依行政程序法行政困难的观念原因主要是认为行政程序仅仅是实现实体权利内容的手段 ,依行政程序法行政会制约行政权的行使 ,束缚行政主体及行政公务人员的手脚 ,不利于国家行政管理 ,降低行政权的权威 ,妨碍行政效率的提高。有效推进依行政程序法行政 ,实现行政法治 ,必须首先转变观念 According to the Administrative Procedural Law, the concept of administrative difficulty is mainly because the administrative procedure is merely a means to realize the content of the substantive rights. According to the Administrative Procedure Law, the Executive Council restricts the exercise of administrative power, restraining the main body of the administrative body and the public officials from interfering with the state administration , Reducing the authority of administrative power, hindering the improvement of administrative efficiency. To effectively promote administration according to the administrative procedural law and realize the administrative rule of law, we must first change our concept