机关事务与政府相伴而生，是政府运行的基础性环节，为党和国家中心工作服务，通过保障政府履行职能从而间接服务于社会。机关事务治理现代化的前提是确保主管部门职能完整，实践中各级机关事务部门应该是纵横向职能同构的，但调研发现县级机关事务部门职能定位纵横向上是不一致的，呈现“上下不对口，左右没对齐”的异构形态。组织趋同理论认为：在科层制的效率机制与合法性机制下，不同组织的结构和功能会全面趋同。现实与理论之间的反差表明县级机关事务部门职能定位的影响机制尚未厘清，需要进一步的理论探索和实证支持。本文研究的核心理论问题：我国科层制县级机关事务部门职能定位为何没有横向同构？基于此，本研究从资源依赖理论出发构建分析框架和理论假说，从县级政府组织场域中挖掘解释变量。采用以定性为主、定性与定量相结合的混合研究范式，设计定量和定性两种实证研究方案：通过问卷调查收集数据，进行无序多分类逻辑回归，验证变量间的因果关系及影响方向；有目的地选择3个区县作为典型案例，利用过程追踪、半结构访谈等方法搜集实证资料，揭示变量间的具体影响机制。研究结果较好地支持了分析框架和理论假说。除宏观环境和微观部门特征外，县级机关事务部门职能定位主要受场域资源约束影响，机构和人员编制、本级党委政府及领导者的战略思维是场域中最主要的稀缺资源，机关事务部门自身运行能力是改善外部资源约束的重要力量。不同资源约束条件下产生多元型、复合型、单一型职能定位，相应形成整体式、互补式、协同式职能组合。资源约束影响工作效能，职能定位以现实需求为导向，根据实际情况权变调整，履职过程中进行模糊性处理。应通过优化治理结构、做好顶层设计、推进职能法定化、加强行政伦理道德建设、提升运行能力等举措构建现代化的县级机关事务职能体系。本文在研究选题和研究内容上有所创新，①理论贡献：有利于丰富科层制政府组织中横向间政府职责体系构建研究，补充职责异构理论观点，增强组织趋同理论在不同资源约束条件下的解释力，拓展资源依赖理论的应用领域；②数据指标贡献：选取的数据样本和指标变量可对未来机关事务治理研究提供借鉴；③实践贡献：有助于认识和理解县级机关事务部门职能定位、履职现状和工作效能差异，完善县级机关事务治理体系，在更高层面推进各级机关事务治理现代化实践。

Accompanying government, government offices are the basic link of government operation, serving the central work of the Party and the Country, and indirectly serving the society by guaranteeing the performance of government functions. The premise with the governance modernization of government offices is to ensure competent administration function is complete, Government Offices Administration of all levels in practice should be isomorphic in vertical and horizontal directions, but the survey found the function orientation of county-level Government Offices Administration is not consistent in vertical and horizontal directions. It presents a heterogeneous form of "not aligned up and down, not aligned left and right". Organizational convergence theory holds that under the efficiency mechanism and the legitimacy mechanism of the bureaucracy, the structure and function of different organizations will converge comprehensively. The contrast between the reality and the theory indicates that the influence mechanism of the function orientation of county-level Government Offices Administration has not been clarified yet, and further theoretical exploration and empirical support are needed.The core question of this paper is: why is there no horizontal isomorphism in the function orientation of the county-level Government Offices Administration of the bureaucratic system in China? In view of this, this study builds an analytical framework and theoretical hypothesis based on the Resource Dependence Theory, and excavates explanatory variables from the organizational field of county-level government. The mixed paradigm of qualitative and quantitative research is adopted. Two empirical research schemes, quantitative and qualitative, are designed: Data are collected through questionnaire survey, and disordered multi-classification logistic regression is performed to verify the causal relationship and influencing directions between variables. Three districts and counties are selected purposefully as typical cases, and empirical data are collected by using process tracking, semi-structured interview and other methods, reveal the specific influence mechanism among variables.The result supports the analytical framework and theoretical hypothesis. In addition to the macroscopic environment and microscopic department characteristics, the function orientation of county-level Government Offices Administration is mainly affected by field resource constraints, organization and staffing, the party committees and governments at the corresponding level and the leader's strategic thinking is the most important scarce resource in the field, the operating capability of Government Offices Administration is an important force to improve external resource constraints. Under different resource constraints, multi-type, compound and single function orientation will be formed.integrated, complementary and cooperative function combinations will be formed accordingly.Function orientation is oriented by actual needs, adjust according to the actual situation in the implementation, and deal with fuzziness in the performance of function. The modernized county-level functional system of government offices should be constructed by optimizing the governance structure, doing a good job of top-level design, promoting the legalization of functions, strengthening the construction of administrative ethics and enhancing the operation ability.This paper has some innovations in research topic selection and research content:①Theoretical contribution. It is beneficial to enrich the research on the horizontal inter-governmental responsibility system in the bureaucratic government organization, supplement the viewpoint of the responsibility isomorphism theory,enhance the explanatory power of the organizational convergence theory under different resource constraints, and expand the application field of the resource dependence theory. ②Contribution of data indicators. The selected data samples and indicator variables can provide reference for the future research of government offices governance. ③Practical contribution. It is helpful to know and understand the functional orientation, duty performance status and work efficiency differences of county-level Government Offices Administration, improve the governance system of county-level government offices, and promote the modernization practice of government offices governance at all levels at a higher level.