Core Viewpoint - The pressure on county-level finance is not only due to the overall financial volume but also stems from structural pressures that require reform in the fiscal and tax system, particularly in matching financial authority with expenditure responsibilities [1][6]. Summary by Sections Daily Operations of County Finance - The daily routine of a county finance officer involves managing numerous requests for funding from local enterprises and ensuring timely disbursement of funds [2][3][4]. - A significant portion of the officer's work is dedicated to raising funds and repaying debts, with limited resources available for other fiscal responsibilities [4][10]. Financial Responsibilities and Challenges - County-level finance is under increasing pressure due to rising expenditure responsibilities, particularly in areas like social security and public service projects, which often lack corresponding funding from higher levels of government [5][14]. - In 2025, the monthly rigid expenditure for the county is approximately 800 million yuan, while the actual monthly income is only about 100 million yuan, leading to a significant financial gap [14]. Structural Issues in Fiscal Management - The mismatch between financial authority and expenditure responsibilities is a critical issue that needs urgent reform to alleviate the financial strain on local governments [6][17]. - Many local governments face challenges in managing special funds and debts, often resorting to reallocating funds from other projects to meet immediate financial obligations [14][16]. Reform Needs - There is a pressing need for reforms that align local government responsibilities with adequate financial resources, as many debts arise from mandated projects without sufficient funding [17]. - The current fiscal challenges cannot be resolved solely by local governments and require higher-level reforms, particularly in clarifying expenditure responsibilities and improving the financial relationship between central and local governments [17].