首轮修志,曾对党委决策与政府施政进行了深入研究,取得了丰硕成果,各市县志大多设置党委决策与政府施政章节。进入第二轮修志以来,方志理论研究继续深化。本文分析第二轮志书党委决策与政府施政记述存在的问题,从选取事项、记述要素、记述角度、篇目设置等方面进行了探讨。 In the first round of revision, the party committee made an in-depth study on policy-making and government governance and achieved fruitful results. Most of the county magazines in cities and municipalities set the chapter on party policymaking and government administration. Since entering the second round of revision, the research on the theory of chronicles continues to deepen. This article analyzes the problems in the second round of reviewing the party committees’ decision-making and government governance, and discusses the issues of selection, description elements, description and setting of articles.