《行政诉讼法》实施二十多年来,对保障公民的人身、财产权利,促进行政管理的法治化、高效化,推进市场经济体制的建立和完善,加快宪政和法治社会建设的步伐,起到了至关重要的作用。但随着行政管理的内涵、外延不断地发展,行政行为这一概念也在发展,行政诉讼法在实施过程中就不断地暴露出其局限性。尤其是在行政诉讼受案范围这个论题上存在着诸多问题和争议,并不断引发学术争论。文章也探讨了对行政诉讼受案范围的理解。 Over the past two decades since its implementation, the Law on Administrative Proceedings has guaranteed the personal and property rights of citizens, promoted the rule of law and efficiency in administrative management, promoted the establishment and perfection of the market economic system, and accelerated the pace of constitutional and law-based social construction. To the crucial role. However, with the connotation and extension of administrative management, the concept of administrative act is also developing. The administrative procedural law constantly exposes its limitations during its implementation. In particular, there are many problems and controversies on the subject of the scope of the administrative litigation cases, and constantly lead to academic controversy. The article also explores the understanding of the scope of the administrative proceedings.