Since the beginning of the new century，Province Managing County Reform is the major reform measure of exploring the optimization of the government organization structure and improving the local government management system for the Party Central Committee and the state council，as well as the real reflection onthe concept of “To implement flat management，to form a high-efficiency organizational system” brought forward in the 19th session of the fourth plenary session. However，in practice，the reform has fallen into the embarrassing situation that the content is not definite，the way out is not clear，and the effect is not obvious. As a result，the reform has been blocked or even repeated in some areas. This paper argues that the current difficulties in reform stem from high expectations for Province Managing County Reform insufficient support from the central government，low marketization level of the reform area，blocked promotion channels for officials and unbalanced relationship between cities and counties. Therefore，it will be the next step for the breakthrough of reform to restore the actual function of Province Managing County Reform of governing the county-directly by the province，to carry out the reform in different conditions and different provinces，to improve the existing pilot areas of the performance appraisal system and the official incentive system，to build the competition and cooperation between cities and counties，and to improve the related supporting system.