在民事证据立法时 ,笔者认为应对当事人举证责任及举证责任分配的一般规则作出明确规定 ,以解决民事审判实践中对举证责任认识的片面性和举证责任分配的随意性 ,进一步规范庭审的举证、质证和认证过程。　　举证责任的性质和内容举证责任是一个理论问题 ,同时也是一个司法实践 In the civil evidence legislation, the author believes that the parties should be clearly defined in the general rules of the burden of proof and the distribution of the burden of proof in order to solve the one-sidedness of the knowledge of the burden of proof in civil trial practice and the arbitrariness of the distribution of the burden of proof, to further standardize the evidence of trial, And certification process. The nature and content of the burden of proof The burden of proof is a theoretical issue as well as a judicial practice