两大法系关于证明责任之法域属性虽然存在不同认识,但是,晚近以来,将证明责任识别为实体问题已成为两大法系的共同趋势。从我国目前的司法实践来看,乃是将证明责任识别为程序问题并适用法院地法。本文认为,这一做法并不妥当,今后的立法和司法解释应明确将证明责任识别为实体问题,并适用实体法律关系的准据法。 Although the two jurisdictions have different understandings of the legal attribute of the burden of proof, the identification of the burden of proof as a substantive issue has recently become the common trend of the two legal systems. Judging from the current judicial practice in our country, it is to identify the burden of proof as a procedural issue and to apply the law of the court. This article believes that this practice is not proper, and future legislative and judicial interpretations should clearly identify the burden of proof as a substantive issue, and apply the law of substantive law.