我国《行政诉讼法》第十二条第二项规定,人民法院不受理公民、法人或者其他组织对行政法规、规章或者行政机关制定、发布的具有普遍约束力的决定、命令提起的诉讼。根据这一规定,一般认为法院无权对行政机关的抽象行政行为进行合法性审查。笔者对此有不同看法。笔者以为,《行政诉讼法》第十二条第二项的规定,只表明法院不能直接受理不服抽象行政行为的案件,而并 Article 2, Paragraph 2 of China’s “Administrative Procedure Law” stipulates that the people’s court shall not accept the lawsuit that citizens, legal persons or other organizations have made and released generally binding decisions on administrative regulations, rules or administrative organs and ordered them to be brought. According to this provision, courts are generally not considered to have the right to conduct a legality examination of the abstract administrative act of an administrative organ. I have different views on this. The author believes that the “Administrative Procedure Law,” the second paragraph of Article XII, only that the court can not directly accept the case of abusive abstract administrative act, and