忠诚、忠祥公司诉河南省发改委撤销复函一案经过一审、二审以及再审均被驳回,这与行政指导不可诉的法治现状密切相关。从国外的案例考察结果可以看出,国外的一些国家已经把政指导列入到可诉的范畴。现实中,这种行为造成公民正当权益损害的事实确实存在,可是我国却因传统理论的影响并没有把其列入司法审查。行政指导虽不是直接发生法律后果,但经常发生实际上的强制后果。我国如果将行政指导所引发的纠纷列入诉讼的受案范畴,对其违法或者不当的行为进行司法审查,那么这样将有利于维护公民的正当权益,推进行政指导的法治化。 Loyalty, Zhongxiang Company v. Henan Province Development and Reform Commission revoked the case of a case after the first instance, the second instance and the retrial were rejected, which is closely related to the status quo of the rule of law in which administrative guidance can not be prosecuted. As can be seen from the case study of foreign countries, some foreign countries have included political guidance into the prosecutable category. In reality, the fact that such acts cause damage to the legitimate rights and interests of citizens does exist. However, our country did not include it in judicial review because of the influence of traditional theories. Although administrative guidance is not a direct consequence of law, it often leads to de facto coercive consequences. If our country includes the administrative guidance-induced disputes in the lawsuit cases and conducts judicial review of their illegal or improper behaviors, then this will be beneficial to safeguarding the legitimate rights and interests of citizens and promoting the legalization of administrative guidance.