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We have succeeded in capturing porcine 3D surface anatomy in vivo by developing a high‐resolution stereo imaging system. The system achieved accurate 3D shape recovery by matching stereo pair images containing only natural surface textures at high (image) resolution. The 3D imaging system presented for pig shape capture is based on photogrammetry and comprises: stereo pair image acquisition, stereo camera calibration and stereo matching and surface and texture integration. Practical issues have been addressed, and in particular the integration of multiple range images into a single 3D surface. Robust image segmentation successfully isolated the pigs within the stereo images and was employed in conjunction with depth discontinuity detection to facilitate the integration process. The capture and processing chain is detailed here and the resulting 3D pig anatomy obtained using the system presented.

The purpose of the paper is to examine China's county‐level fiscal difficulties. A large portion of China's counties (county‐level cities) have to run with the shortage of financial resources and huge government debt. To make a suitable policy to solve this problem is a top priority.

Using the first‐hand survey data, the paper compares nine sample counties whose economic development level is different, sums up the difficulties county‐level governments are facing and explores countermeasures from qualitative and quantitative approaches.

By studying the survey data of nine sample counties (cities), it is found that county‐level finance is facing the following problems: low‐level fiscal revenue, high debt risk and large gap of fiscal revenue between different counties (cities). Based on these findings, the paper provides suggestions such as ensuring that the county‐level government has sufficient fiscal resources and improving the transfer payment system.

Data from three well‐developed counties (county‐level cities), three middle‐income counties (county‐level cities) and three backward counties made the paper's findings more comprehensive and realistic and suggestions more practical.