Evidence is the basis for public security organs, people's procuratorates and people's courts to file a case for investigation, arrest, prosecution, trial, conviction and sentencing, and it is also the basis for judicial personnel to identify and determine the facts of the case. 1. The criminal law does not stipulate what evidence a certain type or a specific crime must have before it can be recognized as a crime. The evidence charged with a crime applies to the seven types of evidence stipulated in Article 42 of the Criminal Procedure Law. (1) Physical evidence and documentary evidence; (2) Testimony of witnesses; (3) the victim's statement; (4) confessions and excuses of criminal suspects and defendants; (5) Evaluation conclusion; (6) Records of inquests and inspections; (7) Audio-visual materials. 2. As for the specific crime of fraud, in judicial practice, we should focus on collecting evidence to prove that the perpetrator fabricated facts or concealed facts. If the court wants to find the crime of fraud, people must have physical evidence, and if the evidence is insufficient, they will be convicted casually. 3. Article 53 of the Criminal Procedure Law stipulates that the sentencing of all cases should focus on evidence, investigation and research, and do not trust confessions. If only the defendant confesses and there is no other evidence, the defendant cannot be found guilty and punished; If there is no confession from the defendant and the evidence is true and sufficient, the defendant may be found guilty and punished. If the evidence is true and sufficient, the following conditions shall be met: (1) The facts of conviction and sentencing are proved by evidence; (2) The evidence on which the final decision is based has been verified through legal procedures; (3) According to the evidence of the whole case, reasonable doubt has been ruled out on the facts identified.