摘要：合理确立行政诉讼被告举证责任具有重要意义，它有助于完善举证责任分配制度，实现行政诉讼目的并且符合行政诉讼发展要求。尽管现阶段对于这部分的研究不在少数，但是仍然存在很多问题和疑惑需要我们解决。

关键词：行政诉讼 证据  被告举证责任

Abstract: Establishing administrative lawsuit the burden of the accused reasonably has an important meaning, it helps improve the burden distribution system, and realize administrative litigation of administrative litigation purpose and conform to the development requirements. Although at present for this part of the research content is not a minority, but there are still many questions and doubts that we need to solve.

Key words: administrative lawsuit   evidence   the burden of the accused