信访制度与行政复议制度二者的功能、受理范围、处理程序等方面存在不同,但是,不论是从保护人民群众合法权益角度讲,还是从对行政机关的行政执法行为的监督角度讲,都体现出两种制度的共同点和关联性。行政复议的受理事项范围包含于信访受理事项范围之中,信访的受理范围非常广泛,信访事项反映的法律关系错综复 There are differences in the functions, reception scopes, procedures and other aspects of the system of letters and visits and the system of administrative reconsideration. However, both from the point of view of protecting the legitimate rights and interests of the masses and from the perspective of supervision of the administrative law enforcement of administrative organs, The two systems of common ground and relevance. The range of acceptance of administrative reconsideration is included in the scope of matters accepted by petitioners, the scope of petition reception is very wide, and the legal relationship reflected in petitions is complex