《SCM协定》中的补贴概念有主体、方式和效果三个要件 ,但缺乏限制性规定而过于宽泛 ;行政法学中行政给付的概念与之大体相当 ,但行政补贴的定义则不够精确 ,需要重新界定。在WTO与行政法学两维视野下的行政补贴定义 ,既要符合“采纳”或“转化”《SCM协定》的需要 ,又应采用行政法学的定义方法 ,体现其目的、主体、行为与效果。因此 ,行政补贴是国家或其他行政主体为引导经济发展作出的、能使私人直接受益的财政资助行为 The concept of subsidy in SCM has three main elements: the main body, the mode and the effect. However, it is too restrictive in the absence of restrictive rules. The concept of administrative payment in administrative law is roughly the same, but the definition of administrative subsidy is not accurate enough and needs to be renewed Defined. The definition of administrative subsidy from two perspectives of WTO and administrative jurisprudence not only meets the need of “adopting” or “transforming” the “SCM Agreement”, but also adopts the definition of administrative jurisprudence to reflect its purpose, subject, action and effect. Therefore, the administrative subsidy is a financial aid that the state or other administrative entities make to direct economic development and directly benefit the private individuals