The public finances apparition and evolution are inevitably built on the existence of state. Even from the very first creation of the finance constituents, in the age of tribal communities break up followed by the mould of the slave system and till now, finances were always present on the history scene, playing an important part in the social and in the econo-mical relation system. The public finances system is seriously depending on the political conception of the day, on the economic-financial view and on the state structure. That’s why we’ll try to describe minutely the situation near by the apparition and evolution of the Public Finances from Republic of Moldova.