“…4 Fiscal reforms are reshaping the relative power of each level of local government. While township governments are in decline, the position of county governments has been strengthened thanks to their role in managing growing fiscal transfers, and through streamlining initiatives such as "provinces managing counties", which removes a layer of government (the prefecture) in the flow of resources, and "counties managing township finances" (Fock and Wong, 2008;Oi et al, 2012;Wong, 2013). The suggestion that township governments have been hollowed out (Smith, 2010;G€ obel, 2011) is indeed true for Ji County's township governments, which have few resources at their disposal, a declining number of personnel and an increasingly ambiguous role.…”