我国现行行政诉讼费用承担制度在功能预设和制度实践上都有违行政诉讼的性质和宗旨,无益于法治政府的建设和人文关怀的法治理念彰显,应进行必要的改革。借鉴城外相关经验建立行政诉讼收费国家承担制度、健全原告诉讼成本按责任承担制度并扩大行政追偿范围将有利于正确发挥行政诉讼费用承担制度的价值导向作用。 In our country, the system of undertaking the cost of administrative litigation violates the nature and purpose of administrative litigation both in its function and in its system practice. It is not conducive to the construction of a government under the rule of law and the rule of law concept of humane care, and the necessary reforms should be carried out. Drawing on the relevant experiences in and out of the city, it is of great value to set up a national commitment system for administrative charges and to improve the cost-bearing system of plaintiffs and to expand the scope of administrative recovery.