从行政诉讼作为审查具体行政行为合法性的法律机制看 ,行政机关据以作出具体行政行为的其他规范性文件不属司法认知事项而为被告的举证事项 ;而结合行政诉讼的任务与现行立法的规定来分析 ,此类规范性文件实为一种行政诉讼证据。 From the administrative litigation as a legal mechanism to examine the legitimacy of a specific administrative act, the other normative documents that the administrative organ according to which to make a specific administrative act are not the matters of judicial cognizance but the defendant’s burden of proof; and combining the task of administrative litigation with the existing legislation Of the provisions to analyze, such a normative document is actually a proof of administrative proceedings.