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目前我国行政诉讼法关于举证责任的分担规则的规定虽然有其理论基础,但这一规定过于原则,并且从司法实践上看,随着行政诉讼争议案件越来越多,法院和诉讼当事人却缺少一些理性的、清晰的、可供司法操作的举证责任分担规则,针对此问题本文首先从举证责任的概念,内容入手,接着对行政诉讼举证责任分担的价值基础进行了论证,最后提出用价值衡量的方法来完善行政诉讼举证责任的分担规则的建议.
At present, the provisions of our country’s Administrative Procedure Law on burden-sharing rules have their theoretical basis, but this provision is too principled, and from the perspective of judicial practice, with the increasing number of disputes in administrative litigation, the courts and litigants are lacking In order to solve this problem, this article begins with the concept and content of the burden of proof, and then demonstrates the value basis of the burden of proof in administrative litigation. Finally, it puts forward that using value measurement Method to improve the burden of proof in administrative litigation to share the rules of the proposal.