif;t&mESifh ywfoufí qufvufaz:jyrnfh
tcef;onf oifhudkvrf;nTefrIay;ygrnf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 6
2014 EDITION
pGrf;aqmif&nf
jrifhrm;onfh
ta&SUawmiftm&S
ausmif;tkyfrsm;
rdrd\
taumif;qHk;
pGrf;aqmifEdkifrI
r[mAsL[majrmuf
awG;ac:jcif;ESihf
wDxGifjcif;
oifMum;ydkUcsrIqdkif&m
OD;aqmifrI
pDrHcefUcGJrIESihf
oufqdkifaom OD;aqmifrI
tusdK;wlyl;aygif;
aqmif&Gufolrsm;\
yg0ifywfoufrI oif&dk;nTef;wrf;udk
taumiftxnf
azmfaqmifjcif;ESihf
wdk;wufatmif
aqmif&Gufjcif;udk OD;aqmifjcif;
ausmif;\
r[mAsL[majrmuf
OD;wnfcsufudka&;qGJjcif;
bufpHkpOf;pm;NyD;
qHk;jzwfcsufrsm;csjcif;
tajymif;tvJESihfqef;opf
wDxGif&mwGifOD;aqmifjcif;
rdrd\xda&mufpGm
aqmif&GufEdkifrIudk
pDrHcefUcGJjcif;
ausmif;wdk;wufrItwGuf
wm0efcGJa0,lrI wdk;jr§ifh
aqmif&Gufjcif;
ynma&;r[mrdwfrsm;ESihf
uGef,ufrsm;udkpDrHaqmif&Gufjcif;
tusdK;wlyl;aygif;aqmif&Gufolrsm;ESihf
yl;aygif;aqmif&GufonfhqufqHa&;udk
a&&SnfwnfwHhatmif
aqmif&Gufjcif;
pdefac:rIrsm;ESihf
jzpfEdkifajc&dSonfrsm;udk
ta&;,laqmif&Gufjcif;
pOfqufrjywf toufarG;rI
qdkif&m zGHUNzdK;wdk;wufrI&dS
atmifaqmif&Gufjcif;
ausmif;\t&if;tjrpfrsm;
pepfrsm;udk pDrHcefYcGJjcif;
0efxrf;rsm;\ pGrf;aqmif&nfudk
pDrHcefUcGJjcif;
ausmif;\ tpDtpOfrsm;ESihf
pDrHudef;rsm;udk a&&Snf
wnfwhHap&ef pDrHjcif;
ausmif;om; A[dkjyK
oifMum;rI 0ef;usifudk
zefwD;jcif;
q&mrsm;\pGrf;aqmif&nfukd
BuD;Muyfjcif;ESihftuJjzwfjcif;
pDpOffxm;onfh oif,lrI
&v'frsm;udk
jzefUa0ay;jcif;
ta&SUawmiftm&Sausmif;tkyfrsm;twGuf uGsrf;usifrI rlabmif
oif\atmifjrifrI ykHo@meftusOf;csKyf
oif\ atmifjrifrIykHo@mef tusOf;csKyfudk owfrSwfEdkif&ef ausmif;tkyfrsm;twGuf rdrd uGsrf;usifrIudk rdrdudk,fwdkiff tqihfowfrSwfonhf tcsuftvufrsm;udk tokH;jyKí qkH;jzwfEdkifonf/,if;onf a,bk,sESifh jzpfajrmufatmif pGrf;aqmifEdkifaom uGsrf;usifrIrsm;udk tajccHí oif\uGsrf;usifrItqifhudk tuJjzwfEdkifonhf ud&d,mwpfckjzpfonf/ uGsrf;usifrItqifh owfrSwfaomtcsuftvufrsm;udk aemufpmrsufESmü azmfjyxm;onf/ oif\ vuf&Sd uRrf;usifrItqifhESifhatmifjrifrIykHo@meftusOf;wdkU rnfodkY&Sdonfudk qkH;jzwfEdkif&eftwGuf 4if;udk ajzqdkMunfhyg/
tuJjzwfrI&v'fonf oif\ toufarG;rIqdkif&m zHGUjzdK;a&;tpDtpOfudk jyifqifxm;Edkif&eftwGufoifhudk vrf;nTefrIay;Edkifygonf/
8 ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef
ausmif;tkyfrsm;twGuf rdrduGsrf;usifrIudk rdrdudk,fwdkiff tqihfowfrSwfonhf
tcsuftvufrsm;
rdrduGsrf;usifrIudk rdrdudk,fwdkif tqihfowfrSwfonhf tcsuftvufrsm;onf ausmif;\acgif;aqmifolESifh
pDrHcefYcJGoltjzpf oif\vuf½Sd uRrf;usifrI ykHo@meftusOf;udk &½SdEdkif&eftwGuf jyKpkxm;jcif;jzpfonf/
þtuJjzwfrI &v'frsm;onf oifhtwGuf (1) atmifjrifrI yHko@mefudk yHkazmf&ef (2) oif\ toufarG;rIqdkif&m
zGHUNzdK;rItpDtpOfudk jyifqifay;&efESihf (3) oif\ pOfqufrjywf toufarG;rIqdkif&mzGHUNzdK;rIudk taxmuftuljyK&ef
&nf&G,fonf/
rdrduGsrf;usifrIudk rdrdudk,fwdkif tqihfowfrSwfonhf tcsuftvufrsm;udk a,bk,sESifh jzpfajrmufatmif
aqmif&GufEdkifaom uRrf;usifrIrsm;t& zJGUpnf;jyKpkxm;onf/
rdrduGsrf;usifrIudk rdrdudk,fwdkiff tqihfowfrSwfonhf tcsuftvufrsm;udk tokH;jyK&ef enf;vrf;rsm;
1/ oifonf ta½SYawmiftm½S ausmif;tkyfrsm;twGuf uRrf;usifrI rlabmifudk rjzpfrae zwfyg/ (pmrsufESm
(32) ü azmfjyxm;aom aemufqufwJG(1)udkavhvm&ef) 4if;onf oif\ vuf½SduRrf;usifrItqifhudk
tuJjzwfowfrSwfEdkif&eftwGuf tudk;tum;tjzpf tokH;jyKEdkifrnfjzpfonf/
2/ Nzpfajrmufatmif aqmif&GufEdkifaom uGsrf;usifrIwpfckcsif;twGuf atmufazmfjyyg yHkazmf tuJjzwfcsuf
rsm;udk tokH;jyKí oifhudk,foif tuJjzwfyg/ oif\ uRrf;usifrItqifhudk teD;pyfqkH; azmfnTef;onfh
pmwdkifü pdppfrIoauFw()jzifh trSwftom;jyKyg/
yHkazmftuJjzwfcsufrsm;
• uGsEkfyfonf 4if;ukd ,ckxd rvkyfEdkifao;yg/
• uGsEkfyfonf 4if;udk pwif vkyfaqmifygNyD/ odkUaomf xyfrH avhvm&ef vdkonf/
• uGsEkfyfonf 4if;udk aumif;rGefpGm vkyfaqmifEdkifonf/
• uGsEkfyfonf 4if;udk ,HkMunfrItjynfhjzifh vkyfaqmifEdkifNyD; tjcm;olrsm;tm; oifMum;Edkifonf/
9ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef
t"du uGsrf;usifrI 1? r[mAsL[majrmuf awG;ac:jcif;ESihf qef;opfwDxGifjcif;
a,bk,s
uGsrf;usifrI
Nzpfajrmufatmif aqmif&GufEdkifaom
uGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&ef
vdkonf/
uGsEkfyfonf4if;
udkaumif;rGefpGm
vkyfaqmifEdkif
onf/
uGsEkfyfonf
4if;udk ,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ ausmif;\r[m
AsL[majrmuf
OD;wnfcsufudk
a&;qGJjcif;
1.1 ausmif;\AsL[majrmuf tpDtpOfudk
jyKpk&mwGifausmif;ESihf vlrItzGJU
tpnf;rS tusdK;wl yl;aygif;
aqmif&Gufolrsm;ESihf twlwuG
vkyfaqmiffonf/
1.2 AsL[majrmuf tpDtpOfudk taumif
txnfazmf&mwGif OD;aqmifonf/
1.3 ausmif;\ arQmfrSef;csufudk vufawGU
jyoNyD; aeUpOf tvkyfESihf vkyfaqmifrI
rsm;wGif wefzdk;xm;rIwdkUudk pHerlem
jyoonf/
2/ bufpHk pOf;pm;NyD;
qHk;jzwfcsufrsm;
csjcif;
2.1 AsL[majrmuf tpDtpOf udk axmufyHh&ef?
apmifhMunhf ppfaq;&ef? tuJjzwf&efESihf ydkrdk
aumif;rGef&ef trsdK;rsdK;aom om"ursm;udk
toHk;jyKonf/
2.2 tpDtpOf taumiftxnfazmfrIudk yHkrSef
jyefvnf oHk;oyfrI jyKvkyfNyD;
taumiftxnf azmf&mwGif awGU&onfh
tcuftcJrsm;ESihf jyóemrsm;udk
udkifwG,f ajz&Sif;&mwGif &v'frsm;udk
toHk;jyKonf/
3/ tajymif;tvJESihf
qef;opf
wDxGif&mwGif
OD;aqmifjcif;
3.1 csnf;uyfenf;? pepfESihf zGJUpnf;yHk
topfrsm;ukd a&;qGJ&efESihf taumif
txnfazmf&ef OD;wnfaom ajymif;vJrI
tqifhqifhudk OD;aqmifonf/
3.2 tqifhjrifhoif,lrI &v'frsm;&&dSap&ef
ausmif;\ tpDtpOfrsm;&dS zefwD;EdkifrIESihf
qef;opf wDxGifrIwdkUudk a&&Snf
wnfwHhatmif aqmif&Gufonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 10
t"du uGsrf;usifrI 2? pDrHcefUcGJrIESihf oufqdkifaom OD;aqmifrI
a,bk,s uGsrf;usifrINzpfajrmufatmif aqmif&GufEdkifaom
uGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&ef
vdkonf/
uGsEkfyfonf4if;
udkaumif;rGefpGm
vkyfaqmifEdkif
onf/
uGsEkfyfonf
4if;udk ,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ ausmif;\
t&if;tjrpfrsm;ESihf
pepfrsm;udk
pDrHcefUcGJjcif;
1.1 b@ma&; t&if;tjrpfrsm;udk pDrH
cefUcGJonf/
1.2 oif,lrI ywf0ef;usifudk pDrHcefUcGJonf/
1.3 pepfrsm;ESihf vkyfxHk;
vkyfenf;rsm;udk pDrHcefUcGJonf/
2/ 0efxrf;rsm;\
pGrf;aqmif&nfudk
pDrHcefUcGJjcif;
2.1 ausmif;trIxrf;rsm;\
vdktyfcsufrsm;udk pDrHcefUcGJonf/
2.2 0efxrf;rsm;\ toufarG;rIqdkif&m zGHUNzdK;
wdk;wufrIukd taxmuftyHhay;ygonf/
2.3 0efxrf;rsm;\ pGrf;aqmif&nfudk
todtrSwfjyKonf/
3/ ausmif;\
tpDtpOfrsm;ESihf
pDrHudef;rsm;ukd
a&&Snf wnfwHh
ap&ef pDrHjcif;
3.1 tpDtpOfrsm;ESihf pDrHudef;rsm; pDrHcefUcGJrI
pGrf;&nfukd jyoonf/
3.2 a&&Snf zGHUNzdK;wdk;wufrIudk taxmuftul
jyKonfh ausmif;tajcjyK tpDtpOfrsm;ESihf
pDrHudef;rsm;ukd wdk;wufatmif
aqmif&Gufonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 11
t"duuGsrf;usifrI 3? oifMum;ydkUcsrIqdkif&m OD;aqmifrI
a,bk,s uGsrf;usifrINzpfajrmufatmif aqmif&GufEdkifaom
uGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&ef
vdkonf/
uGsEkfyfonf4if;
udkaumif;rGefpGm
vkyfaqmifEdkif
onf/
uGsEkfyfonf
4if;udk ,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ oif½dk;nTef;wrf;ukd
taumiftxnfazmf
aqmifrIESihf wdk;wuf
atmif aqmif&GufrI
wdkUudk OD;aqmifjcif;
1.1 oif&dk;nTef;wrf; taumiftxnfazmf
jcif;ukd pDrHcefUcGJonf/
1.2 trsdK;rsdK; uGJjym;aom ausmif;om;rsm;
twGuf uGJjym;aom oifMum;rIqdkif&m
vrf;nTefrIwdkUudk owdrlwwfrIudk
jr§ifhwifonf/
2/ ausmif;om; A[dkjyK
oifMum;rI0ef;usifudk
zefwD;jcif;
2.1 ausmif;om;A[dkjyK vkyfaqmifcsufrsm;udk
tm;ay;onf/
2.2 usef;rma&;ESifh nDnGwfaom? vHkNcHK
pdwfcsaom? tm;vHk;tusHK;0ifaom
