Of nation, in order to achieve the needs of state functions, participation in the distribution and redistribution of social product and hence the formation of the state and the distribution relationship between all parties. Fiscal revenue and expenditure, including the two parts. 
 In China, there are different categories of financial knowledge that: a view that finance is allocated by the state generated by the value of the distribution relationship, this value distribution, and before the fall in national production and distribution of the field of finance in the country after the election belongs to the state's financial allocation; second view is that finance is to meet the needs of society to the allocation of surplus arising from the distribution relationship, it is not produced with the country's produce, but with the production of surplus generated a; third view is that finance is to meet the common needs of society and the formation of a centralized allocation of social relations. 
 The term originated in Western Europe Financial. 13 ~ 15 century, the Latin finis is the meaning of settlement payments period, and later evolved into finare, there are payments, determine the meaning of money or to pay a fine. To the 16th century, French politician Bodan French finances as a financial term to use, that finance is the "state of the nerves", and then gradually refers to the national financial management and other public bodies. Commonly used in ancient China with the country, national planning, the state count, degree of support, financial and other terms. Japan since the 1868 Meiji Restoration, the term finance from Western European countries refer to absorb the existence of China had been separated for the use of "wealth" and "political" meaning of the word, creating a financial term, and was introduced into China in 1903, gradually various names to replace the previous, established financial concepts. 
 Finance is the development of social productive forces to a certain historical stage of the product. Produced in the country before the end of the primitive commune there has been limited remaining products from the separation of part of the community to meet the common needs of economic phenomena. But this is only the results from the collective distribution of collective labor, an economic allocation, there is no financial allocation. State produced, economically dominant class, in order to safeguard the country's existence, relying on political power and domination forced 占有 part of the social product, to ensure the operation of the state apparatus and social development, which begins with separation of the distribution of general economic the independent financial allocation, so have the finances. 
 Since the decision of social production and the resulting different types of countries, financial slavery experienced financial, feudal state finances, the financial capitalist countries and socialist countries the historical evolution of finance. Capitalist countries and the previous fiscal is based on private ownership of production is dominant in the economy class on the state's political power by virtue of the additional exploitation of working people, reflecting the exploitation of working people over the class of economic exploitation relationship. Socialist state finance is built on the basis of public ownership of production, the eradication of the exploitation system, which is to serve the fundamental interests of the national finances, reflects from the people, giving back to people a new distribution relationship. However, different types of state finance, typically have the following in common: the financial distribution of national subjectivity, free, compulsory and of social funds. These characteristics are interrelated, so that the financial allocation to distinguish from other economic distribution.