Finance is a kind of economic behavior or economic phenomenon that accompanies the creation of the state, and its main body is the state or government. Is a country's government to choose a certain form (in kind, servitude or money), access to a portion of the national income, in order to realize the needs of its functions and the implementation of the distribution of behavior.
Finance according to the object of study is specifically divided into finance, taxation, investment in fixed assets, corporate finance, fiscal policy, financial credit, comprehensive finance, local finance, etc., of which finance is the study of "finance" doctrine, it is an important part of political economy.
Finance, as an economic process, consists of two parts: revenue and expenditure. Revenues mainly come from taxes and national debt, and expenditures mainly include social consumption expenditures, financial investment expenditures and transfer expenditures. According to the different functions and nature of finance, in different historical stages, people also call "finance" as "national finance", "public **** finance" and so on.