oifMum;rI0ef;usifwpfck zefwD;onf/
2.3 Nidrf;csrf;a&;ESihf trsdK;rsdK; uGJjym;rIudk
av;pm;onfhtavhtxudk jr§ifhwif
onf/
3/ q&mrsm;\
pGrf;aqmif&nfukd
BuD;Muyfjcif;ESihf
tuJjzwfjcif;
3.1 BuD;Muyfjcif;ESihf tuJjzwfjcif;wGif
oifhavsmfaom pHerlemrsm;udk
toHk;jyKonf/
3.2 OD;aqmifOD;&Guf jyKolq&mrsm;udk
jyKpkysdK;axmifay;onf/
4/ pDpOfxm;onfh
oif,lrI &v'frsm;
udk jzefUa0ay;jcif;
4.1 oifMum;ydkUcsrIqdkif&m OD;aqmifrIü
toif;tzGJU tajcjyK vkyfudkifenf;rsm;udk
zGUHNzdK;wdk;wufaponf/
4.2 oifMum;oif,lrIudk wdk;wufap&ef
ppfaq;wdkif;wmjcif;rsm;udk pDrHonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 12
t"duuGsrf;usifrI 4? rdrd\ taumif;qHk; pGrf;aqmifEdkifrI
a,bk,s uGsrf;usifrINzpfajrmufatmif aqmif&GufEdkifaom
uGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&ef
vdkonf/
uGsEkfyfonf4if;
udkaumif;rGefpGm
vkyfaqmifEdkif
onf/
uGsEkfyfonf
4if;udk ,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ rdrd\xda&mufpGm
aqmif&GufEdkifrIudk
pDrHcefUcGJjcif;
1.1 pHerlemjyí OD;aqmifonf/
1.2 xifomjrifom&dSrIESihf
wm0efcHrIwdkUudk jyoonf/
1.3 [efcsufnDí usef;rma&;ESihf
nDnGwfaom aexdkifrIyHkpHudk
usihfoHk;onf/
1.4 rdrdtvkyftudkif toufarG;
0rf;ausmif;rIudk *kPf,lonf/
1.5 &v'frsm;udk ay:xGufatmif
aqmif&Gufonf/
2/ pddefac:rIrsm;ESihf
jzpfEdkifajc&dSonfrsm;udk
ta&;,laqmif&Gufjcif;
2.1 OD;pm;ay;vkyfief;rsm;udk pDrHonf/
2.2 pddefac:rIrsm;udk udkifwG,f
ajz&Sif;&mwGif qHk;jzwfcsuf
jywfom;rIudk jyoonf/
2.3 tcuftcJrsm;udk pGefUpm;NyD;
qHk;cef;wdkifatmif &ifqdkif
ajz&Sif;vdkonfh tjrif&dSrIudk
xkwfazmfjyoonf/
3/ pOfqufrjywf
toufarG;rIqdkif&m
zGHUNzdK;wdk;wufrI &dSatmif
aqmif&Gufjcif;
3.1 rdrd\ b0wpfoufwmavhvmrI
twGuf wm0ef,lonf/
3.2 tmqD,H\wefzdk;xm;rIrsm;ESihf
tjrif½Iaxmifhrsm;udk axmufcH
tm;ay;onf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 13
t"du uGsrf;usifrI 5? tusdK;wl yl;aygif;aqmif&Gufolrsm;\ yg0ifywfoufrI
a,bk,s uGsrf;usifrINzpfajrmufatmif aqmif&GufEdkifaom
uGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&ef
vdkonf/
uGsEkfyfonf4if;
udkaumif;rGefpGm
vkyfaqmifEdkif
onf/
uGsEkfyfonf
4if;udk ,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ ausmif;wdk;wufrI
twGuf wm0efcGJa0,lrI
udk wdk;jr§ifhaqmif&Guf
jcif;
1.1 ausmif;wdk;wufrI twGuf
,HkMunfrI wnfaqmufNyD; tzGJUrsm;^
vlrItzGJUtpnf;rsm;udk OD;aqmifonf/
1.2 ausmif;pGrf;aqmif&nf
wdk;jr§ifh&eftwGuf vlrItzGJUtpnf;udk
vkyfaqmifcGifhay;onf/
2/ ynma&; r[mrdwfrsm;
ESihfuGef,ufrsm;udk pDrH
aqmif&Gufjcif;
2.1 trsdK;rsdK;aom tusdK;wl yl;aygif;
aqmif&Gufolrsm;ESihf xda&mufpGm
ajymqdk qufqHonf/
2.2 ausmif;tzGJUtpnf;\ rdwfzuf
aqmif&GufrIrsm;ESihf vkyfaqmifcsuf
rsm;ukd yHhydk;ulnDonf/
2.3 oabmxm;uGJvGJrIudk pDrHNyD; aqG;aEG;
nd§EdIif;rI pGrf;&nfudk usifhoHk;onf/
2.4 trsm;qE´jzifh qHk;jzwf aqmif&GufrIudk
jr§ifhwifonf/
3/ tusdK;wl yl;aygif;
aqmif&Gufolrsm;ESihf
yl;aygif;aqmif&Guf
onfh qufqHa&;udk
a&&SnfwnfwHhatmif
aqmif&Gufjcif;
3.1 vlrItzGJU tajcjyK tpDtpOfrsm;ESihf
pDrHudef;rsm;udk taxmuftyHh
ay;onf/
3.2 ausmif;\ pGrf;aqmifcsufrsm;udk
tusdK;wl yl;aygif;aqmif&Gufolrsm;
od&dSatmif aqmif&Gufonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 14
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usrf;udk;Association of Southeast Asian Nations (2014). ASEAN economic community. Retrieved from www.asean.org.
Cooperrider, D.L. & Whitney, D. (2005) “Appreciative Inquiry: A positive revolution in change.” In P. Holman & T.Devane (eds.), The Change Handbook, Berrett- Koehler Publishers, Inc., pages 245-263.
David L. Cooperrider and Diana Whitney (2014). A Positive Revolution in Change: Appreciative Inquiry. Retrievedfrom http://appreciativeinquiry.
Dron, Jon (2002). Achieving self-organisation in network-based learning. Retrieved from http://jondron.athabascau.ca/research/thesiscorrectedfinaldraft.pdf.
Hart, Jane (2009). Social learning. The future of learning is social learning. www.slideshare.net/janehart.
Kennedy, Kerry J. and John Chi-kin Lee (2008). The changing roles of schools in Asian societies. Routledge, USA.
21st Century Schools (2008). Retrieved 6 March 2014 http://www.21ststcenturyscholls.com/What_is_21st_Century_Education.htm.
Malaysia Ministry of Education (2015). Statistics. Retrieved from http://www.moe.gov.my/en/home.
Maxwell, John C. (1995). Developing the leaders around you. Nashville, Tenessee, USA.
Philippine Department of Education (2014). DepEd Facts and Figures. Retrieved from http://www.deped.gov.ph/datasets/deped-facts-and-figures.
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 27
Pontefract, Dan (2013). Pervasive learning model. http://www.nwlink.com/~donclark/hrd/media/70-20-10.html.
SEAMEO INNOTECH (2012). Decentralization of Educational Management in Southeast Asia. Retrieved from http://www. seameo-innotech.org/wp-content/uploads/2014/01/PolRes.
Singapore Ministry of Education (2014). Education Statistics Digest 2014. Retrieved from http://www.moe.gov.my/en/home.
UNESCO forum on global citizenship. http://www.unesco.org/education/conference/forum/article.
28 ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef
cufqpf
ppfaq;wdkif;wmjcif; qdkonfrSm ausmif;udk OD;aqmifrIESihf pDrHcefUcGJrI tvm;tvmrsm; wdk;wufvmap&ef
ausmif;tkyfrsm;twGuf rdrduGsrf;usifrIudk rdrdudk,fwdkiff tqihfowfrSwfonhf tcsuftvufrsm;udk toHk;jyKí rdrd\
yifudk,fpGrf;&nfrsm;udk pepfwus jyefvnf oHk;oyfjcif; jzpfygonf/
tajccHynma&; wGif uav;oli,f jyKpkapmifha&Smufa&;ESihf zGHUNzdK;a&;rS rlvwef;ynma&;eSihf tv,fwef; ynma&;
tqifhwdkUtxd yg&dSygonf/ (,leufpudk? 2007)
uGsrf;usifrI qdkonfrSm atmifjrifaom vkyfief; uGsrf;usifrIudk OD;wnfaom pGrf;&nf? todynm? tjyKtrlESihf
oabmxm;wdkU aygif;pyfxm;onfh t&mjzpfygonf/
tjznfhf qdkonfrSm t&mwpfckudk ydkíaumif;rGefapaom t&mjzpfonf/ odkUaomf 4if;onf r&dS rjzpfvdkaom
t&mr[kwfyg/ Oyrm EdkifiHwpfEdkifiHwGif ausmif;tkyfrsm;twGuf vuf&dS oD;jcm; uGsrf;usifrI rlabmif
wpfck&dSaomfvnf; tcsdKUaom pGrf;aqmif&nfudk t"dyÜm,fowfrSwf&mwGif ta½SYawmiftm½S ynma&;0efMuD;rsm;
tzJGY? ynma&;wDxGifrIESifh enf;ynma'oqdkif&mA[dkXme\ ta&SUawmiftm&S ausmif;tkyfrsm;twGuf uGsrf;usifrI
rlabmifonf &nfnTef; pmtkyfaumif; wpftkyf jzpfEdkifonf/
toufarG;rIqdkif&m zGHUjzdK;rI tpDtpOf wGif ausmif;tkyfwpfOD; vdktyfonfh uGsrf;usifrIrsm; okdUr[kwf todynm?
pGrf;&nfrsm;? oabmxm;ESihf pGrf;&nfuGm[rIudk jznfhqnf;ay;rnfh 4if; yg0ifEdkifonfh trsdK;rsdK;aom
oifwef;tpDtpOfrsm;eSihf oif,lrI vkyfaqmifcsufrsm; yg0ifygonf/
ausmif;tkyfBuD; qdkonfrSm ta&SUawmiftm&SEdkifiHrsm;wGif tac:ta0:uGJjym;Edkifaom ausmif;udk OD;aqmifol odkUr[kwf
pDrHcefUcGJoljzpfonf/ toHk;trsm;qHk; tac:ta0:rSm ausmif;acgif;aqmif? ausmif;tkyf? 'g&dkufwmESihf OD;aqmifol
q&mwdkUjzpfygonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 29
ausmif;\ OD;aqmifrI qdkonfrSm wlnDaom ynma&;yef;wdkifrsm;ukd a&muf&dSap&ef q&mrsm;? ausmif;om;rsm;ESihf rdbrsm;\
yifudk,fpGrf;&nfrsm;ESihf pGrf;tm;rsm;udk &,lNyD; vrf;nTefrIjyKonfh vkyfief;pOfjzpfonf/ þa0g[m&udk ynma&;OD;aqmifrIESihf
t"dyÜm,fwlnDpGm &Hzef&Hcg toHk;jyKonf/
atmifjrifrI pGrf;&nfrsm; qdkonfrSm ta&SUawmiftm&S ausmif;tkyfrsm;twGuf uGsrf;usifrI rlabmif&dS t"du uGsrf;usifrI?
jzpfajrmufatmif aqmif&GufEdkifaom uGsrf;usifrIESihf tnTef;udef;rsm;wGif yg0ifaom pGrf;&nfrsm;? todynm? uGsrf;usifrI?
