行政主体是行政法学中的基本概念。要真正做到“依法行政” ,就必须对行政权的享有者和执行者 ,即行政主体加以界定。本文通过对西方主要法治国家行政主体理论的比较研究 ,指出了我国行政主体理论的不足之处 ,并提出完善该理论的几点建议 :(1)对行政权的设定主体加以明确界定 ;(2 )注重对行政职权实际操作者的研究 Administrative subject is the basic concept in administrative law. If we really want to “administer according to law,” we must define the beneficiaries and executors of executive power, that is, the administrative body. This paper points out the shortcomings of the theory of administrative subject in our country and puts forward some suggestions to improve the theory through the comparative study of the main subject of the rule of law in western countries: (1) to define clearly the main body of administrative power; 2) Focus on the actual operator of administrative research