As early as 4000 years ago, finance and taxation system came into being together with the state itself to guarantee the state power in the Xia Dynasty. As time goes by, the financial thinking of collecting and spending money has approached perfection through the successive historical dynasties from the Xia to the Republic of China.Experience and lessons from the history also need to be promulgated to offspring for them to carry forward the good and provide against the bad. And no one would deny this effect. As an abstract thinking, financing usually takes on the shape .....