The invention discloses a high-salinity agricultural irrigation back water and soil improvement constructed wetland substrate structure and a constructing method thereof, belonging to the field of environmental protection. The substrate disclosed by the invention makes use of pollution-free soil, desulfurization gypsum, coal ash, coal gangue and gravel; wetland plant mainly includes reed and cattail; high-salinity agricultural irrigation back water serves as a receiving water body; inflow water is shut off when draining water at each time, and rest water just covers the gravel part after the drainage. Natural reoxygenation is implemented on the wetland through functions from water declining and water infiltration after the drainage. After operating an experimental wetland for one year, wetland plant is reaped and ground, and deposited sludge, matrix and plant root in the wetland are excavated and are uniformly mixed for saline-alkali soil improvement, showing that the experimental wetland achieves goals of treating wastes with wastes and recycling wastes. The wetland substrate structure disclosed by the invention is simple in structure, easily available in material and quite low in construction cost, and the structure has strong application value in respects of high-salinity agricultural irrigation back water treatment and water soil improvement.