By counting them. How many subsets of size n are there in N? So how many subsets do you have unioning over all n?
Or just enumerate them directly - a subset is the same as an indicator function. A finite subset is just an indicator function that is 1 finitely many times, that is a sequence such as
{0,..,0,1,0,..,0,1,0...,0,1,0,...}
The place where you put the 1s corresponds to the elements in the set. eg the set {1,2,4} is the indicator/sequence
{1,1,0,1,0,0,0,...}
It is easy to put these in bijection with N. In fact these are usually put in bijection with N by crackpots in an attempt to disprove the uncountability of the reals since they mistakenly believe that N all subsets of N have finitely many elements.