魯曼的兩個行政官僚系統理論不具有論證一致性。最明顯的是，魯曼前期行政官僚系統理論是以視角結構系統理論作為基礎理論，因此將行政官僚系統視為一個可被外界調控的視角結構系統。相反的，魯曼後期行政官僚系統理論是以自我再製系統理論做為基礎理論，因此將行政官僚系統視為一個不可被外界調控的自我再製系統。除此之外，這兩個理論對於將行政官僚系統定位為政治系統的核心領域這件事，有不同的處理方式。魯曼前期行政官僚系統理論採用明確的處理方式，因為它將研究重點聚焦於行政官僚系統的系統／環境－差異。然而，魯曼後期行政官僚系統理論採用含蓄的處理方式，主要理由是它將研究重點轉移至全社會系統、政治系統及其內部分化，而且只將行政官僚系統視為政治系統之內的一個次次系統而已。

Niklas Luhmann had constructed two theories of administrative-bureaucratic system (ABS), which were lack of argumentative consistency. The first ABS-theory was based on the functional-structural system theory, and therefore the ABS was regarded as a functional-structural system, which can be steered by outsider. On the contrary, the second ABS-theory was based on the autopoiesis system theory, and therefore the ABS was regarded as an autopoietic system, which cannot be steered by outsider. In addition, the two ABS-theories had totally different approaches to position the ABS in the core field of the political system. The first ABS-theory had an explicit approach, because of its emphasis on the system/environment-difference of ABS. In contrast, the second ABS-theory had an implicit approach. The reason for that was the shift of its main focus, which was transfered into society, political system and its system-differentiation, and in the meanwhile the ABS was only a sub-subsystem in the political system.