中文摘要：

政府职能转变合约的实施缺乏第三方承担,在第二方承担也缺乏力度的情况下,这个合约的实施主要依靠第一方——政府承担。转变政府职能实际上是中央政府主导的强制性制度变迁,制度接受者和制度决定者之间存在不同的效用函数,所以政府职能新制度无法通过行为自律在地方政府中得到充分实施;同时,中央政府作为第一方内部另一个主体,对地方政府职能转变的监管力度不够。这样,地方政府职能难以转变成为必然。

英文摘要：

The change of governmental functions was carried out by the first party--government, since the third party couldn＇t bring it into force and the second party also couldn＇t make greater efforts. The change of governmental functions is actually a mandatory system change led by the central government. There are different utility functions between the recipient of system and the maker of system, so the new government functions failed to be fully implemented by self-regulation in local government. At the same time, the central government, as the other party of the first party, failed to fulfill its obligation to supervise the function change of local governments, thus, the failure of the function change of local governments is inevitable.