在价值目标上，举证时限制度不仅偏离实体公正，而且不可能真正提高效率，同时也不能真正体现和实现程序正义。大陆法系国家几乎找不到类似中国举证时限的立法体例，英美法系国家有举证时限，但其是以陪审制和漫长、充分的证据开示为依托的，且设立举证时限、证据开示的真正目的不是在于提高效率，而是发现真实，破除“竞技论”的弊端。如果说我国的举证时限制度是属于外国制度的大胆引入，那么，忽视了其制度背景和功能实质的移植是难以达到立法目的的。 The time limit system of evidence production not only deviate substantive justice and cut down the lawsuit efficiency．but also cannot manifest truly with the realization of procedural justice．Any legislation examples cannot be found in the continental law system similar to chinese time limit system of evidence production．On account of its jury system and its evidence discovery system the Anglo—American law system has the time limit system of evidence production，but the true goal of the time limit system of evidence production and the evidence discovery system established in the Anglo．American law system is to find the true and prevent malpractice of“unexpectedly the technique theory”，not to enhance the efficiency．Any transplanting of foreign system may be very difficult to reach the legislation goal because of ignoration of its background function，including limit system of evidence production．