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在行政争议与民事争议交错发生、民事争议与具体行政行为关联的情况下,争议的当事人可以有不同的诉讼选择,但诉讼的最终目的都是为了确定民事权利。建立民事诉讼附带行政诉讼制度有其充分的必要性与合理性。民事诉讼附带行政诉讼可以扩大审判权对行政权的制约监督范围,有利于提高司法效率、维护司法统一,充分保障公民、法人或其它组织的合法权益。
Where administrative disputes and civil disputes are staggered and civil disputes are associated with specific administrative actions, litigants may have different litigation options, but the ultimate purpose of litigation is to determine civil rights. It is necessary and reasonable to establish the system of administrative proceedings incidental to civil litigation. Civil litigation with administrative litigation can expand the scope of the jurisdiction of the judicial power over the administrative power, improve judicial efficiency, safeguard the judicial unity, and fully guarantee the legitimate rights and interests of citizens, legal persons and other organizations.