证据是行政处罚及行政诉讼的核心，无论是刑事、民事，还是行政案件，要做到不枉不纵，或诉讼的胜利，必须证据确凿。针对水行政执法过程中，特别是水事违法案件的查处，取证中存在的问题，阐述收集、审查、判断证据应注意的原则和方法二方面的问题。 Evidence is the core of administrative sanctions and administrative litigation. Whether it is criminal, civil or administrative cases, evidence must not be overlooked or the lawsuit must be vindicated. In view of the problems in the process of water administration law enforcement, especially the investigation and punishment of cases of water law violations and the evidence collection, the principles and methods that should be paid attention to in collecting, examining and judging evidences are expounded.