Abstract: With the abolition of the agricultural tax, the budgetary income of township government decreases, which aggravates the contradiction of income and expense in township government, and makes the finance of township government in trouble. The normal function of township government is confronted with the new challenges in post-tax-and-fee era. Therefore, the function of township government is obliged to make corresponding change in order to keep its legitimacy and to work regularly. The appeals for the development of township government and the desire of the whole society are urgent. The paper tries to explore the change of the function of township government in the basis of inquiring grass-roots cadres in Hubei, Anhui and Chongqing Provinces.