现行行政诉讼法建立了以具体行政行为为中心的行政诉讼制度体系，如何理解具体行政行为具有极为重要的理论意义与法律适用意义。在先后两个系统的司法解释中，最高人民法院采用了完全不同的解释策略，对具体行政行为先给出了明确界定，后又基于各种考虑而放弃。司法解释先后态度的不同，对我国的行政行为法理论和行政诉讼制度的理解与完善构成了一定影响。当前，我国行政诉讼法进入修改阶段，通过借鉴其他国家或地区的经验教训，重新认识和评估具体行政行为定义的价值，可以为发展我国的行政行为法理论、重新认识行政诉讼制度并更好地做好立法修订工作提供另外一种参照视角。%The administrative procedural law of China has established an administrative litigation system which makes the specific administrative act as the centre, how to understand this particular conception is of great significance not only to theory but also to the application of the law. In its two judicial interpretations of the law, the Supreme People＇ s Court has adopted a completely different interpretation of policy, at first, it gave out a clear definition to the specific administrative act, and then give it up for various reasons. The different attitudes of the judicial interpretation has certain influence on the theory of administrative law and administrative litigation. Currently, there is an movement of modification of administrative procedure law in China, through the lessons and experience of other countries or regions, recognition and evaluation the definition of the specific administrative act may provide another view of a reference to the development of China＇ s system of administrative act theory, rethinking administrative action and improving the work of legislative amendments
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