Counties & township finance is the grass-roots finance. It provides the solid support for the perfect operation of local government in counties and towns, the exertion of the corresponding function and the consolidation of the power.
县乡财政是中国最为基层的两级财政，它为县乡政府正常运转、发挥职能和巩固基层政权提供了物质支持，同时，它直接面向中国的广袤农村，为农民提供公共产品，发挥基本财政功能。
参考来源 - 完善县乡财政体制研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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