一当行政机关以公断人的身份就民事争议作出处理与裁决,而一方当事人不服,或者双方当事人都不服而起诉到人民法院时,人民法院是把它视为行政争议从而由行政审判庭受理呢?还是把它视为民事争议从而由民事审判庭审判呢?这是一个由行政权与司法权的交叉引出的问题。关于这个问题,行政诉讼法未作规定,于是在理论界和实际工作者中引起了争论,出现了三种不同的意见。第一种意见认为,人民法院应作为民事案件受理。例如最高人民法院1987年7月31日《关于如何适用土地管理法第十三条和森林法第十四条的批复》中说:“土地管理法第十三条、森林法第十四条规定,当事人之间发生的土地、林木、林地所有权和使用权争议由县级以上 When the administrative organs handle and decide on civil disputes in the style of an umpire, and one party refuses to accept or neither party sues and sue to the people’s court, the people’s court treats it as an administrative dispute so that it can be heard by the administrative court Or is it treated as a civil dispute and tried by civil trial courts? This is a question that arises from the cross between executive power and judicial power. On this issue, the Administrative Procedure Law has not provided for the provisions, so in theory and practitioners has caused controversy, there have been three different opinions. The first opinion is that people’s courts should be accepted as civil cases. For example, the Supreme Court’s Reply on How to Apply Article 13 of the Land Administration Law and Article 14 of the Forest Law of July 31, 1987 states: ”Article 13 of the Land Administration Law, Article 14 of the Forest Law Provisions, the parties occurred between the land, trees, woodland ownership and rights disputes over the county level