二戰之後，為加強政府治理、完善公共服務，北歐國家施行了一系列的政府改革，造就了所謂的“北歐模式”（The Nordic Model）。屬於北歐國家中的芬蘭，在此基礎上憑藉其獨特國情形成了“芬蘭模式”：具有民主程序中強大的自下而上參與、資源利用上善用大型行政單位優勢、改革過程中堅持目標導向和政策的繼承性、實現方法上積極採用市場化手段、合作方式上強化跨境採購與研發等特點。本文採用文獻研究法，梳理了近30 年來芬蘭政府的改革歷程和主要成效，研究目的在“芬蘭模式”的基礎上提出政府改革的借鑒方向與創新路徑，結論指出，“芬蘭模式”成功之處包括：通過立法形式推進改革進程，引導企業的社會責任，強化改革成果；採取自上而下與自下而上相結合的戰略；有步驟地推進改革，注重政策的繼承性；重視地方政府，崇尚地方自治等。

After World War II, the Nordic countries carried out a series of government reforms, strengthen governance and improve the public services, creating a so-called ”Nordic Model”. Belonging to the Nordic countries, Finland government reform process have achieve a strong bottom-up participatory democratic procedures, made good use of the advantages of large administrative units in resource utilization, adhered to the goal-oriented and policy inheritance in reform process, used market-oriented means actively, cooperation mode and strengthened cross-border procurement, which have developed a unique ”Finnish Model”. This paper reviews the course of reform and main effectiveness of Finland government in past 30 years, then draw study direction and innovation path on the basis of the ”Finnish Model” of government reform, including: use legislation method to promote the reform process, guide corporate social responsibility to strengthen the reform results; take a combination of top-down and bottom-up strategy; carry forward the reform systematically as well as maintain policy inheritance; pay attention to local governments and respect local autonomy.