我国刑诉法规定的附带民事诉讼提起期限虽然在起诉时间上赋予公民以广泛的诉讼权利,但由于法律规定的比较笼统,简而不明。因而在司法实践中,对此很难掌握。如当法庭辩论结束后,判决宣告前,以及在二审审判期间,是否允许提起附带民事诉讼?如果按照现行法律条文来理解,当然是可以的。但是,如果允许这样做,在司法实践中就会带来一系列难以解决的问题。例如,二审法院就不得不因这一点而发回一审法院重新审判。这样就会与刑诉法关于只有原判决事实不清或者证据不足的才可以发回重审的规定相矛盾。否则,由二审法院直接审理就会形成其刑事判决部分是终审判决,而附带民事诉讼部分的判决是 Although the time limit for filing a civil incident incidental incident provided by the Criminal Procedure Law in our country gives the citizens a wide range of procedural rights during the prosecution time, the general provisions of the law are simple and unclear. Therefore, in judicial practice, it is difficult to grasp. Such as when the court debate after the verdict, as well as during the trial of second instance, whether to allow the incidental civil lawsuit? If the current legal provisions to understand, of course, is possible. However, if this is allowed, there will be a series of unresolved problems in judicial practice. For example, the court of second instance has no choice but to return to the court of first instance for retrial. In this way, it will contradict the provisions of the Criminal Procedure Law that only the original verdict is unclear or insufficient evidence can be sent back to retrial. Otherwise, the trial by the court of second instance directly will form part of its criminal judgment is the final judgment, and the judgment attached to the part of civil proceedings is