我国社会经济转型要求司法理念与审判实践也要随之更新。近年来,“依理断案”越来越多运用于审判,在理论上研究、在实践上规范其运用显得重要且紧迫。现阶段,在肯定“依理断案”积极作用的同时必须对其积极加以引导,通过明确“依理断案”可适用的情形与运用的基本规则,来规范其在司法实践中的运用,实现“法”、“理”结合的司法理念的转型。 China's social and economic restructuring requires that judicial concepts and trial practices be updated. In recent years, more and more “trial and judgment cases” have been applied to trial. It is important and urgent to study in theory and regulate its application in practice. At the present stage, while affirming the active role of “breaking the case rationally”, it must guide it actively and standardize its application in judicial practice by clarifying the applicable circumstances and the basic rules for its application. To achieve “law ”, “rationale” combined with the transformation of the concept of justice.