1．关于诉讼管辖。按照管辖理论和我国法律规定，附带民事诉讼与行政诉讼必须属于一个法院管辖，并同属一种审判程序。民事诉讼法规定的民事案件管辖的一般原则是原告就被告，行政诉讼法规定行政诉讼一般由最初作出具体行政行为的行政机关所在地法院管辖。问题就在此，当附带民 1. About litigation jurisdiction. According to the theory of jurisdiction and the provisions of our law, incidental civil and administrative proceedings must belong to one court and belong to one trial. The general principle of the jurisdiction of civil cases stipulated in the Civil Procedure Law is that the plaintiff shall defend the defendant. Administrative procedural law stipulates that administrative proceedings are generally governed by the court where the administrative organ that originally made the specific administrative act is located. The problem here, when incidental people