tjyKtrlESifh wefzdk;xm;rIwkdU jzpfonf/ atmifjrifaom uGsrf;usifrIrsm;onf ausmif;tkyfrsm;udk us,fjyefYaom
tajctae trsdK;rsdK;wGif 4if;wdkU\ tvkyfudk xda&mufpGm aqmif&GufEdkifaponf/
atmifjrifrI rSwfwrf; onf rnfonfh uGsrf;usifrIrsm;udk ausmif;tkyfrsm;u rvkyfaqmifEdkifao;yg? rnfonfhuGsrf;usifrIrsm;udk
vkyfaqmifEdkifonf odkUaomf ydkrdkavhvm&ef vdktyfonf? rnfonfhuGsrf;usifrIudk aumif;rGefpGmvkyfaqmifEdkifonf?
rnfonfhuGsrf;usifrIudk ,HkMunfcsuftjynfhjzifh vkyfaqmifEdkifNyD; tjcm;olrsm;tm; 4if;uGsrf;usifrIrsm; wdk;wufvm
ap&ef oifMum;Edkifonf? ponfwdkUyg0ifaom rdrduGsrf;usifrIudk rdrdudk,fwdkifftqihfowfrSwfonhf tcsuftvufrsm;
\ &v'fjzpfonf/
jznhfpGufcsuf qdkonfrSm vdktyfaumif; vdktyfrnfh xyfaqmif;onfht&mwpfckjzpfonf/ Oyrm? vuf&dSynmay;olrsm;twGuf
uGsrf;usifrI rlabmifrsm;&dSaomfvnf; ausmif;tkyfrsm;twGuf oD;oefUr[kwfaom rlabmifrsm;&dSonfh wdkif;jynfrsm;wGif
ta&SUawmiftm&S ynma&;0efMuD;rsm;tzJGU? ynma&;wDxGifrIESifh enf;ynma'oqdkif&mA[dkXme\ ta&SUawmiftm&S
ausmif;tkyfrsm;twGuf uGsrf;usifrI rlabmifonf jznhfpGufcsufwpfck jzpfEdkifonf/ tb,faMumifhqdkaomf
vuf&dSusifhoHk;aeaom rlabmifonf ausmif;tkyfrsm; 4if;wdkU\ tvkyfudk aqmif&Guf&mwGif vdktyfaom oD;jcm;
uGsrf;usifrIrsm;udk vHkavmufatmif azmfjyxm;jcif; &dSaumif;&dSrnfjzpfaomaMumifh jzpfonf/
30 ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef
aemufqufwGJrsm;
aemufqufwGJ 1ta&SUawmiftm&S ausmif;tkyfrsm;twGufuGsrf;usifrI rlabmif &Sif;vif;azmfjycsuf
32 ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
1/ ausmif;\ r[m
AsL[majrmuf
OD;wnfcsufudk
a&;qGJjcif;
1.1 ausmif;\AsL[majrmuf
tpDtpOfudk jyKpk&mwGif
ausmif;ESihf vlrI tzGJU
tpnf;rS tusdK;wl
yl;aygif; aqmif&Gufol
rsm;ESihf twlwuG
vkyfaqmifonf/
1.1.1 AsL[majrmuf tpDtpOf tqihfqihfudk od&dS em;vnfrIudk jyoonf/
1.1.2 ausmif;\ arQmfrSef;csuf? &nf&G,fcsufrsm;? wefzdk;xm;rIrsm;? yef;wdkifrsm;udk
jyefvnf oHk;oyfjcif;? zefwD;jcif;? taumiftxnfazmfjcif;wdkUudk
aqmif&Guf&ef tzGJUtpnf; wpfckwnfaxmif&efESihf 4if;wdkUudk ausmif;
zGHUNzdK;rI jr§ifhwif&efESifh a&&SnfwnfwHhap&ef oabmwlxm;aom
&nf&G,fcsufrsm;ESihf aqmif&Guf&ef tpDtpOfrsm;tjzpf ajymif;vJonf/
1.1.3 ausmif;\ AsL[majrmuf tpDtpOfonf tm;vHk; tusHK;0ifrI? trsdK;rsdK;
uGJjym;jcm;em;aom ausmif;om;rsm;ESifh ausmif;tzGJUtpnf;\
wefzdk;xm;rIrsm;ESihf tawGUtBuHKrsm;udk jr§ifhwifay;aponf/
1.1.4 AsL[majrmuf tpDtpOfu ausmif;\ vkyfaqmifcsuf xda&mufrIESihf
ausmif;om;rsm;\pGrf;aqmif&nf pOfqufrjywf wdk;wufrItwGuf
taxmuftyHh jzpfaponf/
1.1.5 4if;tpDtpOfukd tudsK;wl yl;aygif;aqmif&Gufolrsm; ydkifEdkifpGm od&dSap&ef
ESifh qufvufaqmif&Guf&ef tqufrjywf xda&mufpGm tquftoG,fjyK
onf/
1.2 AsL[majrmuf tpDtpOfudk
taumiftxnfazmf&mwGif
OD;aqmifonf/
1.2.1 tpDtpOfukd taumiftxnf azmf&mwGif zefwD;rI? wDxGifrIESihf enf;ynm
toHk;jyKrIwdkUudk wdk;jr§ifhonf/
1.2.2 vlpGrf;tm;? ypönf;ESihf b@maiG t&if;tjrpfwdkUudk vdktyfonfh tcsdefwGif
&&dSaponf/
1.2.3 tpDtpOf taumiftxnfazmfrIudk apmifhMunhfppfaq;jcif;ESihf tuJjzwfjcif;
wdkUudk pDrHaqmif&GufNyD; &&dSvmaom &v'frsm;udk tpDtpOf zGUHjzdK;
wdk;wufrItwGuf toHk;csonf/
1.3 ausmif;\ arQmfrSef;csufudk
vufawGUjyoNyD; aeUpOf
tvkyfESihf vkyfaqmifrI\
wefzdk;xm;rIwdkUudk
pHerlemjyoonf/
1.3.1 tqHk;tjzwfjyKvkyfjcif;ESihf taumiftxnfazmfjcif; enf;AsL[mrsm;onf
wlnDpGm cH,lxm;aom arQmfrSef;csufESihf ausmif;\ "avhxHk;pHudk
em;vnfoabmaygufjcif;tay: tajccHaponf/
1.3.2 wlnDpGm cH,lxm;aom wefzdk;xm;rIrsm;ESihf ausmif;\ vkyfaqmifcsuftay:
taumif;jrifwwfaom tavhudk &&dS&ef tudsK;wlyl;aygif; aqmif&Gufol
rsm;ESihftwl vkyfaqmifonf/
1.3.3 ausmif;\ arQmfrSef;csuf? wefzdk;xm;rIwdkUESihf udkufnDaom vkyfaqmif
csufrsm;ESihf ajymqdkrIrsm; jzpfap&ef rdrdudk,fwdkifESihf ausmif;0efxrf;
rsm;u wm0efcHonf/
t"du uGsrf;usifrI 1? r[mAsL[majrmuf awG;ac:jcif;ESihf wDxGifjcif;
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 33
a,bk,s uGsrf;usifrI jzpfajrmufatmif aqmif&GufEdkifaom
uGsrf;usifrI
tnTef;udef;rsm;
2/ bufpHk pOf;pm;NyD;
qHk;jzwfcsufrsm;csjcif;
2.1 AsL[majrmuf tpDtpOfudk
axmufyHh&ef? apmifhMunhf
ppfaq;&ef? tuJjzwf&efESihf ydkrdk
aumif;rGef&ef trsdK;rsdK;aom
om"ursm;udk toHk;jyKonf/
2.1.1 toHk;0ifaom owif; t&if;tjrpfrsm;ukd owfrSwf
pkaqmif;NyD; xyfaqmif;owif; tcsuftvufrsm;udk
toHk;jyK&mwGif OD;aqmifonf/
2.1.2 owif;ESihf tcsuftvufyHkpH trsdK;rsdK;wdkUudk pdppfNyD;
awGU&dScsufrsm;udk AsL[majrmuf tpDtpOfa&;qGJ&mwGif
toHk;jyKonf/
2.1.3 ½IyfaxG;aom?trsdK;rsdK;uGJjym;aom owif;ESihf tcsuf
tvufrsm;udk pkaygif;NyD; tusdK;wl yl;aygif;aqmif&Guf
olrsm;tm; 4if;tcsuftvuf aqG;aEG;yGJrsm;wGif
yg0ifEdkif&ef pepfrsm; zefwD;ay;onf/
2.1.4 usihfoHk; aqmif&Gufcsufrsm; wdk;wufap&ef
vHkavmuf oifhavsmfaom tcsuftvufrsm;udk
ausmif;0efxrf;rsm; &&dSEdkifatmif aqmif&Gufonf/
2.2 tpDtpOf taumiftxnf
azmfrIudk yHkrSef jyefvnf
oHk;oyfrI jyKvkyfNyD;
taumiftxnfazmf&mwGif
awGU&onfh tcuftcJrsm;ESihf
jyóemrsm;udk udkifwG,f
ajz&Sif;&mwGif &v'frsm;udk
toHk;jyKonf/
2.2.1 tpDtpOf taumiftxnfazmf&ef tcsuftvuf
tjrmuftjrm;udk pkaqmif;&mwGif OD;aqmifNyD; 4if;wdkUudk
oifhawmfaom tajctaersm;wGif toHk;jyKonf/
2.2.2 tpDtpOf\ yef;wdkifrsm; a&muf&dS&efESihf &nf&G,fcsufrsm;
aygufajrmuf&ef a&SU½Ivsuf wdk;wufrIudk qHk;jzwf&ef
tcsuftvuf tajrmuftjrm;udk pdppfonf/
2.2.3 tpDtpOf taumiftxnfazmfrI ueOD;tqihfrsm;&dS
jyóemrsm;udk ajz&Sif;NyD; vufawGUusaom tjcm;
ajz&Sif;onfh enf;vrf;rsm;udk azmfxkwfonf/
2.2.4 ausmif;tpDtpOf tydkif;wpfckpD\ta&;ygrI?
taqmwvsif aqmif&Guf&ef vdktyfrIESihf 4if;ESihf
qufpyfaeaom tEÅ&m,fwdkUudk csihfcsdef qHk;jzwfNyD;
ausmif;twGuf taumif;qHk;tusdK;&dSrnfh ta&;,l
aqmif&GufrIudk tcsdefudkuf aqmif&Gufonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 34
a,bk,s uGsrf;usifrI jzpfajrmufatmif aqmif&GufEdkifaom
uGsrf;usifrI
tnTef;udef;rsm;
3/ tajymif; tvJESihf
qef;opf wDxGif&mwGif
OD;aqmifjcif;
3.1 csOf;uyfenf;? pepfESihf zGJUpnf;yHk
topfrsm;ukd a&;qGJ&efESihf taumif
txnfazmf&ef OD;wnfaom
ajymif;vJrI tqifhqifhudk
OD;aqmifonf/
3.1.1 a'oqdkif&m EdkifiHqdkif&m? urÇmvHk;qdkif&m pdefac:rIrsm;?
