在我国,行政诉讼的标的是什么,范围及表现形式有哪些,一直是理论和实践中不甚明了的问题。所谓行政诉讼标的,就是指当事人因行政权的行使而发生争议要求法院作出裁决的那部分法律关系。由于各国法律规定有所不同,诉讼标的的具体表述也不尽相同,但实质内容是一样的:公民、组织只能就行政机关作出的影响自身权益的具体正式决定(包括作为和不作为)提起行政诉讼。我国许多行政法律、法规的罚则中都规定“不服行政机关处罚或其他处理决定的,可以向人民法院起诉”。人民法院审理行政案件主要“审查主管机关依职权所作的行政处罚决定和其他处理决定是否合法正确,在查明情况的基础上作出公正判决”。鉴于我国的实际情况和国外一些经验,我们认为,行政诉讼标的在行政诉讼法研究中有重大的理论和实 In our country, the subject of administrative litigation is what, scope and manifestations of which has always been the theory and practice of the problem is not clear. The so-called object of administrative litigation, refers to the parties due to the exercise of administrative power and controversial part of the legal proceedings that the court ruling. Due to the different laws and regulations in each country, the specific formulation of the subject matter of the litigation varies. However, the substance is the same: citizens and organizations can only bring about specific official decisions (including acts and omissions) that affect the rights and interests of the administrative organs Administrative Litigation. Many of China’s administrative laws and regulations have stipulated in the penalties that “they can sue the people’s courts if they are not satisfied with the punishment imposed by the administrative organs or other handling decisions.” The people’s courts mainly handle administrative cases “to examine whether the decisions of administrative authorities and other handling decisions made legally and correctly by the competent authority are fair and accurate and make a fair judgment on the basis of ascertaining the circumstances.” In view of the actual situation in our country and some foreign experiences, we think that the object of administrative litigation has great theory and practice in the study of administrative litigation law