中央与地方关系的制度安排与优化是我国政治体制改革的关键，但刻画地方与中央关系紧密度的政治地理因素及其微观经济后果尚未引起充分关注。本项目拟运用建模与实证手段，以政治地理为研究视角，企业投资决策为研究对象，探索政治地理影响企业投资扩张决策、创新投资决策和环保投资决策的机制与路径，分析企业为迎合地方政府构建响应策略的内生决定机制及其中介效应；进一步发掘中央政治选举、不同类型中央机关和地方官员的中央经历对企业不同投资决策的特殊影响，并评价其经济后果，提出政策建议。本项目尝试突破地方政府视角的局限，力图从中央与地方关系的非正式制度层面丰富政治过程影响企业投资决策的理论与实证文献，也有望为企业会计与财务行为的影响机制研究提供新的思路。

The arrangement and improvement of regimes referring to central-local relations is the key of political system reform in China, while political geography, stemming from local proximity to political power, attracts insufficient attention. This project explores the mechanism and path how political geography influences investment expansion decision, innovation investment decision and environmental investment expansion. The project also investigates endogenous mechanism of response strategy, as well as intermediary role in the relationship between political geography and enterprises’ investment decisions. Last but not the least, the project further investigates how the characteristics of political geography derived by central elections, different types of central authorities and central authorities’ working experience by local officials influence enterprises’ investment decisions. The project attempts to break through the limitation of local government, enrich the literature of how political process affecting enterprises’ investment decisions through the scale of informal relationship between local and central government, supply new ideas of influencing mechanism on enterprises’ accounting and financial behavior.