【摘要】 为完善行政复议制度，海峡两岸均从受案范围、前置范围、管辖体制、复议模式、审理程序和决定体系六个方面进行法律修订，但在具体内容上存在诸多差异，呈现出共性中的个性。制度分野的根源在于海峡两岸行政复议功能定位的理论差异。从理论基础来看，我国大陆《行政复议法》修订遵循“行政司法化”的路径，而我国台湾地区“诉愿法”修订则带有“准司法行政化”的色彩。两种修订进路并非对立，而是共存于行政复议兼顾公正与高效的制度价值之下。从微观层面平衡行政复议申请激励与滥用控制，从中观层面协同行政执法推进法治政府一体建设，从宏观层面衔接其他手段构建多元纠纷化解格局，是海峡两岸提升行政复议制度实效性共同努力的目标。更多还原

【Abstract】 In order to improve the administrative reconsideration system, both sides of the Taiwan Strait have revised the law in six aspects: the scope of accepting cases, the scope of pre-requisites, the jurisdiction system, the reconsideration mode, the trial procedure, and the decision system. However, there are many differences in the specific content, showing individuality in commonality. The root cause of the division of systems lies in the theoretical differences in the positioning of administrative reconsideration functions between the two sides of the Taiwan Strait. From the perspective of theoretical basis, the revision of the “Administrative Reconsideration Law” in the mainland follows the path of “administrative judicialization”, while the revision of the “Appeal Law” in Taiwan has the color of “quasi-judicial administration”. The two approaches to revision are not opposites, but coexist under the institutional values of administrative reconsideration that take into account fairness and efficiency. It is the goal of the joint efforts of both sides of the Taiwan Strait to improve the effectiveness of the administrative reconsideration system by balancing the incentives and abuse control of administrative reconsideration applications from the micro level, promoting the integrated construction of the rule of law government through coordination with administrative law enforcement at the mesoscopic level, and connecting other means to build a diversified dispute resolution pattern from the macro level.更多还原