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1·In China, administrative recoupment system was established on the basis of the theory of state liability.

我国的行政追偿制度是在国家责任说这一理论的基础上确立的。

2·Action, in the sense of a judicial proceeding, includes recoupment, counterclaim, set-off, suit in equity, and any other proceeding in which rights are determined.

“诉讼”就司法步骤而言，包括追偿、反诉、债权抵销、衡平诉讼以及其他任何裁定权益的诉讼步骤。

3·Through the analysis of history, present state and theoretical basis of administrative recoupment, this thesis intended to put forward a few suggestions on the system of China.

本文旨在通过对行政追偿的历史和现状以及行政追偿的理论基础进行分析，并在此基础上，对构建我国行政追偿制度提出几点建议。