性侵害的案件由於事後採集物證等的不易，因此在審判時，可能僅以被害人的供述為主要，甚至是唯一證據。依據法務部於98年所製作之性侵害犯罪狀況調查報告中指出，被害人年齡分布14-16歲未滿，占24.6%，其次為6-14歲未滿占18.2%，16-18歲未滿者占13%^1，依據內政部性侵害防治委員會之統計，未滿18歲之兒童與青少年為被害人者，高達69%^2。故保障受性侵害犯罪之兒童與青少年之權益，自然值得我們重視。兒童與青少年受性侵害後，進入司法的偵查、審判程序時，就其被害過程之指控，對其供述證據究應如何評價，而就「補強證據」證明力應如何判斷，避免於保障被告人權時犧牲了「發現真實」這一層面之司法正義，避免造成被害兒童、青少年之二度甚或三度傷害。本文擬藉由文獻及判決分析，並比較日本、美國法院之作法，探討兒童與青少年受性侵害時，在偵查、審判程序中，對被害人之供述證據、社工等陪同人員之供述證據、專業報告、鑑定報告及測謊鑑定報告等證據，應如何為合理之評價，以形成法院有罪確定之心證。

The statement of injured party might be the main even the one and only evidence in a trail of sexual assault case due to the difficulty of evidence collection afterward. According to the report of sexual assault survey made by Ministry of Justice in 2009, the proportion of the victims aged from 14 under 16 years old accounted most for 24.6% , the age from 6 under 14 years old was 18.2%, from 16 under 18 years old was 13%. Based on the statistics made by the Sexual Assault Prevention Committee, Ministry of Interior, indicated that the injured children and youth reached the high proportion of 69%. Therefore, to protect the right and benefit of the injured minors is worth particularly highlighting. How to evaluate the testimonial evidence of the minors’ statement during the process of the accused case’s investigation and trial after it occurred and was delivered to the criminal justice system. How to judge the proof value of corroborative evidence to avoid sacrificing the ＂goal of truth discovery in criminal justice＂ as well as the collateral damage to the injured minors while highlighting the defendant’s human right. This research analyzed the literature and court verdicts, including comparative court practice in Japan and the United States to inquired how to form the inner conviction through reasonable evaluation on the testimonial evidence of the statement during the process of investigation and trial from the victims, social workers in company , the report of expert, forensic science, lie detection test, etc.