随着2004年《婚姻法司法解释二》的颁布与施行,夫妻共同债务的认定发生了变化,在立法选择偏向于对债权人的利益进行保护的同时,大大增强了法院审理案件的操作性,提高了司法效率,但在很大程度上却损害了婚姻关系中配偶一方的利益,难以有效化解纠纷,做到案结事了,一些案件更引起了当事人不断申诉和检察机关的抗诉最终重审推翻原判决。因此对于夫妻共同债务的认定有必要对其认定标准进行反思,本文拟从夫妻共同债务的认定的现实及举证责任的规定,反思夫妻共同债务的认定并试图重构举证责任以衡平债权人和非举债方的利益。 With the promulgation and implementation of the “Judicial Interpretation 2 of Marriage Law” in 2004, the recognition of the common debts of husband and wife has changed. While the legislative choice tends to protect the interests of creditors, it greatly enhances the court’s handling of cases and increases Judicial efficiency, but to a large extent, has jeopardized the interests of spouses in the marriage, it is difficult to effectively resolve the dispute, so that the case ended in some cases even caused the parties to continue to petition and prosecutors protest eventually overturned the original verdict . Therefore, it is necessary to reconsider the criteria for determining the common debt between husband and wife. This article attempts to reflect on the common debt of husband and wife and try to reconstruct the burden of proof in order to balance the claims of creditors and non- The interests of the parties.