我国的行政诉讼被告制度存在基础错乱、规定复杂的问题。这是因为我国行政主体理论错解并误用了德国、日本等西方国家的行政主体理论及制度。为了消除现有行政主体理论的负面影响,解决行政诉讼被告确定难的问题,应当确立由行政行为主体在形式上担当行政诉讼被告的原则。 China’s system of defendants in administrative proceedings there is a basis for the existence of confusion, the provisions of complex issues. This is because China’s administrative subject theory misunderstood and misused the administrative subject theory and system of western countries such as Germany and Japan. In order to eliminate the negative influence of the existing administrative subject theory and solve the problem that the defendant of the administrative lawsuit is difficult to determine, the principle that the main body of the administrative act should play the role of the defendant in administrative litigation should be established.