“谁行为,谁被告”是对我国现行行政诉讼被告确认规则“谁主体,谁被告”的完善,是人权理念的提升、依法治国方略的实施、中国加入WTO等现实国情决定的。文章从规则的宪政基础、现实基础等方面来探讨行政诉讼被告确认规则的理论基础,进而论证“谁行为,谁被告”的行政诉讼被告确认规则的合理性。 “Who act, who the defendant” is to our current administrative lawsuit defendant to confirm the rules “who is the subject, who the defendant,” the improvement is the promotion of human rights concept, the implementation of the strategy of governing the country according to law, China’s accession to the WTO and other realities. The article explores the theoretical basis of the confirmation of rules by the defendant of administrative litigation from the aspects of the constitutional basis and the realistic basis of the rules, and then proves the rationality of the rules in the administrative litigation defendant of “who act, who accused”.