List establishment is the core issue of constructing or perfecting the list of key pollutant discharge units system.Empirical study shows that there are problems such as generalization of establishing subject,imbalance of internal structure of establishing basis and lack of legitimacy of establishing procedure.Logical starting point to solve the above problems is to clarify legal character of the list establishment and function of the system.The analysis shows that the act of list establishment cannot be distinguished by administrative process theory.It is not an act of administrative affirmat...