财政是一种国家或政府的经济行为,县级财政是中国财政层级中的基本组成部分,是县级政府实现其职能的重要工具,其收支活动随着财政体制和县政府职能的转变而变化。三江县的个案表明,20世纪30、40年代,广西县地方财政收支趋向规范化的同时,又有重大的缺陷。广西县财政无法从根本上维持和支撑“善治”的县政目标。 Fiscal is a kind of economic activity of a country or a government. County-level finance is an essential component of China’s fiscal hierarchy and an important tool for county-level governments to realize their functions. As the fiscal system and the functions of county governments change, Variety. The case of Sanjiang County shows that in the 1930s and 1940s, Guangxi’s local fiscal revenues and expenditures tended to be standardized while there were major flaws. Guangxi County Finance can not fundamentally maintain and support the “good governance” of the county government goals.