The Ministry of Finance of the Union of Soviet Socialist Republics (USSR) (Russian: Министерство финансов СССР), formed on 15 March 1946, was one of the most important government offices in the Soviet Union. Until 1946 it was known as the People's Commissariat for Finance (Russian: Народный комиссариат финансов – Narodnyi komissariat finansov, or "Narkomfin"). Narkomfin, at the all-Union level, was established on 6 July 1923 after the signing of the Treaty on the Creation of the USSR, and was based upon the People's Commissariat for Finance of the Russian Soviet Federative Socialist Republic (RSFSR) formed in 1917. The Ministry was led by the Minister of Finance, prior to 1946 a Commissar, who was nominated by the Chairman of the Council of Ministers and then confirmed by the Presidium of the Supreme Soviet. The minister was a member of the Council of Ministers.

The Government of the Union of Soviet Socialist Republics (USSR) was the executive and administrative organ of the highest body of state authority, the All-Union Supreme Soviet. It was formed on 30 December 1922 and abolished on 26 December 1991. The government was headed by a chairman, most commonly referred to as the premier of the Soviet Union, and several deputy chairmen throughout its existence. The Communist Party of the Soviet Union (CPSU), as "The leading and guiding force of Soviet society and the nucleus of its political system" per Article 6 of the state constitution, controlled the government by holding a two-thirds majority in the All-Union Supreme Soviet. The government underwent several name changes throughout its history, and was known as the Council of People's Commissars from 1922 to 1946, the Council of Ministers from 1946 to 1991, the Cabinet of Ministers from January to August 1991 and the Committee on the Operational Management of the National Economy from August to December 1991.