Abstract: As an important institutional tool to optimize the allocation of resources and stabilize the macro-economy, policy essentially bears and embodies the policy attention and internal governance logic of the main body of governance in a specific period. In fact, the difference in attention of local specialization, refinement, differentiation, innovation policies reflects the different value judgments and strategic choices of local governments on the role orientation, cultivation concept and the focus of local government work. What is the "isomorphism" of local policies under the guidance of superior policies? What are the differences in the level of attention allocation of specialization, refinement, differentiation, innovation policies in different places? How is the relationship between isomorphism and isomeric balanced? What is the logic behind it? Answering these questions scientifically is helpful to further understand the inherent laws and logic of local government policy actions, and has important theoretical and practical significance for local governments to formulate differentiated and targeted specialization, refinement, differentiation, innovation strategies and improve the efficiency of cultivating specialization, refinement, differentiation, innovation enterprises. Taking China's specialization, refinement, differentiation, innovation policies promulgated in 2011-2021 as a sample, this research compares the attention distribution structure in local policy-making by using grounded theory, natural language processing, content analysis and other theoretical methods, and reveals the isomorphism and isomeric characteristics of attention distribution in policies at the same level, thus providing a new perspective for understanding government decision-making. The research findings are as follows: First, the focus of the whole country's attention is the overall goal level - creat-ing an innovative environment; the critical task level - operating management; and the detailed measure level - service system; Second, the national and local policy attention has strong isomorphism. Under the goal of technology vertical deepening, Henan, Anhui, Gansu and other places are similar to the national attention distribution, showing the characteristics of ignoring technology innovation and cooperation; With the goal of horizontal market expansion, Guangdong, Jiangsu, Fujian and other places have the same distribution of attention as the whole country, showing the characteristics of focusing on brand building and business management; Under the goal of creating an innovative environment, local governments have shown the isomorphic characteristics of focusing on organizational security; Third, the policy attention differences of 29 provinces coexist, and can be divided into three categories according to the differences under the goal of vertical deepening of technology, namely "emphasis on cooperation and supporting,""emphasis on technological innovation," and "emphasis on technological innovation and cooperation and supporting." Under the goal of horizontal expansion of the market, according to the differences, it can be divided into three categories, namely "emphasis on brand building,""despise brand building," and "despise business management and brand building." This is also a reflection of the adjustment made by local governments according to the resource endowment based on implementing the instructions of their superiors. Based on the above discussion, this research puts forward the following suggestions. First, technological innovation and cooperative support are the foundation and responsibility of specialization, refinement, differentiation, innovation enterprises. Although some areas emphasize technological innovation and cooperative support as policy priorities, this goal needs to be strengthened from the overall level of the country. As the "chain chief " of the main industrial chain, the government can explore the establishment of a "specialization, refinement, differentiation, innovation" demonstration zone for small and medium-sized enterprises, form an industrial cluster for small and medium-sized enterprises, attract the vertical alliance of large enterprises, and help the "chain owners" coordinate the supply relationship of intermediate inputs and important production factors, so as to realize collaborative innovation among enterprises and collaborative support of the industrial chain. Second, build a policy response to the development characteristics of "specialization, refinement, differentiation, innovation" of small and medium-sized enterprises. Specialization, novelty and characteristics of "specialization, refinement, differentiation, innovation" enterprises are the highlights of their development. Their growth and development not only need to deepen a single focus field vertically with technical originality as the core, but also need to expand diversified market application scenarios horizontally through highly open potential, so they can consciously pay attention to the technological research and development and market expansion needs of enterprises. Third, the policy should gradually shift to "quasi-"specialization, refinement, differentiation, innovation enterprises. On the one hand, it is necessary to build a more accurate and effective mechanism to quickly and accurately identify potential specialization, refinement, differentiation, innovation; On the other hand, expand the scope of gradient cultivation, extend the policy coverage, support "quasi-"specialization, refinement, differentiation, innovation enterprises to build social networks, link industrial chains, break through the "ceiling" of resource pools, and help potential small and medium-sized enterprises to cross the key threshold of "specialization, refinement, differentiation, innovation ".

Key words: isomorphism, isomeric, specialization, refinement, differentiation, innovation, policy attention