中国的行政主体理论是应行政诉讼被告确认制度之需而发展起来的,因此并不具备真正的行政主体概念的内涵特征。理论和实践上的通常做法是,将行政主体概念的外延和行政诉讼被告的外延等同起来。本文认为中国的行政主体理论和行政诉讼被告确认制度之间应该按照各自规律理清关系,放弃将行政主体的外延等同于行政诉讼被告的外延的做法。 The theory of administrative subject in China is developed according to the need of the confirmation system of the defendant in administrative lawsuit. Therefore, it does not possess the connotation of the true concept of administrative subject. The common practice in both theory and practice is to equate the extension of the concept of administrative subject with the extension of the defendant in administrative litigation. This paper argues that the relationship between administrative theory in China and that of defendants in administrative litigation should be clarified in accordance with their respective laws, and the practice of equating the extension of administrative entities with that of defendants in administrative litigation should be abandoned.