《工伤保险条例》第十九条第二款规定:“职工或者其直系亲属认为是工伤,用人单位不认为是工伤的,由用人单位承担举证责任。”无疑,这条规定是为了有利于保护职工权益而设立的。但是,对于工伤认定所涉及的举证问题,仅做此一条规定,显然是不完整的。工伤认定是一种行政确认行为, 工伤认定的结果,直接影响职工、用人单位、工伤保险经办机构的权利、责任 The second paragraph of Article 19 of the Regulations on Work-related Injury Insurance stipulates that: “Employees or their immediate family members consider it as a work injury and the employer shall not be regarded as a work injury, and the employer shall bear the burden of proof.” "Undoubtedly, this provision is for the purpose of Conducive to protecting the rights and interests of workers set up. However, for the issue of evidence involved in the identification of work-related injuries, it is obviously not complete that only this one provision is made. The identification of work-related injury is an administrative confirmation act and the result of work-related injury, which directly affects the rights and responsibilities of employees, employers and work-related injury insurance agencies