在目前构建和谐社会、建设法治政府的大背景下,行政诉讼价值观的更新也成了大家关注的一个问题。笔者认为,完善行政诉讼制度必须树立一种新的行政诉讼价值观,这种价值观以“和谐”为最高价值、以“平衡”为基本原则。这是因为,利益平衡是社会和谐的基本途径,参与行政诉讼的双方 Under the current background of building a harmonious society and building a government under the rule of law, the renewal of the values ​​of administrative litigation has become a problem that everybody pays attention to. The author believes that to improve the system of administrative litigation must establish a new value of administrative litigation, this value to “harmony” as the highest value, “balanced” as the basic principle. This is because the balance of interests is the basic way for social harmony and participation in both administrative litigation