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本文从行政诉讼的目的出发推导行政诉讼举证责任的分配原则:行政诉讼的首要目的在于控制政府权力,因此举证责任的分配必须以被告负举证责任为原则;行政诉讼的另一重要目的是保证行政效率,因此行政相对人也应当承担必要的举证责任。同时在具体举证责任的分配中,只有在控权和效率这两种价值的权衡之下才能够得出合理的结论。
In this paper, the purpose of administrative proceedings is to deduce the principle of the distribution of the burden of proof: the primary purpose of administrative proceedings is to control the power of the government. Therefore, the distribution of the burden of proof must be based on the defendant’s burden of proof. Another important purpose of administrative litigation is to ensure that administrative Efficiency, so the administrative counterparts should also bear the necessary burden of proof. At the same time, in the distribution of specific burden of proof, only reasonable balance can be drawn between the two values of control and efficiency.