摘要:举证责任制度在行政诉讼过程中有着举足轻重的地位，因此该制度被喻为“诉讼脊梁”。但是，行政诉讼法已施行二十多年，现今的行政诉讼举证责任制度在实际操作中逐渐显现出其不足之处，过于粗略的规定难以解决不断发展的社会所衍生的新问题。因此，笔者通过阐述我国行政诉讼举证责任制度的立法现状，分析该制度存在的缺陷与不足之处，并通过借鉴该制度在国外的经验，提出对我国行政诉讼举证责任制度立法完善的构想。

关键词：行政诉讼；举证责任制度；立法完善

Abstract:In the administrative litigation process,the system of the burden of proof is of vital importance, so this system has been called  the “backbone”of legal actions.Although the the Administrative Litigation Law has been executed twenty years, the burden of proof in administative litigation system gradually shows its disadvantages in pratice.Nowadays,much too simple rules are difficult to solve new problems.So,according to the legislative situation which about the burden of proof in administative litigation system in our country,the writer analyze the deficiencies in this system.And by drawing on the experience of this system in other countries,the writer propose conception about how to perfect the rules of the burden of proof in administative litigation.

Key words: Administrative litigation; The system of the burden of proof; Legislative perfection

　　　举证责任制度旨在建立一种确定胜诉和败诉的规则，它是与一种不利的法律后果相联系的制度，其意义在于确定举证不能所带来的败诉风险由何方当事人承担。随着社会的发展，我国行政诉讼举证责任制度在实践中不断被发现许多缺陷。因此，从立法上进一步完善该制度，能够既有利于保障原告的合法权益，又有利于促使行政机关增强依法行政的责任心，同时也有利于兼顾国家利益、公共利益或者他人合法权益的保护，进而更充分地体现出公平公正的法律精神。