Normal development of social and economic activity requires overall management of the economy, coordination and synchronization of social and economic processes, under deepening complexity and diversity of these processes and the multiplication of the interdependencies between them. This article, emphasize the need for a systemic approach to public finance functions of Romania, having regard, on the one hand, action, relationship and mutual influence they have with economic and social phenomena and processes, and secondly, changes that may occur in relation to economic and social tasks of each stage. By adopting programs, governments want to achieve macroeconomic objectives relating to: economic development, the use of labor, labor productivity growth, price stability, increased purchasing power of currency, ensure budget balance, training and optimal allocation of public financial resources. Achieving these goals can be achieved only through proper use of tools, the public finance are considered most important. From general to particular, from theoretical to pragmatic issues, through this article, we try to emphasize, that only a pragmatic approach in systemic effect for functions of public finances will lead to remove negative effects arising from the sequential approach. Public finances are presented as a set of mechanisms for mobilization and allocation of resources, depending on objectives, considered of general interest. An appropriate action of the function of public finances, will cause an essential component of socio-economic life of any nation, respectively public finances.