ynma&;\ OD;wnf&mvrf;aMumif;rsm; ESihf 4if;wdkU\
ausmif;tay: oG,f0dkuf tusdK;oufa&mufrIrsm;udk
tuJjzwfonf/
3.1.2 ynma&;qkdif&m jyóemrsm; twGuf qef;opfaom
tajzrsm;&dSaponfh tawG;tac:rsm;tay:
tjrifus,fus,fxm;&dSonf/
3.1.3 ajymif;vJrIESihf qef;opfwDxGifrIudk jr§ifhfwifaomESihf
wm;qD;aomwGef;tm;rsm;udk ppfaq;NyD; &v'frsm;udk
toHk;jyKonf/
3.1.4 vuf&dSESifh tem*wfausmif; tzGJUtpnf;\ vdktyfcsufrsm;ESihf
udkufnDaom ajymif;vJrIudk yHhydk;&efESihf wDxGifqef;opfrIrsm;udk
tm;ay;onf/
3.1.5 tawG;tac:opfjzifh jyóem ajz&Sif;onfh avhvmenf;
tqihfqifhwdkUudk jyoaom ajymif;vJrIESihf qef;opf
wDxGifrIwdkUtwGuf tpDtpOfrsm; 'DZdkif;a&;qGJ&ef
0efxrf;rsm;\ pGrf;aqmifEdkifrIukd tm;BuD;apNyD; tm;ay;
ulnDonf/
3.1.6 raocsmaom? 'dG[jzpfaeaom ywf0ef;usifrsm;ukd
wkefUjyef&mwGif ausmif;udk OD;aqmifonf/
3.2 tqifhjrifhoif,lrI &v'frsm;
&&dSap&ef ausmif;\ tpDtpOfrsm;&dS
zefwD;EdkifrIESihf qef;opf wDxGifrIwdkUudk
a&&Snf wnfwHhatmif aqmif&Guf
onf/
3.2.1 zefwD;rIESihf qef;opfwDxGifrIwdkU a&&SnfwnfwHh&ef pkaygif;
vIyf&Sm;rIudk tm;ay;onf/
3.2.2 tajymif;tvJESihf qef;opf wDxGifrIudk tpjyKNyD; a&&SnfwnfwHh
atmifaqmif&Gufolrsm;udk todtrSwfjyKNyD; qkcsD;jr§ihfonf/
3.2.3 pGrf;aqmif&nf wdk;wufrItwGuf ajymif;vJrIESihf qef;opf
wDxGifrIudk or&dk;us enf;vrf;rsm;jzifh aqmif&Gufí
MuefUMumrI&dSygu 4if;enf;vrf;rsm;jzifh aqmif&Gufjcif;udk
qefUusifaom qE´udk xkwfazmf jyoonf/
3.2.4 vuf&dStajctaeESihf tem*wf jzpfEdkifajcwdkUtay:
tajymif;tvJESihf qef;opfwDxGifrIwdkU\ tusdK;
oufa&mufrIukd tuJjzwfonf/
3.2.5 ajymif;vJrIESihf qef;opfwDxGifrIwdkUudk twnfwusjzpfatmif
aqmif&Guf&mwGif ulnDyHhydk;onf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 35
t"du uGsrf;usifrI 2? pDrHcefUcGJrIESihf oufqdkifaom OD;aqmifrI
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
1/ ausmif;\
t&if;tjrpfrsm;ESihf
pepfrsm;udk pDrHcefUcGJjcif;
1.1 b@ma&;
t&if;tjrpfrsm;udk
pDrHcefUcGJonf/
1.1.1. ausmif;\ tvHk;pHk zGUHNzdK;wdk;wufrI tpDtpOfESihf qufpyfaom
b@maiGtoHk;jyKrI tpDtpOfa&;qGJjcif;udk aqmif&Gufonf/
1.1.2 ausmif;twGuf aiGaMu; t&if;tjrpfrsm; &&dSap&ef aqmif&GufNyD;
toHk;jyKonf/
1.1.3 cGifhjyKxm;aomb@maiGteuf taMumif;t&mwpfcktwGuf
b@maiGwpfckukd vdktyfovdk pDrHNyD; &efyHkaiGudk qifqifjcifjcif
toHk;jyKonf/
1.1.4 ausmif;&efyHkaiGrsm;ESihf toHk;p&dwfrsm;udk wm0ef,lonf/
1.2 oif,lrI ywf0ef;usifudk
pDrHcefUcGJonf/
1.2.1 taxmuftyhH ypönf;rsm;? ud&d,m wefqmyvmrsm;ESihf tpDtpOf
vdktyfcsufrsm;udk oHk;oyfNyD; udkufnDrI&dSatmif aqmif&Guf&onf/
1.2.2 ausmif;\ wdk;wufrI tpDtpOf tydkif;wpfcktjzpf ½kyfydkif;
qdkif&mESihf taxmuftyHhypönf;rsm; zGHUNzfdK;wdk;wufap&ef
'DZdkif;a&;qGJonf/
1.2.3 ausmif;½kyfydkif;qdkif&m taxmuftyHhypönf;rsm; wdk;wufap&efESihf
xdef;odrf;&ef &efyHkaiGrsm;udk cGJa0onf/
1.2.4 vHkNcHKpdwfcsNyD; oif,lrIudk taxmuftuljzpfapaom ywf0ef;usif
wpfck rjzpfrae jzpfvmap&ef taxmuftyHhypönf;rsm;ESihf ud&d,m
wefqmyvmrsm; pDrHxm;&dSrIudk BuD;Muyfonf/
1.3 pepfrsm;ESihf vkyfxHk;
vkyfenf;rsm;udk
pDrHcefUcGJonf/
1.3.1 ausmif;wpfausmif;vHk;wGif oif,lrI? yl;aygif;aqmif&GufrIESihf
qufqHrIwdkUudk jr§ifhwifay;onfh pDrHcefUcGJrI pepfrsm;udk
wnfaxmifNyD; wnfwHhatmif xdef;odrf;onf/
1.3.2 ausmif;om;rsm;\ oif,lrIudk taxmuftuljyKonfh
xda&mufaom aqmif&GufrIrsm;udk jzpfaponfh pepfrsm;ESihf
vkyfxHk;vkyfenf;rsm;ukd taumiftxnfazmfonf/
1.3.3 oif,lrI&v'frsm;&&dSap&ef pepfrsm;ESihf vkyfxHk;vkyfenf;rsm; udk
tuJjzwfNyD; wdk;wufatmif aqmif&Gufonf/
1.3.4 xda&mufaom ausmif; pDrHcefUcGJrIESihf csdwfqufrItwGuf
enf;ynmtoHk;jyKrIudk jr§ihfwifonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 36
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
2/ 0efxrf;rsm;\
pGrf;aqmif&nfudk
pDrHcefUcGJjcif;
2.1 ausmif;trIxrf;rsm;\
vdktyfcsufrsm;udk
pDrHcefUcGJonf/
2.1.1 0efxrf;rsm; cefUxm;rIESihf ywfoufaom qHk;jzwfcsufrsm;udk ausmif;\
arSsmfrSef;csufESihf &nfrSef;csufwdkUESihftnD aqmif&Gufonf/
2.1.2 0efxrf;rsm; pkaqmif;? iSm;&rf;? wm0efay;? &mxl;wdk;jcif;wdkUudk
qHk;jzwf&mwGif 4if;wdkU\ xda&mufaom oifMum;rI tcsuftvufrsm;udk
t"dutcsuftjzpf toHk;jyKonf/
2.1.3 yifudk,fpGrf;&nf&dSNyD;? t&nftcsif;jrifhrm;aom 0efxrf;rsm;udk a&G;cs,fEdkif&ef
vkyfief;cGifwGif qufqHa&; aumif;rGefatmif wnfaqmufonf/
2.1.4 vuf&dSausmif; trIxrf;rsm;udk taxmuftuljzpfap&ef toufarG;rIqdkif&m
tquftoG,frsm; &&dS&ef cdkifrmaom uGef,ufwpfckudk wnfaqmufonf/
2.1.5 q&mrsm;\ pGrf;aqmif&nfukd oHk;oyfrI jyKvkyfonf/
2.2 0efxrf;rsm;\
toufarG;rIqdkif&m
zGHUNzdK;wdk;wufrIukd
axmufyHhay;onf/
2.2.1 q&mrsm;onf yl;aygif; aqmif&Gufjcif;? wpfOD;xHrS wpfOD; avhvmoif,ljcif;?
toufarG;rI qdkif&m zGHUNzdK;wdk;wufapjcif;wdkU&dSonhf ausmif; tavhtxudk
zefwD;ay;onf/
2.2.2 0efxrf;rsm;\ vdktyfcsufwpfckpDudk taxmuftuljyK&ef okawoe tajcjyK
toufarG;rIqdkif&m oif,lrIukd pDpOfNyD; zGHUNzdK;wdk;wufaponf/
2.2.3 0efxrf;rsm;\ toufarG;rIqdkif&m zGHUjzdK;wdk;wufrIudk taxmuftyHhay;&ef
toufarG;rIqdkif&m wdk;wufrI enf;AsL[m trsdK;rsdK;ukd toHk;jyKonf/
2.2.4 xda&mufaom vkyfief;pGrf;aqmif&nf &dSap&eftwGuf avhusifh
oifMum;ay;jcif;? vrf;nTefjyojcif; tpDtpOfwpfckudk 'DZdkif;a&;qGJ taumif
txnfazmfNyD; tuJjzwfonf/
2.2.5 q&mrsm; rdrdwdkU usihfoHk; aqmif&GufrIudk tav;teuf pOf;pm;wwfap&ef
4if;wdkU\ pGrf;&nfukd zGHUjzdK;wdk;wufaponf/
2.3 0efxrf;rsm;\
pGrf;aqmif&nfudk
todtrSwfjyKonf/
2.3.1 0efxrf;rsm;\ pGrf;aqmif&nfESihf ywfoufí odomxif&Sm;aom
arQmfvifhcsufrsm;udk azmfjyonf/
2.3.2 0efxrf;rsm;udk rdrd\ pGrf;aqmif&nf wdk;wufap&ef rdrdwdkU udk,fwdkif
wm0ef,lwwfaponf/
2.3.3 pGrf;aqmif&nfaumif;aom 0efxrf;rsm;udk oifhavsmfaom rufvHk;rsm;
ay;onf/
2.3.4 pGrf;aqmifrI r&dSaom 0efxrf;rsm;udk oifhavsmfaom trIxrf;qdkif&m
ta&;,lrIukd aqmif&Gufonf/
tta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 37
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
3/ ausmif;\ tpDtpOfrsm;ESihf
pDrHudef;rsm;ukd a&&Snf
wnfwHhap&ef pDrHjcif;
3.1 tpDtpOfrsm;ESihf
pDrHudef;rsm;tm; pDrHcefUcGJrI
pGrf;&nfukd jyoonf/
3.1.1 tpDtpOfESihfpDrHudef;rsm; twGuf vkyfaqmif&rnfh
tpDtpOfwpf&yf a&;qGJ&mwGif OD;aqmifonf/
3.1.2 tpDtpOfESihf pDrHudef;rsm;onf ausmif;om;rsm;\
pGrf;aqmif&nfudk taxmuftuljyKaponf/
3.1.3 tpDtpOfESihf pDrHudef;rsm;udk taumiftxnfazmf&mwGif
BuD;MuyfNyD; tuJjzwfay;onf/
3.1.4 tpDtpOf\ csrSwfxm;aom &nf&G,fcsufrsm;udk
a&muf&dSap&ef xda&mufpGm wm0efay;tyfonf/
3.2 a&&Snf zGHUNzdK;wdk;wufrIudk
taxmuftuljyKonfh
ausmif;tajcjyK tpDtpOf
rsm;ESihf pDrHudef;rsm;ukd
wdk;wufatmif aqmif&Guf
onf/
3.2.1 a&&Snf zGHUNzdK;wdk;wufrItwGuf ynma&;udk
oabmayguf em;vnfaMumif;jyoonf/
3.2.2 a&&Snf zGHUNzdK;wdk;wufrItwGuf ynma&;udk
taxmuftuljyKonhf t&yfa'owGif;?
