西方国家行政主体与法人制度的关系十分紧密。这源于法律主体理论与法人制度的深层勾连。我国行政主体与法人制度之间的关系却遭到了忽视和扭曲,致使行政主体理论出现诸多缺陷。我国行政主体理论重构必须着重厘清行政主体与法人制度之间的关系,特别应当明确行政主体一般情形下必须具备公法人资格。 The relationship between the administrative body and the legal person system in western countries is very close. This stems from the legal subject theory and the legal system of the deep link. The relationship between the administrative body and the legal person system in our country has been neglected and distorted, resulting in many defects in the theory of the administrative body. In order to reconstruct the theory of administrative subject in our country, the relationship between administrative subject and corporate one must be clarified. In particular, it should be clear that under the general situation of administrative subject, it is necessary to have the qualification of public legal person.