My finder got hang and nothing I can do with that

I'm using a iMac with OSX Lion 10.7.4, intel based processor 2.7 GHz i5, 4 gb ram. I was using it very nicely since I bought. It's it's more than 11 months now. Suddenly today at the evening my finder got hang. I can do any other work like watching movies, playing itunes, browsing website also. But whether I go to desktop the circle of rainbow is coming instead of the cursor.
I cannot quit the finder (even not from the activity monitor), I cannot restart the system or shutdown it.
Is there anyone who can help me, please?
Sonny

Baltwo, I did what you have said. But in the new admin user finder no file can see. The finder is working though.
Actually the promlem satred when I move some files to a folder in Desktop. After that the desktop has gone, no file I can see and the finder as well. First, I see 4 files on my desktop but I had 13 files and 2 folders on my desktop. Then I used cmd+a and drag those 4 files, then it's shown all the files where out of my screen, and then I thought I could put the files into the folder. And the problem began then.
Please if you could help me, I can submit my research proposal tomorrow. please help me. you are the only one who replied.
thanks

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