本文以河北省沙河市为例,通过分析总结县级财政运行困难的原因,尝试性的提出完善县级基本财力保障机制的措施及建议。沙河市在转变理念实现由“小财政”向“大财政”转变,由“消极安排型”财政向“积极发展型”财政转变,由“被动落实型”财政向“主动服务型”财政转变的“三个转化”的同时,意识到,上级财政转移支付补助,只能解决“温饱”问题,困难县市要过上 This paper takes Shahe City of Hebei Province as an example, analyzes and summarizes the causes of county financial difficulties, tries to put forward measures and suggestions to improve the county-level basic financial support mechanism. Shahe City, in the transformation of the concept of change from “small financial ” to “big financial ” change, “passive arrangement type ” financial “positive development ” financial transformation, from While realizing the “three transformations” of “proactive service” and “fiscal transformation,” the government realized that subsidies for the transfer of higher level finance can only solve the problem of “adequate food and clothing.”