EdkifiHwGif;? a'owGif;? tjynfjynfqdkif&m
rdwfzuftzGJUrsm;ESihf yl;aygif;aqmif&Gufonf/
3.2.3 vHkjcHK pdwfcs&aom? usef;rma&;ESihf nDnGwfaom?
tajymif;tvJudk cHEdkif&nf&dSaom? ausmif;om; A[dkjyK
ywf0ef;usifudk zefwD;&mwGif vlrItzGJUtpnf;rsm;ukd
yg0ifvmaponf/
3.2.4 a&&Snf zGHUjzdK;wdk;wufrIudk taxmuftuljyKaom
tpDtpOfESihf pDrHudef;rsm;udk zGHUNzdK;wdk;wufapNyD;
yl;ygif;aqmif&Gufonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 38
t"du uGsrf;usifrI 3? oifMum;ydkUcsrIqdkif&m OD;aqmifrI
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
1/ oif½dk;nTef;wrf;ukd
taumiftxnfazmf
aqmifrIESihf
wdk;wufatmif
aqmif&GufrIwdkUudk
OD;aqmifjcif;
1.1 oif½dk;nTef;wrf;
taumiftxnf
azmfjcif;udk pDrHcefUcGJonf/
1.1.1 oif½dk;nTef;wrf;? oifwef;tpDtpOfrsm;ESihf oif,lonfh t&if;tjrpfrsm;udk jyefvnf
oHk;oyf&ef? wdk;wufap&ef? rdrdtajctaeESihf udkufnDap&ef aqmif&Gufonf/
1.1.2 oif&dk;nTef;wrf; taumiftxnfazmfrIudk vrf;nTefonf/
1.1.3 oif½dk;nTef;wrf; taumiftxnfazmfrIESihf wdk;wufaprItwGuf yHkrSef
oif,lrI awGUqHkyGJrsm;udk pDpOfay;onf/
1.1.4 oif&dk;nTef;wrf; taumiftxnfazmfrIudk taxmuftuljyKonhf ausmif;wGif;
ESihf ausmif;jyify vkyfief;rsm;udk pwifOD;aqmifonf/
1.2 trsdK;rsdK; uGJjym;aom
ausmif;om;rsm;twGuf
uGJjym;aom oifMum;rI
qdkif&m vrf;nTefrIwdkUudk
owdrlwwfrIudk
jr§ifhwifonf/
2.1.1 q&mrsm;tm; tpDtpOfa&;qGJ&mwGif trsdK;rsdK;uGJjym;rIudk xnfhoGif; pOf;pm;apNyD;
vdktyfcsufay: rlwnfí uGJjym;aom vrf;nTefrIudk rjzpfrae ay;aponf/
2.1.2 trsdK;rdsK;uGJjym;rIudk tav;*&kjyKonfh tpysKd; tpDtpOfrsm;udk a&&SnfwnfwHh
atmif aqmif&Gufonf/
2/ ausmif;om;
A[dkjyK oifMum;rI
0ef;usifudk
zefwD;jcif;
2.1 ausmif;om;A[dkjyK
vkyfaqmifcsufrsm;udk
tm;ay;onf/
2.1.1. oif,lrI vdktyfcsufrsm;udk jznfhqnf;ay;&ef ausmif;om;rsm;\ aqmif&GufrIudk
pdppf&mwGif q&mrsm;ESihf yl;aygif;aqmif&Gufonf/
2.1.2 ausmif;om;rsm;\ tvHk;pHk zGHUNzdK;wdk;wufrI? udk,fum,qdkif&m? vlrI pdwfcHpm;rI
qdkif&m? OmPf&nf OmPfaoG;qdkif&mESihf pdwftyef;ajzrIqdkif&m vdktyfcsufrsm;udk
jznfhqnf;ay;onfh aeaysmfaom? pdwf0ifpm;zG,faumif;aom oif,lrI
ywf0ef;usifwpfckukd jznfhqnf;ay;onf/
2.1.3 q&mrsm;onf b0wpfoufwm ESihf rdrdudk,fwdkif vrf;jyoif,lrI rjzpfrae
&dSaponf/
2.1.4 yl;aygif;aqmif&Gufonfh xda&mufaom oifMum;? oif,lonfh vkyfief;rsm;ESihf
oifMum;enf;ynmwdkUudk toHk;jyK&ef q&mrsm;tm; tm;ay;onf/
2.2 usef;rma&;ESifh
nDnGwfaom?
vHkNcHKpdwfcsaom? tm;vHk;
tusHK;0ifaom oifMum;rI
0ef;usifwpfck
zefwD;onf/
2.2.1 ausmif;\ taxmuftyHhypönf;rsm;ESihf t&if;tjrpfrsm;ukd ausmif;om;wdkif;
toHk;jyKEdkifatmif rjzpfrae aqmif&Gufonf/
2.2.2 vHkNcHKpdwfcs&aom? oefU&Sif;aom? tEÅ&m,fuif;aom ausmif;ywf0ef;usif wpfckudk
xdef;odrf;xm;&dSonf/
2.2.3 ausmif;wGif obm0ab; tEÅ&m,f avsmhyg;apNyD; tajymif;tvJudk cHEdkif&nf&dSaom
pepfwpfckukd xm;&dSonf/
2.2.4 ausmif;om;rsm;\ oif,lrI&v'frsm;tay:ausmif;\ywf0ef;usiff
tusdK;oufa&mufrIudk ppfaq; wdkif;wmonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 39
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
2.3 Nidrf;csrf;a&;ESihf trsdK;rsdK;
uGJjym;rIudk av;pm;onfh
tavhtxudk
jr§ihfwifonf/
2.3.1 trsdK;rsdK;uGJjym;rIudk av;pm;NyD; Nidrf;csrf;a&;udk
jr§ifhwifay;aom ausmif;rl0g'rsm;udk
taumiftxnfazmfonf/
2.3.2 Nidrf;csrf;aom ynma&;ESihf trsdK;rsdK;uGJjym;aom
,Ofaus;rIukd tav;*½kjyKrIudk oif½dk;rmwdumwGif
rjzpfrae xnhfoGif;onf/
2.3.3 ausmif;om;ESihf q&mrsm;tMum; Nidrf;csrf;a&;
xl;cGsefolrsm; ay:xGef;vmap&ef tm;ay;onf/
3/ q&mrsm;\
pGrf;aqmif&nfukd
BuD;Muyfjcif;ESihf
tuJjzwfjcif;
3.1 BuD;Muyfjcif;ESihf
tuJjzwfjcif;wGif
oifhavsmfaom
pHerlemrsm;udk
toHk;jyKonf/
3.1.1 BuD;MuyfrIESifh ywfoufonhf vuf&dSESihf tem*wfudk
OD;wnfonfh vrf;aMumif;wdkUudk od&dS? em;vnfrIudk
jyoonf/
3.1.2 oifMum;rIqdkif&m BuD;Muyfonfh tpDtpOfwpfckudk
azmfxkwf? taumiftxnfazmf? apmifhMunfhNyD;
tuJjzwfonf/
3.1.3 q&m\ tvkyfudk vufawGU aqmif&GufrIudk tuJjzwfNyD;
ta&;,l aqmif&GufEdkifaom wkefUjyefrIay;onf/
3.1.4 oifMum;rIqdkif&m &v'frsm;udk tav;*½kjyKonf/
3.1.5 MuD;MuyfrI tavhtusihfudk wdk;wufap&ef
enf;ynmESihf rsdK;pHkaom t&if;tjrpfrsm;rS &&dSaom
tcsuftvufrsm;udk toHk;jyKonf/
3.2 OD;aqmifOD;&GufjyKol
q&mrsm;udk jyKpkysdK;
axmifay;onf/
3.2.1 tvm;tvm&dSaomacgif;aqmifrsm;udk todtrSwfjyKNyD;
4if;wdkU zGHUjzdK;wdk;wufrItwGuf yHhydk;ay;onf/
3.2.2 t"duusaom acgif;aqmifrI vkyfaqmifcsufrsm;ukd
rjzpfrae wm0efvTJtyfaponf/
3.2.3 q&mrsm;tMum; acgif;aqmifrIpGrf;&nf a&&Snf
wnfwHhaponfh ausmif;tajctaeudk zefwD;ay;onf/
3.2.4 tjcm;olrsm;ukd ynma&; acgif;aqmifrsm;ESihf
ynma&;udkk tm;ay;axmufcHolrsm;jzpfvmatmif
vTrf;rdk;Edkifonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 40
a,bk,s uGsrf;usifrI jzpfajrmufatmif aqmif&GufEdkifaom
uGsrf;usifrI
tnTef;udef;rsm;
4/ pDpOfxm;onfh oif,lrI
&v'frsm;udk jzefUa0ay;jcif;
4.1 oifMum;ydkUcsrIqdkif&m OD;aqmifrI
&&dS&ef tzGJUtpnf; tajcjyK
vkyfudkifenf;rsm;udk zGUHNzdK;wdk;wuf
aponf/
4.1.1 ausmif;\ pGrf;aqmif&nf jrifhrm;apNyD; vkyfief;cGif
twwfynm oif,lonfh vlrItzGJUtpnf; wpfck
ay:aygufvmaponfh tvGefxda&mufaom
tzGJUwpfckudk zefwD;onf/
4.1.2 q&mrsm;tm; 4if;wdkU\ taumif;qHk; aqmif&GufrIrsm;ukd
a0iSapNyD; wpfOD;xHrS wpfOD; oif,lcGifhay;onf/
4.1.3 tzGJUrsm;\ yifudk,ft&nftaoG;ESihf aqmif&Gufonfh
t&mrsm;udk tm;ay;axmufcHonf/
4.1.4 tzGJUrsm;\ xda&mufrIudk apmihfMunhfNyD; tuJjzwfonf/
4.2 oifMum; oif,lrIudk wdk;wufap&ef
ppfaq; wdkif;wmjcif;rsm;udk pDrHonf/
4.2.1 ausmif;om;rsm;tm; ppfaq;wdkif;wmrIESifh
qufpyfaeaom pHEIef;ESihf yef;wdkifrsm;udk tusdK;wl
yl;aygif;aqmif&Gufolrsm; od&dSap&ef aqmif&Gufonf/
4.2.2 q&mrsm;\ oifMum;rIqdkif&m tpDtpOfrsm;udk ausmif;\
pHEIef;ESihf yef;wdkifwdkUESihf udkufnDrI &dSatmif
aqmif&Gufonf/
4.2.3 pmoifcef;wGif; oifMum;rIudk oifhavsmfaom
ppfaq; wdkif;wmenf;jzifh yHkrSef rjzpfrae aygif;pyf
ppfaq;onf/
4.2.4 ausmif;om;rsm;\ ppfaq;wdkif;wm &v'frsm;udk
qHk;jzwfcsufcs&mwGif toHk;jyKonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 41
t"du uGsrf;usifrI 4? rdrd\ taumif;qHk; pGrf;aqmifEdkifrI
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
1/ rdrd\ xda&mufpGm
aqmif&GufEdkifrIudk
pDrHcefUcGJjcif;
1.1 pHerlemjyí
OD;aqmifonf/
1.1.1 uav;tm;vHk;oif,lEdkifonf [laom cdkifrmonfh ,HkMunfrIudk
jyoonf/
1.1.2 vkyfief;cGif twwfynm qdkif&m usifh0wf? wefzdk;xm;rIrsm;?
