Prefectures are one of four types of prefecture-level divisions in China, the second-level administrative division in the country. While at one time^[when?] prefectures were the most common prefecture-level division, they are in the process of being abolished^[when?] and only seven formally-designated prefectures remain.

Prefectures are administrative subdivisions of provincial-level divisions. The constitution of the People's Republic of China does not endorse any prefecture-level division, except for autonomous prefectures. Prefectures and leagues are not at all mentioned; provinces are explicitly stated to be divided directly into counties.

The administrative commission (Chinese: 行政公署; pinyin: xíngzhèng gōngshǔ) is an administrative branch office with the rank of a national ministerial department (司级) and dispatched by the higher-level provincial government. The leader of the prefecture government, titled as prefectural administrative commissioner (行政公署专员; xíngzhèng gōngshǔ zhūanyūan), is appointed by the provincial government. Instead of local people's congresses, the prefecture's working commission of the standing committee of the provincial people's congress is dispatched and supervises the prefecture governments but can not elect or dismiss prefecture governments. The prefecture's working committee of the provincial committee of the Chinese People's Political Consultative Conference (CPCC) is a part of the prefecture's committee of the CPPCC. This means that the prefecture's working committee of the CPPCC is a branch of the provincial committee of the CPPCC, not an individual society entity. The same is valid for provincial CPPCCs, which are formally sections of the national CPPCC.

The term "prefecture" derives from the former circuit, which was a level between provinces and the counties during the Qing dynasty. In 1928, the government of the Republic of China abolished circuits and provinces began to administer counties directly; however, this reform was soon found unfeasible because some provinces had hundreds of counties. Consequently, in 1932, provinces were again subdivided into several prefectures, and regional administrative offices were set up.

In general, the word "prefecture" is applied to xian for the period before the Sui and Tang dynasties; for the period after, xian are called "districts" or "counties", while "prefectures" refer to zhou and fu.

Xian (县/縣) were first established during the Warring States period, and have existed continuously ever since. Today, they continue to form an important part of the political divisions of China.

Xian has been translated using several English language terms. In the context of ancient history, "district" and "prefecture" are the most commonly used terms, while "county" is generally used for more contemporary contexts.

Zhou (州) were first established during the Han dynasty, and were abolished only with the establishment of the Republic of China.