This paper analyzed the debt situation,liability sources,liability reasons,and liability structure of 12 township birth control offices in Nan county,Hunan Province. We discussed how debt affects the family planning work,and proposed the strategies to solve this problem. By applying scientific ways such as centralizing budget and verifying liabilities,the debt issue has been largely solved. The experience from these cases might be informative and transferable to other township birth control offices that face similar financial problem.