财政是在一定的历史条件下产生的。它是随着社会生产力的发展、剩余生产物的出现、阶级和国家的产生而出现的经济范畴。由于社会生产力的发展和阶级斗争的推动,社会经济制度和国家的性质也在不断变革。人类阶级社会经历过奴隶制、封建制、资本主义和社会主义等不同的社会制度和不同性质的国家,同时也存在过不同性质的财政。财政的产生和发展 Finance is generated under certain historical conditions. It is an economic category that emerges with the development of social productive forces, the emergence of surplus production, and the emergence of classes and nations. Due to the development of social productive forces and the promotion of class struggle, the socio-economic system and the nature of the state are also constantly changing. Human class society has experienced different social systems such as slavery, feudalism, capitalism and socialism, as well as countries of different nature, as well as different types of finance. The emergence and development of finance