人民法院在审理行政诉讼案件中能否适用调解原则,是一个有争议的问题。一种意见认为可以适用调解原则;另一种意见认为不能适用调解原则;第三种意见认为具有财产内容的案件可以调解,无财产内容的案件不能调解。这些观点都有商榷的余地。 Whether people’s courts can apply the principle of mediation in adjudication of administrative proceedings is a controversial issue. One opinion holds that the principle of conciliation can be applied; the other one considers that the principle of conciliation can not be applied; and the third opinion considers that cases with property content can be reconciled and that cases without property content can not be mediated. These views are open to question.