在行政诉讼中,针对经过行政复议的案件,我国相关法律在确认被告和管辖法院这两个问题上的规定存在缺陷,行政诉讼法与相关的司法解释并没有在这两个问题上作出科学、合理,一致性的规定。本人通过对于法律条文的文本分析指出规定的漏洞,通过对于法律的价值分析提出解决问题的方案,并阐明其价值和意义。 In administrative litigation, in the case of administrative reconsideration, the relevant laws in our country have defects in the confirmation of the two issues of the defendant and the competent court. The Administrative Procedure Law and the related judicial interpretations do not make any scientific, Reasonable, consistent rules. Through the analysis of the text of the law, I pointed out the stipulated loopholes, proposed the solution to the problem through the value analysis of the law, and clarified its value and significance.