于1999年10月1日起正式实施的我国《行政复议法》，对现行行政复议制度作J许多重大改革。本文拟从林业行政复议案件的申请与受理，谈谈如何正确确定林业行政复议机关。实践中会经常碰到这样的问题，一旦发生了林业行政复议案件，当事人与有关部门对究竟应由哪个机关来受理复议? The “Administrative Reconsideration Law” of our country, which came into effect on October 1, 1999, has made many major reforms to the current system of administrative reconsideration. This article intends to apply for the case from the forest administrative reconsideration and acceptance, to talk about how to correctly determine the administrative organ for forestry administrative reconsideration. Practice will often encounter such a problem, once a case of forestry administrative reconsideration, the parties and the relevant departments on what should be accepted by the organs of reconsideration?