本文认为，邓小平行政法治理论的核心内容十分明确：即法律制度是根本。它回答和解决了如何从制度上保证政府由人民产生、对人民负责，政府的权力来源于人民；如何建立符合精简、统一、效能原则的行政管理体制，使政府在管理国家政治、经济和社会事务中发挥强有力的作用；如何加强对政府的法律监督和制约，督促其依法行政，保护公民、法人的合法权益等一系列重大理论问题和实践问题。本文正是以邓小平行政法治理论为指导，对实现各级政府机构、职能、编制和工作程序的法制化问题进行了全面和深入的论述 This paper argues that the core content of Deng Xiaoping’s theory of administrative law is clear: the legal system is fundamental. It answers and solves the problem of how to ensure that the government is created by the people from the system and is responsible to the people, and that the power of the government comes from the people. How to establish an administrative system in line with the principle of streamlining, unification and efficiency so that the government can exercise its power in the management of state politics, economy and society? How to strengthen the legal supervision and restriction on the government, supervise its administration according to law, protect the legitimate rights and interests of citizens and legal persons, and a series of major theoretical and practical issues. This article is based on Deng Xiaoping Theory of Administrative Rule of Law as a guide, a comprehensive and in-depth discussion of the legalization of the realization of government agencies, functions, compilation and working procedures at all levels