对于行政机关能否以第三人身份参加行政诉讼，理论界向来存在两种对立的观点，司法实践也一直为之困扰。回溯行政机关行政诉讼第三人地位之研讨，不可忽视的是，早在行政诉讼立法过程中，即已存在行政诉讼是否存在第三人的争论。①行政诉讼法第二十七条规定：“同提起诉讼的具体 There are always two opposing views about whether the executive can take part in administrative litigation as a third person, and judicial practice has always been troubled by it. Reviewing the status quo of the third party in administrative litigation can not be neglected. As early as in the process of administrative litigation, there exists a third-person controversy in administrative litigation. (1) Article 27 of the Code of Administrative Procedure stipulates: ”The same as the specific lawsuit