摘要： 与日本司法研修制度相伴而随的要件事实论，是对德国的证明责任理论的改造，具有指导当事人攻击防御的机能。要件事实论作为民事诉讼的实践命题，对以辩论主义为导向的我国民事诉讼制度改革有借鉴意义。

关键词: 要件事实 , 证明责任 , 攻击防御 , 实践命题

Abstract: Concomitant with Japanese judicial investigation system， the theory of ultimate facts rebuilds German theory of burden of proof and performs the function of leading the parties to offense and defense in litigation． As a practical proposition in the field of civil litigation， it is an instructive theory for the debating-doctrine-oriented reformation of civil litigation system in China．

Key words: ultimate facts, burden of p ．roof, offense and defense, practical proposition, instructive