行政主体理论在行政法学的研究中占有非常重要的地位。笔者在对中外行政主体理论比较的基础上,分析了我国行政主体理论存在的缺陷及对行政法学研究和行政工作的消极影响,并就如何完善我国的行政主体理论阐述了笔者粗浅的看法。 Administrative subject theory occupies a very important position in the research of administrative law. Based on the comparison of the theory of administrative subject both at home and abroad, the author analyzes the defects of the theory of administrative subject in our country and its negative influence on the research and administration of administrative law, and elaborates on the author’s superficial opinion on how to perfect our administrative subject theory.