确保公平正义，兼顾诉讼经济，是一国审级制度应当遵从　的价值　取向。目前我国再审率连年上升，终审判决的严肃性受到严重挑战，不利于诉讼经济。鉴于　再审程序在理论和实践中的不足，建议拓展审级，有条件地实施三审终审制。 Ensuring fairness and justice and giving consideration to litigation economy is the value orientation that should be followed in the trial-level system of a country. At present, the retrial rate in our country has been increasing year by year, and the seriousness of the final judgment has been seriously challenged, which is not conducive to litigation economy. In view of the shortcomings of the retrial procedure in theory and practice, it is suggested to expand the trial level and conditionally implement the third-instance final adjudication system.