本文以“彭宇”案为引,对司法结论的可接受性的主体进行了一些探讨。对于几个可能成为可接受性的主体的群体——当事人、社会公众、上诉法院法官以及法律职业共同体逐一进行分析、排除,并得出了可接受性的主体应该是法律职业共同体的结论,同时指出,司法过程本身就是一个充满了权衡和判断的过程,法律职业共同体是司法结论的可接受性的主体并不排斥司法结论在某些情况下也为其他主体所接受。 This article takes “Peng Yu ” case as an example, and makes some discussions on the subject of the acceptability of judicial conclusion. For the groups that may become the subject of acceptability - the parties, the public, the judges of the Court of Appeals and the legal professional community analyze and exclude one by one and the subject of acceptability should be the conclusion of the legal professional community It points out that the judicial process itself is a process full of trade-offs and judgments. The legal professional community is the subject of the acceptability of judicial conclusion and does not exclude that the judicial conclusion is accepted by other subjects in some cases.