随着社会经济的发展,在横向方向上的政府职责区分越来越细化的同时,纵向方向上的政府职责却没有得到明显的分化,“职责同构”问题并没有得到完善的解决。本文以佛山市政府为例,通过归纳出以佛山—顺德—容桂街道为例的权威链上的各层级政府机构的设置情况,以此来梳理佛山市纵向上的政府职能关系,深入理解地方政府“职责同构”的问题。 Along with the socio-economic development, the government duties in the horizontal direction are more and more differentiated. Meanwhile, the government duties in the vertical direction have not been obviously differentiated. The issue of “the same structure of duties and responsibilities” has not been satisfactorily solved . This paper, taking Foshan municipal government as an example, summarizes the government functions and relationships in Foshan vertical direction by summing up the setting of government agencies at all levels in Foshan - Shunde - Ronggui streets as an example, “Responsibility isomorphism ” problem.