既判力的根据所探讨的是当事人为什么受到既判力约束的问题。民事判决既判力的根据,理论界主要有制度效力说、程序保障下的自我归责说、双重根据说和国家审判权说。在行政诉讼中,由于行政相对人和行政主体是两种性质不同的当事人,因此,行政相对人和行政主体受既判力约束分别存在不同的根据。 The basis of res judicata is the question of why the parties are bound by the res judicata. The basis of civil judgment is the basis of res judicata. The theory circles mainly have the effect of the system. The principle of self-imputation under procedural safeguards is based on the theory of state jurisdiction. In the administrative lawsuit, because the administrative counterpart and the administrative subject are two different parties in nature, there are different grounds for the resignation of the administrative counterpart and the administrative subject.