最高人民法院《关于行政诉讼证据若干问题的规定》(以下简称《证据规定》)不仅将十几年来行政审判实践约定俗成的证据规则作了系统规定,同时也吸收了大量的证据理论研究成果和国外的证据立法及司法经验,应当说是一部具有总结性和前瞻性的司法解 The Provisions of the Supreme People’s Court on Several Issues Concerning Evidence in Administrative Proceedings (hereinafter referred to as the “Provisions of Evidence”) not only systematically stipulate the evidentiary rules governing the practice of administrative adjudication in more than a decade, but also absorb a large amount of research results in evidence theory and abroad Evidence Legislation and judicial experience should be said to be a summary and forward-looking judicial solution