Abstract: There are three interrelated and distinguishable analysis perspective about China's county level management in terms of academics and management reform discussion, namely county power, county politics and county governance. County power structure, county political structure and county governance evolve the way of institutional cooperation, showing the characteristics of path dependence of system innovation. The basic link of the county governance depends on the system innovation of the power structure and the overall design of power structure, which is the guarantee of the orderly development of the county governance reform.