本文旨在通过中国财政史研究来检验和论证现代财政学中的一个基础理论命题:“公共性是财政与生俱来的本质属性”。因为在任何社会形态和经济体制之下,国家都必须履行其社会管理者职能,通过强制性的集体行动来提供公共服务、满足公共需要和实现公共利益,并以此作为获取和维持正当性基础的根本途径之一。通过追溯早期财政收支的制度形态及其与国家公共职能之间的内在联系,可以发现,财政的公共性并未因阶级国家的产生而渐趋消亡,而是随着社会发展水平的提高和国家公共职能的扩展,得到进一步的发展和充实。质言之,历史上的财政形态演变轨迹亦是以公共性为基本线索的。 The purpose of this paper is to test and prove a basic theoretical proposition in modern finance through the study of Chinese fiscal history: “Publicity is the intrinsic property of finance.” Because under any social form and economic system, the state must fulfill its social administrator function, provide public services through compulsory collective action, meet public needs and achieve public interests as the basis for obtaining and maintaining legitimacy One of the fundamental ways. By tracing the institutional form of the early fiscal revenue and expenditure and its internal relations with the public functions of the state, we can see that the public nature of finance has not disappeared due to the emergence of class countries. Instead, with the improvement of the level of social development and The expansion of national public functions has been further developed and enriched. In other words, the track of the evolution of the financial history in history is based on the public as the basic clue.