The recent progress in the study of nite-size scaling (FSS) properties of the Ising model is brie y reviewed. We calculate the universal FSS functions for the Binder parameter g and the magnetization distribution function p(m) for the Ising model on L1 × L2 two-dimensional lattices with tilted boundary conditions. We show that the FSS functions are universal for xed sets of the aspect ratio L1=L2 and the tilt parameter. We also study the percolating properties of the Ising model, giving attention to the e ects of the aspect ratio of nite systems. We elucidate the origin of the complex structure of p(m) for the system with large aspect ratio by the multiple-percolating-cluster argument. c © 2000 Elsevier Science B.V. All rights reserved.