udk,fusifhw&m;ESifh ywfoufaom acgif;aqmifrIwdkUudk azmfjyNyD;
pHerlemjyoonf/
1.1.3 rdrdudk,fukd wdk;wufatmif aqmif&Guf&rnhf e,fy,frsm;udk zGHUNzdK;
wdk;wufatmifaqmif&Gufonf/
1.1.4 ausmif;om;rsm;udk rdrdtm; erlem,laponf/
1.2 xifomjrifom&dSrIESihf
wm0efcHrIwdkUudk jyoonf/
1.2.1 rdrd\ wm0ef0wÅ&m;rsm;udk tusdK;wl yl;aygif;aqmif&Gufolrsm;
tm; today;NyD; &v'frsm;udk wifjyonf/
1.2.2 ppfaq;jcif;ESihf wkefUjyefEdkif&ef vrf;zGifhxm;onfh pepfwpfck
xm;&dSNyD; rdrd\ vkyf&yfudk wm0efcH&ef tusdK;wl yl;aygif;
aqmif&Gufolrsm;ESifh qufoG,f ajymqdkonf/
1.2.3 ukd,fydkifESifh tzGJUtpnf;\ qkwfqdkif;rIwdkUudk rdrduwm0ef,lNyD;
oif,loihfonfh tcsuftvufrsm;ukd rQa0onf/
1.3 [efcsufnDí
usef;rma&;ESihf nDnGwf
onfh aexdkifrIyHkpHudk
usihfoHk;onf/
1.3.1 usef;rma&;ESihfudkufnDaom tpm;taomufESihf oifhwifhaom
tem;,lrIwdkUjzifh aygif;pyfxm;aom udk,fum,ESihf
pdwfydkif;qdkif&m avhusifhcef;rsm; jyKvkyfonf/
1.3.2 tcuftcJzdpD;rIrsm;udk usifhom;&atmif aqmif&GufNyD;nd§,lonf/
1.3.3 tjcm;olrsm;ESihf qufqH&mwGif pdwfcHpm;rIqdkif&m ÓPf&nf
jrifhrm;rIudk jyoonf/
1.3.4 rdrdudk,fukd tav;teuf jyefvnfpOf;pm;jyD; rdrdpnf;urf;ESihf
aeonf/
1.4 rdrd\ toufarG;rI
vkyfief;udk*kPf,lonf/
1.4.1 rdrdvkyfief;udkcspfaompdwf jyif;jyrIudk jyoonf/
1.4.2 rdrdukd,fukd ,HkMunfrI? arQmfvifhcsufESihf 'PfcHEdkifrIwdkUudk
jyoonf/
1.4.3 tvkyfrsm;udk NyD;ajrmufatmif aqmif&Gufedkifaom pGrf;&nfudk
jyoonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 42
a,bk,s uGsrf;usifrII jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
1.5 &v'frsm;udkay:xGufatmif
aqmif&Gufonf/
1.5.1 rdrd\ yef;wdkifESihf tzGJUtpnf;\yef;wdkifwdkU udkufnDrI
&dSatmif aqmif&Gufonf/
1.5.2 rdrdESihf tzGJUtpnf;\ yef;wdkifudk a&muf&dSap&ef &nfrSef;csuf
xm;&dSNyD; aqmif&Guf&rnfh pDrHcsufrsm;udk taumiftxnf
azmfonf/
1.5.3 rdrd\ yef;wdkifESifh &nf&G,fcsufrsm;udk a&muf&dSap&ef
tNrJrjywf tm&Hkpdkufonf/
1.5.4 BudKwifwGufqxm;aom pGefUpm;&rnfh t&mrsm;udk t&JpGefU
aqmif&Gufonf/
1.5.5 tzGJUtpnf;\ &nfrSef;csufrsm; a&muf&dSatmif
taxmuftulay;Edkif&ef tjcm;olrsm;ukd vTrf;rdk;
aqmif&Gufaponf/
2/ pdefac:rIrsm;ESihf
jzpfEdkifajc&dSonfrsm;udk
ta&;,laqmif&Gufjcif;
2.1 OD;pm;ay;vkyfief;rsm;udk
pDrHaqmif&Gufonf/
2.1.1 rnfonfht&mu ta&;MuD;onf? rnfonfht&mu
ta&;rBuD;onf? rnfonfht&mudk vkyfaqmifoifhonfwkdUudk
em;vnfaMumif; jyoonf/
2.1.2 twdrf;tapmif;rcHaom tvkyfrsm;udk tm&HkpdkufNyD; oabmxm;
uGJvGJaom awmif;qdkcsufrsm;udk pDrHaqmif&Gufonf/
2.1.3 tcsdefudk xda&mufpGm pDrHonfh enf;rsm;udk toHk;jyKonf/
2.2 pdefac:rIrsm;udk udkifwG,f
ajz&Sif;&mwGif qHk;jzwfcsuf
jywfom;rIudk jyoonf/
2.2.1 tcsuftvufrsm;? tawGUtBuHKrsm;ESihf vkyfief;aqmif&Guf&ef
vdktyfaom A[kokwrsm;udk tajccHNyD; rSefuef aumif;rGefaom
qHk;jzwfcsufcsrIudk usihfoHk;onf/
2.2.2 jy|mef;xm;aom EdkifiHawmf rl0g'rsm;? oifhavsmfaom
ud&d,mrsm;ESihf vkyfief;pOftay: tajccHNyD; tcsdefudkuf
xda&mufaom qHk;jzwfcsufrsm;udk csEdkifaom t&nftcsif;udk
jyoonf/
2.2.3 csrSwfxm;aom qHk;jzwfcsufrsm;udk wm0ef,lonf/
2.3 tcuftcJrsm;udk pGefUpm;NyD;
qHk;cef;wdkifatmif &ifqdkif
ajz&Sif;vdkonfh tjrif&dSrIudk
xkwfazmfjyoonf/
2.3.1 taumif;jrif0g'ESihf taumif;bufrS awG;awmrIudk jyoonf/
2.3.2 q&mrsm;ESihf ausmif;om;rsm;\ tusdK;wl aqmif&Gufcsufrsm;udk
jznhfqnf;ay;onf/
2.3.3 tusdK;wl aqmif&Gufcsufrsm;udk axmufyHhaom tzGJUtpnf;rsm;
twGif;ESihf tzGJUtpnf;toD;oD; tMum; yl;aygif;aqmif&Gufonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 43
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
3/ pOfqufrjywf
toufarG;rIqdkif&m
zGHUNzdK;wdk;wufrI&dSatmif
aqmif&Gufjcif;
3.1 rdrd\b0wpfoufwm
avhvmrItwGuf
wm0ef,lonf/
3.1.1 vuf&dSESihf tem*wf OD;wnf&mvrf;wGif pl;prf;jcif;ESihf
pdwf0ifpm;jcif;udk xdef;odrf;xm;onf/
3.1.2 jy|mef;xm;aom ynm&yfqdkif&m t&nftcsif;ESihf
uGsrf;usifrIrsm;udk &&dSonf/
3.1.3 wkefUjyefrIESihf wdk;wufrIudk axmufcHtm;ay;onfh
vrf;nTefay;aom q&mwpfOD;udk &SmazGonf/
3.1.4 tdkifpDwDESifh tjcm;rD'D,mt&if;tjrpfrsm; toHk;jyKNyD;
rdrdudk,fwdkif avhvmrIudk aqmif&Gufonf/
3.1.5 ynma&;tay: tusdK;oufa&mufrI&dSaom ausmif;?
wuúodkvfrsm;ESihf ausmif;rsm;u uruxjyK
axmufyHhvSL'gef;aom oif,lrIqdkif&m vkyfief;rsm;
wGif yg0ifaqmif&Gufonf/
3.1.6 rdrdudk,fydkifESifh ynm&yfydkif;qdkif&m csdwfqufrIrsm;udk
aqmif&Gufonf/
3.2 tmqD,H\
wefzdk;xm;rIrsm;ESihf
tjrif½Iaxmifhrsm;udk
axmufcHtm;ay;onf/
3.2.1 tmqD,H rlabmif aemufuG,f&dS oabmw&m;udk
em;vnfaMumif;jyoonf/
3.2.2 ausmif;vkyfief;rsm;? tpDtpOfrsm;ESihf pDrHudef;rsm;rS
wpfqihf tmqD,Ha'owGif; yl;aygif;aqmif&GufrIudk
owdjyKrdap&ef aqmif&Gufonf/
3.2.3 tmqD,HEdkifiHrsm;tm; csdwfqufay;aom bmompum;
wpfckudk toHk;jyKEdkifonhf pGrf;&nfudk jr§ifhwifonf/
3.2.4 ,Ofaus;rItrsdK;rsdK;udk tjyeftvSef em;vnfrIESifh
trsdK;rsdK;uGJjym;rItay: av;pm;rIudk jr§ifhwifay;onf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 44
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
1/ ausmif;wdk; wufrI
twGuf wm0efcGJa0,lrIudk
wdk;jr§ifhaqmif&Gufjcif;
1.1 ausmif;wdk;wufrItwGuf
,HkMunfrI wnfaqmufNyD;
tzGJUrsm;^ vlrItzGJU
tpnf;rsm;udk
OD;aqmifonf/
1.1.1 ydkrdkus,fjyefUaom tzGJUtpnf;\ vlrIEdkifiHa&; tajctae
twGif;wGif ausmif;tzGJUtpnf;&dSonfudk em;vnfaMumif;
jyoonf/
1.1.2 t&nftaoG;jynhf0aom ynma&;udk jznfhqnf;ay;&mwGif
ausmif;ESihf vlrItzGJUtpnf;\ arQmfvifhcsufrsm;?
tcef;u@rsm;ESihf wm0ef0wÅ&m;rsm;udk csrSwfonf/
1.1.3 ausmif;\ pwifaqmif&Gufcsufrsm;udk taxmuftyhHjyK&ef
rdbrsm;ESihf vlrItzGJUtpnf;0ifrsm;tMum; pkaygif;nd§EdIif;
aqmif&GufrIudk zefwD;ay;onf/
1.1.4 ausmif;tusdK;twGuf tusdK;wl yl;aygif;aqmif&Gufolrsm;
yg0ifaom vlrI,Ofaus;rIqdkif&m tcrf;tem;rsm;udk yHkrSef
usif;yonf/
1.1.5 ausmif;tpDtpOfrsm;ESifh pDrHudef;rsm;twGuf rdrd
wm0ef&dSonf[k cH,laompdwfudk arG;jrLay;onf/
1.1.6 ausmif;tkyfcsKyfa&; zGJUpnf;yHkwGif tusdK;wl yl;aygif;
aqmif&Gufolrsm; yg0ifaponf/
1.2 ausmif;pGrf;aqmif&nf
wdk;jr§ifh&eftwGuf vlrItzGJU
tpnf;udk vkyfaqmifcGifh
ay;onf/
1.2.1 rdbrsm;ESihf vlrItzGJUtpnf; tzGJU0ifrsm;udk todynmrsm;
jzefUa0Edkif&ef tcGifhtvrf;rsm; axmufyHhay;onf/
1.2.2 ausmif; tpDtpOfrsm;ESihf pDrHudef;rsm;udk tpDtpOf
a&;qGJjcif;ESihf taumiftxnfazmfjcif;wdkUwGif
ausmif;tusdK;twGuf yl;aygif;aqmif&Gufolrsm; yg0ifvm
aponf/
1.2.3 oif,lrI &v'faumif;rsm; ydkrdkaumif;rGefvmap&ef
tusdK;wl yl;aygif; aqmif&Gufolrsm;tm; &if;ESD;jr§yfESHapNyD;
ukefusp&dwfudk rQa0cHaponf/
1.2.4 ausmif;^ vlrItzGJUtpnf; tajcjyK pwifaqmif&Guf
csufrsm;udk a&&SnfwnfwHh&ef jrifomonfh rjzpfcifu
BudKwif aqmif&GufEdkifaom taxmuftyHhrsm;udk
ay;onf/
t"du uGsrf;usifrI 5? tusdK;wlyl;aygif;aqmif&Gufolrsm;\ yg0ifywfoufrI
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 45
a,bk,s uGsrf;usifrI jzpfajrmufatmif aqmif&GufEdkifaom
uGsrf;usifrI
tnTef;udef;rsm;
2/ ynma&;
r[mrdwfrsm;ESihf
uGef,ufrsm;udk
pDrHaqmif&Gufjcif;
2.1 trsdK;rsdK;aom tusdK;wl yl;aygif;
aqmif&Gufolrsm;ESihf xda&mufpGm
ajymqdk qufqHonf/
2.1.1 trsdK;rsdK;aom tusdK;wl yl;aygif;aqmif&Gufolrsm;ESihf qufqH&mwGif
oifhavsmfaom pum;toHk;tEIef;rsm;udk toHk;jyKonf/
2.1.2 trsdK;rsdK;aom tusdK;wl yl;aygif;aqmif&Gufaomolrsm;ESifh qufqH&mwGif
