本文认为，在社会主义市场经济条件下，国家是资源配置的主体之一，财政是国家配置资源的基本方式，并贯穿于社会资源配置的全过程，这是财政活动的性质；财政活动的范围是提供社会公共福利，并且是提供社会公共福利的基本途径；财政活动的目标是保证社会经济持续、健康、快速发展；财政活动的内容是兼顾公平与效率。 This paper argues that under the condition of socialist market economy, the state is one of the main sources of resource allocation. Fiscal is the basic way for the state to allocate resources and runs through the whole process of social resource allocation. This is the nature of fiscal activities. The scope of fiscal activities Is to provide social and public welfare, and is the basic way to provide social public welfare; the goal of financial activities is to ensure social economy is sustained, healthy and rapid development; the content of financial activities is to balance the fairness and efficiency.