【内容提要】项目制作为一种自上而下资源配置形式自20世纪90年代中期分税制以来日渐凸显，并溢出财政领域成为国家治理和贯彻政策任务的一个重要机制。本文有三个目标：一是通过项目制研究文献的梳理和述评，提炼项目制要素特点产生的不同组织形态；二是在这一基础上，从 “控制权”理论视角提出一个分析框架，用以分析解读项目制的不同权威类型、条件和博弈过程；三是从权威体制与有效治理的基本矛盾着眼，讨论项目制在国家治理中的意义。

【关键词】项目制　控制权　国家治理

Abstract： The project system， a top-down form of resource allocation in China， has been gaining prevalence since the implementation of the tax sharing system in the mid 1990s. It has gone beyond the financial sector and become an important mechanism in the governance and policy enforcement of the state. This paper has three aims. First， by sorting out and reviewing the existent literature on the project system， the paper tries to extract the various organizational modalities created by the essential features of the project system. Second， following from the first point， the paper tries to put forth an analytic framework from the perspective of the theory of “controlling power” to analyze and interpret the various authority types， conditions and game process in the project system. Third， given the fundamental contradiction between authority system and effective governance， the paper discusses the meaning of the project system in state governance.

Keywords：the project system， controlling power， state governance