oifhavsmfaom rD'D,mtrsdK;rsdK;udk toHk;jyKonf/
2.1.3 ausmif;tzGJUtpnf;rS oabmwlnDrI&&dSap&ef &Sif;vif;NyD; worwfwnf;
jzpfaom? tjyeftvSef owif;zvS,f ajymqdkaom qufqHa&; jzpfaponf/
2.2 ausmif;tzGJUtpnf;\
rdwfzufaqmif&GufrIrsm;ESihf
vkyfaqmifcsufrsm;ukd
yHhydk;ulnDonf/
2.2.1 ausmif;udk tm;ay; axmufyHholrsm;? r[mrdwfrsm;? rdwfzuftzGJUrsm;ESihf tjcm;
ta&;ygaom ausmif;tusdK;twGuf tusdK;wlyl;aygif; aqmif&Gufolrsm;udk
owfrSwfonf/
2.2.2 ausmif;\ udpö&yfrsm;wGif vIrItzGJUrsm;rS tusdK;wl yl;aygif;
aqmif&Gufaomolrsm; tjynfht0 yg0ifvmap&ef aqmif&Gufonf/
2.2.3 q&mrsm;? ausmif;om;rsm;? rdbrsm;? vlrItzGJUtpnf;ESihf csdwfqufrI
uGef,ufrsm; wnfaqmufjyD; a&&Snf wnfwHhaponf/
2.2.4 aqG;aEG;yGJ\&nf&G,fcsufrsm;udk aygufajrmuf atmifjrifapNyD;
oabmwlnDcsufrsm;udk rSwfwrf;wifaponf/
2.2.5 aumif;rGefaom ausmif;Oy"d½kyfay:ap&ef ausmif;ESihf vlrItzGJUtpnf;tMum;
t"du qufoG,fay;oltjzpf aqmif&Gufonf/
2.3 twlyl;aygif; aqmif&GufNyD;
oabmwlnDrI wnfaqmuf
jcif;udk jr§ifhwifonf/
2.3.1 trsdK;rsdK;uGJjym;aom tjrifrsm;udk BudKwifarQmfvifhxm;&efESifh tusdK;wl
yl;aygif; aqmif&Gufoltm;vHk;u tjcm; ½Iaxmifhrsm;udk pmemrQa0cHpm;aom
tavhtxwdkUudk zefwD; wnfaqmufonf/
2.3.2 pnf;vHk;rI? em;vnfrIeSihf rdwfzufzGJUrIrsm;udk wnfaqmufay;onfh tjyeftvSef
aqG;aEG;jcif;udk aqmif&Gufonf/
2.3.3 cGJjcm;qufqHrIudk qefUusifaom pnf;rsOf;rsm;ESihf tavhtxrsm;udk
ysdK;axmifay;onf/
2.3.4 pOf;pOf;pm;pm; aqG;aEG;rIrS &&dSaom tkyfpkqHk;jzwfcsufrsm;udk taumiftxnf
azmfonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 46
a,bk,s uGsrf;usifrI jzpfajrmufatmif
aqmif&GufEdkifaom uGsrf;usifrI
tnTef;udef;rsm;
2.4 oabmxm;uGJvGJrIudk
pDrHNyD; aqG;aEG; nd§EdIif;rI
pGrf;&nfudk usifhoHk;onf/
2.4.1 ausmif;pGrf;aqmif&nf wdk;wufap&eftwGuf ajz&Sif;&rnfh
tcuftcJrsm;udk pmempdwfjzifh em;axmifNyD; 4if;tcuftcJrsm;udk
tcGifhtvrf;tjzpfjrifonf/
2.4.2 oabmxm;uGJvGJrIrsm;udk wdkuf&dkuf odkUaomfvnf; tjyKoabm
aqmifonfh tjyKtrljzifh ESpfOD;ESpfzuftwGuf aumif;usdK;&dSonfh
ajz&Sif;enf;rsm;jzifh ajz&Sif;onf/
2.4.3 ausmif;\ wdk;wufrItay: tusdK;oufa&mufrI&dSaom
t&if;tjrpfrsm;udk nd§EdIif;aqG;aEG;onf/
2.4.4 ausmif; 0efaqmifrIrsm;ESihf tpDtpOfrsm;\ t&nftaoG;udk
wdk;wufap&ef tusdK;wl yl;aygif;aqmif&Gufolrsm;\
rSwfcsufrsm;ESifh tBuHjyKcsufrsm;udk axmufcHonfh vkyfxHk;
vkyfenf;ukd pDpOfxm;&dSonf/
3/ tusdK;wl
ylaygif;aqmif&Gufolrsm;ESihf
yl;aygif;aqmif&Gufonfh
qufqHa&;udk a&&SnfwnfwHh
atmif aqmif&Gufjcif;
3.1 vlrItzGJU tajcjyK
tpDtpOfrsm;ESihf
pDrHudef;rsm;udk
taxmuftyHhay;onf/
3.1.1 rdbrsm;ESihf vIrItzGJUtpnf;udk vdIufvSJpGm BudKqdkaom 0ef;usif
wpfckudk xdef;odrf;xm;&dSonf/
3.1.2 t"du tusdK;wl yl;aygif;aqmif&Gufaom tzGJUtpnf;rsm;eSihf
yl;aygif;NyD; vIrItzGJUtpnf;\ tajccHynm vdktyfcsufrsm;udk
&SmazGazmfxkwfonf/
3.1.3 b0wpfoufwmESihf vIrItzGJUtpnf; tajcjyK oif,lrI
tpDtpOfrsm;twGuf taxmuftyHhay;onf/
3.1.4 ausmif;om;rsm;? rdbrsm;ESihf rdom;pkrsm;twGuf vIrItzGJUtpnf;
tajcjyKESifh vlrItzGJUtpnf;twGif;&dS jynfolrsm;xHta&muf
vkyfaqmifay;aom tpDtpOfrsm;^ pDrHudef;rsm;\ vkyfief;
aumfrwDrsm; zGJUpnf;onf/
3.2 ausmif;\ pGrf;aqmifcsuf
rsm;udk tusdK;wl yl;aygif;
aqmif&Gufolrsm;
od&dSatmif aqmif&Gufonf/
3.2.1 ausmif;pGrf;aqmif&nfudk yHkrSef tpD&ifcHonfh tpD&ifcHpmudk
jyKpka&;om;onf/
3.2.2 trsdK;rsdK;aomrD'D,m t&if;tjrpfrsm;rS wpfqifh qufoG,fa&;
vrf;aMumif;rsm;udk zGifhxm;onf/
3.2.3 ausmif;aqmif&Gufcsufrsm; xda&mufrIudk pepfwus? tao;pdwf
tuJjzwfrIwGif ausmif;tzGJUtpnf;udk yg0ifaponf/
3.2.4 ausmif;Oywd½kyfESihf atmifjrifrI&v'frsm;udk ydkrdkus,fjyefUaom
vIrItzGJUtpnf;txd a&muf&dSatmif jr§ifhwifonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 47
aemufqufwGJ 2jznhfpGufxm;aom erlem yHkpH
48 ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 49
ausmif;tkyf OD;Munfpdk;u 4if;\ uGsrf;usifrIudk ppfaq;wdkif;wmcJhonf/ 4if;vkyfaqmifNyD;aom tcsuftvufrsm;onf atmufygtwdkif;jzpfonf/
ausmif;tkyfrsm;twGuf rdrd\uGsrf;usifrIudk rdrdudk,fwdkifppfaq;wdkif;wm&mwGif toHk;jyKonfh tcsuftvufrsm;
t"du uGsrf;usifrI 1? r[mAsL[majrmuf awG;ac:jcif;ESihf qef;opfwDxGifjcif;
a,bk,s
uGsrf;usifrIjzpfajrmufatmiff aqmif&GufEdkifaomuGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&efvdkonf/
uGsEkfyfonf 4if;udk
aumif;rGefpGm
vkyfaqmifEdkif
onf/
uGsEkfyfonf
4if;udk,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ ausmif;\
r[mAsL[m
ajrmuf
OD;wnfcsufudk
a&;qGJjcif;
1.1 ausmif;\AsL[majrmuf tpDtpOfudk
jyKpk&mwGif ausmif;ESihf vlrItzGJUtpnf;rS
tusdK;wl yl;aygif;aqmif&Gufolrsm;ESihf
twlwuG vkyfaqmifonf/
1.2 AsL[majrmuf tpDtpOfudk taumiftxnf
azmf&mwGif OD;aqmifonf/
1.3 ausmif;\ arQmfrSef;csufudk vufawGUjyo
NyD; aeUpOftvkyfESihfvkyfaqmifrIrsm;wGif
wefzdk;xm;rIwdkUudk pHerlemjyoonf/
2/ bufpHk
pOf;pm;NyD;
qHk;jzwfcsufrsm;
csjcif;
2.1 AsL[majrmuf tpDtpOfudk axmufyHh&ef?
apmifhMunhf ppfaq;&ef? tuJjzwf&efESihf rdkrdk
aumif;rGef&ef trsdK;rsdK;aom om"ursm;udk
toHk;jyKonf/
2.2 tpDtpOf taumiftxnfazmfrIudk yHkrSef
jyefvnf oHk;oyfrI jyKvkyfNyD; taumif
txnfazmf&mwGif awGU&onfh tcuftcJ
rsm;ESihf jyóemrsm;udk udkifwG,f ajz&Sif;&m
wGif &v'frsm;udk toHk;jyKonf/
3/ tajymif; tvJ
ESihf qef;opf
wDxGif&mwGif
OD;aqmifjcif;
3.1 csOf;uyfenf;?pepfESihf zGJUpnf;yHktopfrsm;ukd
a&;qGJ&efESihf taumiftxnfazmf&ef
OD;wnfaom ajymif;vJrI tqifhqifhudk
OD;aqmifonf/ 3.2 tqifhjrifhoif,lrI &v'frsm; &&dSap&ef
ausmif;\tpDtpOfrsm;&dS zefwD;EdkifrIESihf
qef;opf wDxGifrIwdkUudk a&&Snf
wnfwHhatmif aqmif&Gufonf/
t"du uGsrf;usifrI 2? pDrHcefUcGJrIESihf oufqdkifaom OD;aqmifrI
a,bk,s uGsrf;usifrI jzpfajrmufatmif aqmif&GufEdkifaomuGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&efvdkonf/
uGsEkfyfonf 4if;udk
aumif;rGefpGm
vkyfaqmifEdkif
onf/
uGsEkfyfonf
4if;udk,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ ausmif;\t&if;tjrpf
rsm;ESihf pepfrsm;udk
pDrHcefUcGJjcif;
1.1 b@ma&; t&if;tjrpfrsm;udk
pDrH cefUcGJonf/
1.2 oif,lrI ywf0ef;usifudk pDrHcefUcGJ
onf/
1.3 pepfrsm;ESihf vkyfxHk;vkyfenf;rsm;udk
pDrHcefUcGJonf/
2/ 0efxrf;rsm;\
pGrf;aqmif&nfudk
pDrHcefUcGJjcif;
2.1 ausmif;trIxrf;rsm;\vdktyfcsufrsm;
udk pDrHcefUcGJonf/
2.2 0efxrf;rsm;\ toufarG;rIqdkif&m
zGHUNzdK;wdk;wufrIukd axmufyHhay;onf/
2.3 0efxrf;rsm;\ pGrf;aqmif&nfudk
todtrSwfjyKonf/
3/ ausmif;\ tpDtpOf
rsm;ESihf pDrHudef;rsm;ukd
a&&SnfwnfwHhap&ef
pDrHjcif;
3.1 tpDtpOfrsm;ESihf pDrHudef;rsm;tm;
pDrHcefUcGJrI pGrf;&nfukd jyoonf/
3.2 a&&Snf zGHUNzdK;wdk;wufrIudk
taxmuftuljyKonfh ausmif;tajcjyK
tpDtpOfrsm; ESihf pDrHudef;rsm;ukd
wdk;wufatmif aqmif&Gufonf/
50 ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 51
t"du uGsrf;usifrI 3? oifMum;ydkUcsrIqdkif&m OD;aqmifrI
a,bk,s uGsrf;usifrI jzpfajrmufatmiff aqmif&GufEdkifaomuGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&efvdkonf/
uGsEkfyfonf
4if;udk
aumif;rGefpGm
vkyfaqmif
Edkifonf/
uGsEkfyfonf
4if;udk,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ oif½dk;nTef;wrf;ukd
taumiftxnfazmf
aqmifrIESihf wdk;wufatmif
aqmif&GufrIwdkUudk
OD;aqmifjcif;
1.1 oif½dk;nTef;wrf; taumiftxnf
azmfjcif;ukd pDrHcefUcGJonf/ 1.2 trsdK;rsdK;uGJjym;aom ausmif;om;
