首先说明一点，finally{ }里面的code一定会执行 ，至于是在return前执行还是在return后执行（个人认为是{}代码执行完之后并且在return执行之前），具体需要分情况：

1.若try{}中没有异常，则try{}中语句执行到return前一句，然后执行fianlly{}中的语句，最后回头执行try{}中的return语句。

public class Test {public static int getA() {int a = 5;try {a = 10;System.out.println("try a = " + a);return a;} catch (Exception e) {a = 15;System.out.println("catch a = " + a);return a;} finally {a = 20;System.out.println("finally a =" + a);}}public static void main(String[] args) {int a = getA();System.out.println("result a =" + a);}
}

运行结果：

try a = 10
finally a =20
result a =10Process finished with exit code 0

2.若try{}中会产生异常，则在执行了会产生异常的语句之后就立马进入到catch{}语句块中，这时存在两种情况：

第一种情况:如果catch{}中没有return语句，则在执行完catch{}中的代码之后就执行fianlly{}中的语句，最后直接结束程序，并不会回到try{}中执行它的return语句。 

public class Test {public static int getA() {int a = 5;try {a = 10;int b = a/0;//产生异常，执行catch代码System.out.println("try a = " + a);return a;} catch (Exception e) {a = 15;System.out.println("catch a = " + a);} finally {a = 20;System.out.println("finally a =" + a);}return a;}public static void main(String[] args) {int a = getA();System.out.println("result a =" + a);}
}

执行结果

catch a = 15
finally a =20
result a =20Process finished with exit code 0

第二种情况:如果catch{}中含有return语句，则在执行完catch{}中的return的前一语句时直接进入fianlly{}中执行代码，最后回头执行catch{}中的return语句，而不是执行try{}中的return语句。 

public class Test {public static int getA() {int a = 5;try {a = 10;int b = a/0;//产生异常，执行catch代码System.out.println("try a = " + a);return a;} catch (Exception e) {a = 15;System.out.println("catch a = " + a);return a;} finally {a = 20;System.out.println("finally a =" + a);}}public static void main(String[] args) {int a = getA();System.out.println("result a =" + a);}
}

执行结果

catch a = 15
finally a =20
result a =15Process finished with exit code 0

最后说明一点，如果finally中有return，那么最后的结果一定是finally中的return结果(不管有没有异常)

public class Test {public static int getA() {int a = 5;try {a = 10;int b = a/0;//产生异常，执行catch代码System.out.println("try a = " + a);return a;} catch (Exception e) {a = 15;System.out.println("catch a = " + a);return a;} finally {a = 20;System.out.println("finally a =" + a);return a;}}public static void main(String[] args) {int a = getA();System.out.println("result a =" + a);}
}

运行结果

catch a = 15
finally a =20
result a =20Process finished with exit code 0