When he commits assisting offenders, the person not only can help a accused to exterminate and forge proof, but also can exterminate and forge proof himself for a accused.

• 帮助毁灭、伪造证据罪中的“帮助”行为，本文认为既可以是为当事人毁灭、伪造证据的行为准备工具，提供条件，也可以是伙同当事人共同实施毁灭、伪告证据的行为，还可以是亲自为当事人实施全部的毁灭伪造证据行为。