县级财政困难直接制约了地方性公共服务的供给。在实地调研的基础上,本文以云南省L县为例,采用财政自给率、财政收入占GDP比重和财政收入增长弹性三个指标描述了县级财政困难的表现,分析了其困难形成的原因,包括政府越位、经济落后税源匮乏、财政供养人口庞大等,最后指出财政解困的路径,主要包括界定政府边界、开源、节流、重视公共预算及其监督等解决对策。 County-level financial difficulties directly restrict the supply of local public services. On the basis of field investigation, this paper takes L county of Yunnan Province as an example, and describes the performance of county-level financial difficulties by using three indicators: financial self-sufficiency, fiscal revenue as a share of GDP and fiscal revenue growth elasticity, and analyzes the reasons for its formation Including the offside of the government, the lack of tax sources in the backward economy, and the large population of the financial support. Finally, the paper points out the path of financial distress, which mainly includes solving the problems of defining the government boundary, opening up the economy, cutting expenditure, emphasizing the public budget and its supervision.