rsm;twGuf uGJjym;aom oifMum;
rIqdkif&m vrf;nTefrIwdkUudk
owdrlwwfrIudk jr§ifhwifonf/
2/ ausmif;om;A[dkjyK
oifMum;rI0ef;usifudk
zefwD;jcif;
2.1 ausmif;om;A[dkjyK vkyfaqmif
csufrsm;udk tm;ay;onf/ 2.2 usef;rma&;ESifh nDnGwfaom? vHkNcHK
pdwfcsaom? tm;vHk; tusHK;0ifaom
oifMum;rI 0ef;usifwpfck
zefwD;onf/
2.3 Nidrf;csrf;a&;ESihf trsdK;rsdK;uGJjym;rIudk
av;pm;onfhtavhtxudk
jr§ifhwifonf/
3/ q&mrsm;\
pGrf;aqmif&nfukd
BuD;Muyfjcif;ESihf
tuJjzwfjcif;
3.1 BuD;Muyfjcif;ESihf tuJjzwfjcif;wGif
oifhavsmfaom pHerlemrsm;udk
toHk;jyKonf/
3.2 OD;aqmifOD;&Guf jyKolq&mrsm;udk
jyKpkysdK;axmifay;onf/
4/ pDpOfxm;onfh oif,lrI
&v'frsm;udk jzefUa0ay;jcif;
4.1 oifMum;ydkUcsrI qdkif&m
OD;aqmifrIü toif;tzGJU
tajcjyK vkyfudkifenf;rsm;udk
zGUHNzdK;wdk;wufaponf/
4.2 oifMum; oif,lrIudk
wdk;wufap&ef ppfaq;
wdkif;wmjcif;rsm;udk pDrHonf/
t"du uGsrf;usifrI 4? rdrd\ taumif;qHk; pGrf;aqmifEdkifrI
a,bk,s uGsrf;usifrI jzpfajrmufatmif aqmif&GufEdkifaomuGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&efvdkonf/
uGsEkfyfonf
4if;udk
aumif;rGefpGm
vkyfaqmif
Edkifonf/
uGsEkfyfonf
4if;udk,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ rdrd\ xda&mufpGm
aqmif&GufEdkifrIudk
pDrHcefUcGJjcif;
1.1 pHerlemjyí OD;aqmifonf/
1.2 xifomjrifom&dSrIESihf wm0efcHrIwdkUudk
jyoonf/
1.3 [efcsufnDí usef;rmaom
aexdkifrIyHkpHudk usihfoHk;onf/
1.4 rdrdtvkyftudkif toufarG;
0rf;ausmif;rIudk *kPf,lonf/
1.5 &v'frsm;udk ay:xGufatmif
aqmif&Gufonf/
2/ pdefac:rIrsm;ESihf
jzpfEdkifajc&dSonf
rsm;udk ta&;,l
aqmif&Gufjcif;
2.1 ODpm;ay;vkyfief;rsm;udk pDrHonf/
2.2 pdefac:rIrsm;udk udkifwG,f
ajz&Sif;&mwGif qHk;jzwfcsuf
jywfom;rIudk jyoonff/
2.3 tcuftcJrsm;udk pGefUpm;NyD;
qHk;cef;wdkifatmif &ifqdkif
ajz&Sif;vdkonfh tjrif&dSrIudk
xkwfazmfjyoonf/
3/ pOfqufrjywf
toufarG;rI
qdkif&m zGHUNzdK;
wdk;wufrI&dSatmif
aqmif&Gufjcif;
3.1 rdrd\b0wpfoufwm avhvmrI
twGuf wm0ef,lonf/
3.2 tmqD,H\ wefzdk;xm;rIrsm;ESihf
tjrif&Iaxmifhrsm;udk axmufcH
tm;ay;onf/
52 ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef
t"du uGsrf;usifrI 5? tusdK;wl yl;aygif;aqmif&Gufolrsm;\ yg0ifywfoufrI
a,bk,s uGsrf;usifrI jzpfajrmufatmiff aqmif&GufEdkifaomuGsrf;usifrI
uGsEkfyfonf
4if;ukd ,ckxd
rvkyfEdkif
ao;yg/
uGsEkfyfonf
4if;udk pwif
vkyfaqmifygNyD/
odkUaomf xyfrH
avhvm&efvdkonf/
uGsEkfyfonf
4if;udk
aumif;rGefpGm
vkyfaqmif
Edkifonf/
uGsEkfyfonf
4if;udk,HkMunfrI
tjynfhjzifh
vkyfaqmifEdkifNyD;
tjcm;olrsm;tm;
oifMum;Edkifonf/
1/ ausmif;wdk;wufrItwGuf
wm0efcGJa0,lrIudk wdk;jr§ifh
aqmif&Gufjcif;
1.1 ausmif;wdk;wufrI twGuf
,HkMunfrI wnfaqmufNyD;
tzGJUrsm;^ vlrItzGJUtpnf;udk
OD;aqmifonf/
1.2 ausmif;pGrf;aqmif&nf
wdk;jr§ifh&eftwGuf vlrItzGJU
tpnf;udk vkyfaqmifcGifh
ay;onf/
2/ ynma&; r[mrdwfrsm;ESihf
uGef,ufrsm;udk
pDrHaqmif&Gufjcif;
2.1 trsdK;rsdK;aom tusdK;wl yl;aygif;
aqmif&Gufolrsm; ESihf xda&mufpGm
ajymqdk qufqHonf/
2.2 ausmif;tzGJUtpnf;\
rdwfzufaqmif&GufrIrsm;ESihf
vkyfaqmifcsufrsm;ukd yHhydk;
ulnDonf/
2.3 twlyl;aygif; aqmif&GufNyD;
oabmwlnDrI wnfaqmufjcif;
udk jr§ifhwifonf/
2.4 oabmxm;uGJvGJrIudk pDrHNyD;
aqG;aEG;nd§EdIif;rI pGrf;&nfudk
usifhoHk;onf/
3/ tusdK;wl yl;aygif;
aqmif&Gufolrsm;ESihf
yl;aygif;aqmif&Guf
onfh qufqHa&;udk
a&&SnfwnfwHh
atmifaqmif&Gufjcif;
3.1 vlrItzGJUtajcjyK tpDtpOfrsm;
ESihf pDrHudef;rsm;udk
taxmuftyHhay;onf/
3.2 ausmif;\ pGrf;aqmifcsufrsm;udk
tusdK;wl yl;aygif;
aqmif&Gufolrsm; od&dSatmif
aqmif&Gufonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 53
ausmif;tkyfrsm;twGuf rdrd\wwfuGsrf;rIudk rdrdppfaq;wdkif;wm&mwGif toHk;jyKonfh tcsuftvufrsm; ay:rlwnfNyD; ausmif;tkyf
OD;Munfpdk;onf “uGsEkfyfonf 4if;udk ,ckxd rvkyfEdkifao;yg/” ESihf “uGsEkfyfonf 4if;udkvkyfEdkifonf/ odkUaomf xyfrHavhvm&ef vdktyfonf/” [laom tcsufrsm;udk atmufazmfjyygZ,m;wGif azmfjyxm;ygonf/ 4if;wdkUudk OD;pm;ay; tpDtpOftwdkif; eHygwfwyfxm;ygonf/
xyfrH wdk;wufatmifaqmif&Guf&rnfh uGsrf;usifrIrsm; OD;pm;ay;tpDtpOf
ausmif;\AsL[majrmuf tpDtpOfudk jyKpk&mwGif ausmif;ESihf vlrI tzGJUtpnf;rS tusdK;wl
yl;aygif; aqmif&Gufolrsm;ESihf twlwuG vkyfaqmiffonf/
5
AsL[majrmuf tpDtpOfudk taumiftxnf azmf&mwGif OD;aqmifonf/ 6
usef;rma&;ESihf nDnGwfaom? vHkNcHKpdwfcsaom? tm;vHk; tusHK;0ifaom oifMum;rI
0ef;usifwpfck zefwD;onf/
7
Nidrf;csrf;a&;ESihf trsdK;rsdK; uGJjym;rIudk av;pm;onfh tavhtxudk jr§ihfwifonf/ 8
pdefac:rIrsm;udk udkifwG,f ajz&Sif;&mwGif qHk;jzwfcsuf jywfom;rIudk jyoonf/ 9
rdrd\b0wpfoufwm avhvmrItwGuf wm0ef,lonf/ 10
tmqD,H\ wefzdk;xm;rIrsm;ESihf tjrif½Iaxmifhrsm;udk axmufcHtm;ay;onf/ 11
ausmif;wdk;wufrItwGuf ,HkMunfrI wnfaqmufNyD; tzGJUrsm;^ vlrItzGJUtpnf;udk
OD;aqmifonf/
12
trsdK;rsdK;aom tusdK;wl yl;aygif; aqmif&Gufolrsm;ESihf xda&mufpGm ajymqdk qufqHonf/ 13
ausmif;tzGJUtpnf;\ rdwfzufaqmif&GufrIrsm;ESihf vkyfaqmifcsufrsm;ukd yHhydk;ulnDonf/ 14
tcuftcJrsm;udk pGefUpm;NyD; qHk;cef;wdkifatmif &ifqdkif ajz&Sif;vdkonfh tjrif&dSrIudk
xkwfazmfjyoonf/
4
ausmif;pGrf;aqmif&nf wdk;jr§ihf&eftwGuf vlrItzGJUtpnf;udk vkyfaqmifcGifhay;onf/ 1
twlyl;aygif;aqmif&GufNyD; oabmwlnDrI wnfaqmufjcif;udk jr§ihfwifonf/ 2
oabmxm;uGJvGJrIudk pDrHNyD; aqG;aEG; nd§EdIif;rI pGrf;&nfudk usifhoHk;onf/ 3
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 54
jznfhpGufxm;aom uGsrf;usifrI vkdtyfcsufrsm;ESihf OD;pm;ay; tpDtpOfu ausmif;tkyf OD;Munfpdk;tm; 4if;\
toufarG;rIqdkif&m zGHUNzdK;wdk;wufrItpDtpOftwGuf BudKwif jyifqifrIjyKaponf/ 4if;u ol\ avhvm&efvdktyfcsuf
OD;pm;ay;(3)&yfudk atmufygtwdkif; a&;om;cJhonf/
uGsrf;usifrI vdktyfcsufoif,l&ef a&G;cs,f
Edkifaomt&mrsm;umv wdk;wufrI^ rSwfcsuf
ausmif;pGrf;aqmif&nf
wdk;jr§ifh&eftwGuf vlrItzGJU
tpnf; pGrf;aqmifEdkifrIudk
tm;BuD;aponf/
tjcm;olrsm;xHrS
oif,ljcif;? tjcm;
twwfynm&Sifrsm;ESihf
csdwfqufjcif;
vuf&dSpmoifESpf\
'kwd,vwGif NyD;qHk;rnf/
ausmif;om; pGrf;aqmif&nf
wdk;wufap&ef
&nf&G,fí a'owGif;
vlrItzGJUtpnf;ESihf
yl;aygif;aqmif&Gufonf
twlyl;aygif;aqmif&Guf
NyD; oabmwlnDrI
wnfaqmufjcif;udk
jr§ifhwifonf/
tjcm;olrsm;xHrS
oif,ljcif;? aqG;aEG;jcif;
vuf&dSpmoifESpf\
wwd,vwGif NyD;qHk;rnf/
tusdK;wl yl;aygif;
aqmif&Gufolrsm; ESihf
aqG;aEG;yGJrsm; usif;yNyD;
4if;wdkU\ oabmwlnDrIudk
tav;xm;aom
ausmif;pDrHudef;rsm;\
wefzdk;udk &Sif;jyonf/
oabmxm;uGJvGJrIudk pDrHNyD;
aqG;aEG;n§dEdIif;rI pGrf;&nfudk
usifhoHk;onf/
pepfusaom
zGJUpnf;xm;onfh
oif,ljcif;? oifwef;rsm;
vuf&dSpmoifESpfukefwGif
NyD;qHk;rnf/
ta½SYawmiftm½S
ynma&;0efMuD;rsm;tzJGY?
ynma&;wDxGifrIESifh
enf;ynm a'oqdkif&m
A[dkXme\PEACeXCELS
oifwef;wGif
pm&if;oGif;onf/
azmfjyxm;aom t"duusaom uGsrf;usifrIrsm;ESihf jzpfajrmufEdkifaom uGsrf;usifrIrsm;onf rdrd\uGsrf;usifrIudk
rdrdwdkif;wm&mwGif toHk;jyKonfh tcsuftvufrsm;wGif yg&dSaom “uGsEfkyfonf 4if;ukd pwifvkyfaqmifygNyD? odkUaomf
xyfrHavhvm&efvdkonf/” ESihf “uGsEfkyfonf 4if;ukd ,ckxd rvkyfEdkifao;yg/” qdkaom tcsufrsm; ygonf/ OD;pm;ay;
tpDtpOfonf OD;Munfpdk;\vdktyfcsufrsm;tay: tajccHxm;ygonf/ oif,l&ef a&G;cs,f p&mrsm;ESifh enf;AsL[mrsm;onf
oifhavsmfrIESihf &&dSEdkifrItwdkif; a&G;cs,fxm;ygonf/
ta&SUawmiftm&Sausmif;tkyfrsm;\ atmifjrifaomuRrf;usifrIrsm; - oif,lrIvrf;nTef 55