现有的行政救助制度主要集中于物质救助，而缺少精神救助方面的相关规定，这种状态已经不能满足社会的需要。因此，通过法律对行政机关进行精神救助的行为进行规范和引导，要求政府坚持“以人为本”的理念，最大程度地发挥行政机关在精神救助方面的职能，并且利用多种途径增加与社会救助主体之间的交流与合作，从而建立起“全方位、多层次”的精神救助体系，这样可以不断促进公民权利的实现和行政机关依法行政，实现社会的和谐。%The existing administrative salvation system focuses mainly on the material assistance, and lacks of provisions of the spiritual aspect, which unable to meet the needs of the society. Therefore, it is necessary to speci-fy and guide spiritual relief behaviors by law. The government is supposed to adhere to the people-oriented con-cept and maximize the functions of its executive authorities to take more exchanges and co-operations with major bodies of social relief in variety of ways, so as to establish an all -round and multi -leveled salvation system, which will promote the realization of civil rights, administration according to law and social harmony.
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