These views go against professional means playing their roles, weaken the probative force of professional means, and influence the efficiency of legal actions. 這些認識不利于合理發(fā)揮各種涉案會(huì )計事實(shí)專(zhuān)業(yè)證明手段的作用,削弱了這些專(zhuān)業(yè)證明手段的證明力,影響了訴訟效率。