我国公民享有广泛的合法权利,保护行政相对人的这些权利是我国民主与法治建设的基本要求。根据我国法律的规定,绝大多数行政复议行为都不是终局的行政行为,当事人仍有提起行政诉讼的权利。因此,为适应人民法院行政审判工作的需要,笔者建议应着手对《行政诉讼法》的修改,摒弃保护权利的限制,扩大相对人受保护权利的范围,以确保行政诉讼与行政复议受案范围的统一,这也是推动我国人权保障,民主法治国家建设事业的迫切需要。 Citizens in our country enjoy a wide range of legal rights and the protection of these relative rights of the administrative counterparts is the basic requirement for the construction of democracy and the rule of law in our country. According to the law of our country, the vast majority of administrative reconsideration acts are not the final administrative act, and the parties still have the right to institute administrative proceedings. Therefore, in order to meet the needs of people’s court administrative adjudication work, the author suggests that we should proceed with the revision of the “Administrative Procedure Law”, abandon the restriction of the right of protection and expand the scope of the right of the relative person to be protected to ensure the scope of the administrative proceedings and administrative reconsideration This is also an urgent need to promote the cause of building human rights guarantees and building a democratic country under the rule of law.