《中华人民共和国行政诉讼法》(以下简称行政诉讼法)的颁布和实施,将行政机关行使职权的行政管理活动大范围置于国家司法监督之下,为防止行政机关侵犯企业的法定经营自主权,维护企业的合法权益,提供了法律保证。在转换企业经营机制,把企业推向市场的今天,正确灵活地运用《行政诉讼法》,对维护企业在生产经营和市场竞争中的合法权益,具有重要的现实意义。一、行政诉讼的受案范围和起诉条件1、人民法院受理行政案件的范围。根据《行政诉讼法》,行政管理的各个领域都可以引起行政诉讼。企业要提起行政诉讼,必须针对行政机关在行使职权过程中,对特 The promulgation and implementation of the Administrative Procedure Law of the People’s Republic of China (hereinafter referred to as the Administrative Procedure Law) places the administrative activities exercised by the executive authorities in a wide range under the supervision of the state. In order to prevent the administrative authorities from violating the statutory management autonomy of the enterprises , Safeguarding the legitimate rights and interests of enterprises, provided a legal guarantee. Today, when we change the operating mechanism of enterprises and bring the enterprises to the market, the correct and flexible application of the “Administrative Procedure Law” is of great realistic significance for safeguarding the legitimate rights and interests of enterprises in production, operation and market competition. I. Scope of Accepting Cases and Prosecutions in Administrative Litigation 1. People’s courts accept the scope of administrative cases. Under the Administrative Procedure Law, administrative litigation can be triggered in all areas of administration. Enterprises to bring an administrative lawsuit, must be directed at the executive authorities in the exercise of powers in the process, the special