当前,行政诉讼法赋予行政法规的行政审判依据地位受到了质疑。从外国的行政审判理论与实践来看,各种效力层级不同的行政立法对法院并无绝对的约束力,法院在审理行政案件时均可以对它们的合法有效性进行审查,因而它们不具有行政审判依据地位。从我国宪法的有关规定来看,行政法规不能成为人民法院审理案件的依据规范,行政诉讼法赋予行政法规行政审判依据地位是违反宪法的,应当予以纠正。 At present, the Administrative Procedure Law gives the basis for the administrative judgment of administrative regulations has been questioned. From the foreign theory and practice of administrative trial, all kinds of administrative legislation with different levels of effectiveness have no absolute binding force on the courts. When the courts hear administrative cases, they can examine their legal validity and therefore they do not have administrative Trial basis. Judging from the relevant provisions of our country’s constitution, administrative laws and regulations can not be the basis for the people’s courts to handle cases. Administrative procedural law is an unconstitutional basis for the administrative trial of administrative law and regulations and should be rectified.