| At present, the macroscopic study of the relevant administrative procedure in our country has developed into a system gradually, but the micro study is still in the starting stage, especially the expressing reasons system of administrative act, which is a key system in the field of administrative enforcement, is rougher. Expressing reasons system is one of the prerequisites that administrative procedure embodies justice and one of the rational resorts in procedure. The study of expressing reasons system and its application in practice can control effectively the execution of administrative powers and cause it to function benignly so as to establish the authority of the administration subject's administrative enforcement of law, improve acceptability of the administrative act and protect rights of the opposite party to the largest degree. Expressing reasons system can restrict abusage of administrative powers by vesting the opposite party with "a sharp weapon". Therefore, the study of expressing reasons system of administrative act is significant for construction of modern administrative rule by law. This paper is composed largely of three parts. The first part begins with the general theory of expressing reasons system of administrative act, giving a clear explanation of connotation and function of expressing reasons system so as to provide theoretical support for construction of expressing reasons system of administrative act. The second part analyses briefly foreign countries'expressing reasons systems of administrative act through comparison study. The third part tries to construct a set of complete and operative expressing reasons system of administrative act, covering the current situation of our country's expressing reasons system of administrative act, system defects of expression of reasons and construction of concrete systems of expressing reasons. |