The value of harmony is a supreme and long-ranged value of law, and also a basic value and concept of finance law. Harmony can come true only through completing and perfecting the institutions of democracy and nomocracy, so do the harmonious concept of finance law. The taxpayer-oriented concept of finance law is the starting-point and the end-result of finance law’s basic theories, so the specific problems in economic and social progress should be solved by taking a full advantage of the allocation functions of finance law under the guide of finance law’s concept of nomocracy to promote a harmonious relationship between the state and the society, between the government and taxpayers, and among social members so as to realize law’s value of harmony, including that of finance law.