《行政诉讼法》明确规定,人民法院审理行政案件,以法律、法规为依据,以规章为参照,从而第一次从法律上确立了规章作为我国法的渊源的重要组成部分。为了适应法制建设发展的要求,促进规章自身规范化建设,很有必要到规章的有关问题开展研究。一、制定政府规章的主体资格 The “Administrative Procedure Law” clearly stipulates that for the first time, the People’s Court of Justice, when handling administrative cases based on laws and regulations and based on the rules, has established the law as an important part of the origin of our law for the first time. In order to meet the requirements of the development of the legal system and promote the standardization of the regulation itself, it is necessary to conduct research on the relevant issues of the regulation. First, the formulation of government rules the main qualifications