我国现行行政诉讼制度不能有效化解行政纠纷,追根溯源,原因在于行政审判制度价值追求与目标设定存在缺陷。现行《行政诉讼法》将其立法目的确定为“保证人民法院正确、及时审理行政案件,保护公民、法人和其他组织的合法权益,维护和监督行政机关依法行使行政职权。”该目标设定具有多元性与全面性,却存在内在的紧张关系。本文旨在通过探讨我国行政诉讼制度设计所采纳的理论借鉴与其在实践中的“中国式困境”来寻求目标设定缺陷的根源,进而对行政审判的价值追求与目标设定进行反思与重塑,以行政纠纷实质性解决为视角,以“依法行政阶段论”为理论平台,建议以“保护公民、法人和其他组织的合法权益”为行政审判制度的唯一价值追求和目标设定,以期达到行政纠纷实质性解决的目的 The current system of administrative litigation in our country can not effectively resolve the administrative disputes and trace its origins. The reason lies in the shortcomings of the value pursuit and goal setting of the administrative trial system. The current “Administrative Procedure Law” defines its legislative purpose as “guaranteeing that the people’s courts correctly and promptly handle administrative cases, protect the lawful rights and interests of citizens, legal persons and other organizations, and maintain and supervise the executive authorities to exercise their administrative powers in accordance with the law.” Given its diversity and comprehensiveness, there are inherent tensions. The purpose of this article is to seek the root causes of the goal-setting defects by exploring the theory adopted by China’s administrative litigation system design and its “Chinese-style predicament ” in practice, and then to reflect on the value pursuit and goal setting of the administrative trial From the angle of substantive settlement of administrative disputes and “theoretical stage of administrative legally administration”, it is suggested that “protecting the legitimate rights and interests of citizens, legal persons and other organizations” be the only value pursuit of administrative trial system and Goal setting, in order to achieve the substantive settlement of administrative disputes purposes