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县级财政承担着最广泛的民生性财政支出任务,完善县级基本财力保障机制,对全面推进民生财政体系建设具有重要意义.文章分析了县级财政困难的主要表现,提出解决县级财政困难的对策.“,”County-level finance undertakes the task of most extensive people’s spending. It is important to promote the livelihood of the people by improving mechanism of basic funding of county level. This paper analyses financial difficulty at county level and raises countermeasures.