一般认为,目前我国行政诉讼被告资格的确认以行政主体为标准,这一规则给行政诉讼法的实施带来了不利影响。以行使权力时的行为是否为行政行为为标准,以保护公民、法人和其他组织的合法权益为目标,则非行政主体等都可成为行政诉讼被告。我们必须对我国行政诉讼被告资格做出反思。 It is generally believed that at present, the confirmation of the qualifications of defendants in administrative litigation in our country is based on the administrative body, which has adversely affected the implementation of the Administrative Procedure Law. Taking the act of exercising power as the standard of administrative action and the goal of protecting the lawful rights and interests of citizens, legal persons and other organizations, non-administrative subjects and the like can become defendants in administrative litigation. We must reflect on the qualifications of defendants in administrative litigation in our country.