行政主体在对行政相对人作出不利行政决定时，是否必须说明理由，二战之后伴随民主法治的发展，经历从无到有的过程。法国、德国、美国、日本及我国台湾地区和澳门地区的行政程序法都有相关规定，说明理由已成为行政程序中一项重要的制度。行政主体在作出影响对人权利义务的行政行为时，向相对人说明作出该行为的事实根据、法律根据及进行自由裁量时所考虑的公共利益、社会习惯、政策考量等因素。这一方面有利于规范行政主体依法行使行政权，保障行政合法性和合理性，降低行政恣意和专断的风险；另一方面，将作出行政决定所依据的事实、法律根据及裁量因素告知行政相对人，可以增强相对人对行政决定的理解和认同。此外，如果相对人对行政决定不服，可根据行政决定的依据和理由寻求法律救济，保障其合法权益。本文以行政程序中的说明理由制度为视角，以我国工商系统推行的说理式行政处罚决定的相关案例，总结我国工商系统说明式行政处罚决定书的特点和问题，并在此基础之上提出完善建议，以期将说理式行政决定书推广适用到行政处罚、行政强制等执法领域，增强行政决定的合理性和正当性，更有效地规范行政权力，保障公民合法权益。
Whether the administrative subject has to give the reasons why making negative administrative decision on administrative counterpart, which appears accompany with the development of democracy and the rule of law.The administrative procedure law in France, Germany, the United States, Japan, Taiwan and Macao of china has relative regulations, and giving the reasons has become an important system in administrative procedure system.When the administrative subject takes administrative actions that will impact the rights and obligations of the administrative counterpart, it should explain to the administrative counterpart the fact and foundation and the law, on which it take the action, also it should explain the public interests, social habits, policy considerations and other factors that it has to take into account when make discretions.on one hand, this is conductive to standardize the administrative subject to execute administrative power according to the law, and guarantee the administrative legality and rationality, reduce administrative arbitrarine and abuse of administrative power; on the other hand, to inform the administrative decision basis of facts, law and discretion factors to the administrative counterpart could enhance the understanding and recognition of the decisions for the administrative counterpart.Besides, if the administrative counterpart doesn’t accept the decisions, could according to the foundations and reasons of the administrative decisions seek for legal redre to protect his/her legal interests.This report base on the reasons explanation system to summarize the characteristics and existing problems of the persuasive administrative penalties notifications in our country’s industrial and commercial systems, and make suggestions on how to improve it, in order to make the administrative decision be applicable to administrative penalty, administrative compulsory enforcement and other executive fields, to enhance the rationality and legitimacy of the administrative decision, effectively regulate the use of the administrative power, protect the legal rights and interests of the citizens.
本文分为五部分：
The report has five parts:
引言部分简单介绍我国学界关于行政程序中说明理由制度的研究概况，说明当前关于说明理由制度研究重心和热点问题。
The brief introduce the general situation of the study of the reasons explanation system in administrative procedure of our law circles, and illustrates the focus and hot iues in current study of the reasons explanation system.
第一部分为全文概述，简要介绍选题依据和来源，从宪政角度分析行政决定的说理性理论基
础，并从行政机关、行政相对人和受理争议机关复审三方面分析行政决定说理性的价值所在。 第二部分着重研究我国工商系统推行的说理式行政处罚决定书案例，总结工商系统说理式行政处罚决定书的特点及存在的问题。
The first part is the general overview of the report, give a brief introduction to the basis and resource of the selection of the topic, analyze the rationality theory foundation of the administrative decision from the constitutional perspective, and analyze the value of the administrative decision rationality from the administrative organ, the administrative counterpart and the request of the controversy dispute acceptance organ.Part two focuses on the study of the cases on the persuasive administrative penalty notification pushed by our country’s industrial and commercial system, and summarize the characteristics and existing problems of the persuasive administrative penalties notifications in our country’s industrial and commercial systems.
第三部分对我国目前关于行政决定说理性的立法规范进行分析，指出当前我国相关立法存在的缺陷和问题。
The third part analyzes the current legal regulations in our country on the rationality of the administrative decisions, and point out the existing defects and problems in our country’s relative laws.
