自中央、省级建立县级基本财力保障机制以来,我国县级财政保障能力逐步增强,基本实现了低水平的“保工资、保运转、保民生”目标。但由于县域经济总量小,县级财政支出责任和财力不匹配,当前我国县级财力保障能力仍然偏弱,进一步调整和完善县级基本财力保障机制是一个长期和渐进的过程。本文笔者将结合河北省吴桥县实际,浅探县级基本财力保障机制建设。吴 Since the establishment of the county-level basic financial security mechanism at the central and provincial levels, the financial security capability at the county level in our country has been gradually enhanced, and the goal of “keeping wages and salaries, protecting transportation and protecting people’s livelihood” has been basically achieved at a low level. However, due to the small total economy in the county and the misalignment of fiscal expenditures and financial resources at the county level, the ability of financial support at the county level in our country is still weak. It is a long-term and gradual process to further adjust and improve the basic financial security mechanism at the county level. The author of this article will be combined with the actual Wuqiao County in Hebei Province, to explore the county-level basic financial security mechanism. Wu