我国行政补贴领域存在立法滞后、定性不准、信息不透明、绩效评估制度欠缺以及救济制度不明确等不足。完善我国的行政补贴制度 ,需要 :强化对中小企业、落后地区以及高新技术产业的补贴 ;根据补贴数额确定不同主体的补贴规则制定权限 ;在规则制定程序上要体现公开和民主参与的精神 ;根据补贴的不同性质确定不同的实施方式 ;扩大可诉行政行为的范围 ,将行政补贴规则纳入行政诉讼受案范围 The administrative subsidy field in our country lags behind in legislation, is not allowed to be qualified, the information is not transparent, the system of performance appraisal is deficient, and the relief system is not clear. Perfecting the system of administrative subsidy in our country requires: strengthening subsidies for small and medium-sized enterprises, backward regions and high-tech industries; determining subsidy rules for different subjects according to the amount of subsidies; establishing rules of procedure for the spirit of openness and democratic participation; Different nature of subsidies to determine different ways of implementation; to expand the range of possible administrative actions, the administrative subsidies included in the scope of administrative proceedings