县级财政是国家财政的重要基础,居于特殊的战略地位。县级财政状况,在一定程度上,左右着全国的财政形势,影响着整个经济的发展和社会安定。改革开放以来,我国县级财政取得了长足进展。但由于自然条件、地理环境、社会历史、经济政策、交通通讯、工作状况等诸多因素的影响,从总体上看,发展极不平衡,突出的问题是赤字县和赤字额逐年增 County-level finance is an important foundation of state finance, living in a special strategic position. The county-level financial status, to a certain extent, has affected the country’s financial situation and has affected the development of the entire economy and social stability. Since the reform and opening up, tremendous progress has been made in the county finance in our country. However, due to many factors, such as natural conditions, geographical environment, social history, economic policies, traffic and communications, working conditions and other factors, the overall development is extremely unbalanced. Outstanding problems are the deficit counties and the deficit increase year by year