一、问题的提出在探讨完善我国行政诉讼管辖之时,首先必须承认,我国行政诉讼法对行政诉讼管辖作了比较详细而又相对科学的规定。这些规定既方便了当事人进行诉讼,行使诉权,又便于人民法院及时、正确地行使审判权,同时,又做到了法院之间合理分工,原则性与灵活性相结合。我国行政诉讼法为审判权的合理实现,规定了多种 First, the issue raised In discussing the improvement of our jurisdiction over administrative litigation, we must first recognize that China’s administrative litigation law on administrative jurisdiction made a more detailed and relatively scientific provisions. These provisions not only make it convenient for litigants to exercise litigation and litigation rights, but also facilitate the people’s courts in exercising the right of trial in a timely and correct manner. At the same time, they have also made reasonable division of labor between courts and principles and flexibility combined. The Administrative Procedure Law of our country is a reasonable realization of judicial power and stipulates many kinds