文档介绍：摘要受贿罪是一种典型的职务犯罪行为,我国现阶段仍属易发高发时期。随着社会的发展和进步,受贿罪出现了许多新情况和新问题, 现行受贿罪立法的不足之处也逐渐暴露出来。在学界,对受贿罪立法中存在的问题也一直有较大争议、各持己见。本文通过探讨现行受贿罪的立法缺陷,借鉴外国和港台地区的立法,为解决司法实践中的难点,完善我国的刑事立法,有效打击和预防受贿犯罪,提供理论参考。本文首先论述我国贿赂犯罪的现状及特点,分析当前产生贿赂犯罪的各种原因,包括立法上的缺陷等原因。其次,运用法学理论,结合司法实践的实际情况,对受贿罪的各种缺陷进行比较系统的分析,包括受贿罪的主体不明确、受贿罪的“财物”、受贿罪的“为他人谋取利益”、受贿罪的“利用职务上的便利"、受贿罪的罪名和受贿罪的刑罚等,归纳司法实践中存在的问题与现行受贿罪立法的冲突,详尽分析症结所在。再次,运用综合比较分析的方法,借鉴外国和港台地区的立法, 以及《联合国反腐败公约》的相关规定,对我国受贿罪的刑事立法完善进行了探讨性的研究,并逐一提出相应的完善或修改对策,包括受贿罪主体范围和贿赂内容的扩大、取消“为他人谋取利益"作为受贿罪构成要件、用“利用职权”替换“利用职务上的便利"、增加受贿罪的罪名设置及完善受贿罪的刑罚等。关键词:受贿罪比较研究立法缺陷完善中图分类号: Abstract Accepting bribes is a typical job—related crime,which remains in ahigh—prone period atthe present stage ofChina. With the social development and progress,accept ing bribes develops with many new situations and new problems:existing inadequacies of accepting bribes in the legislation is gradually academic circles,the problems exists in legislation against accepting bribes have been more controVersial, being among widely divergent positions. By discussing the current deficiencies ofthe legislation against accepting bribes andborrowing thelegislative from Hong Kong, Taiwan and other foreign countries,in order to solve the difficulties in judicial practice,perfect our country’S criminal legislation and crack down bribe。。taking and prevent accepting bribes effectively,the paper provides atheoretical reference. ThiS article diSCUSSeS current situation and characteristics of China’S bribery crime,analyzing the varied types of reasons forbribery taking place atpresent,including legi slative defects,etc. Secondly, using legal theory bining with the judicial practice of the actual situation,the paper makes a systematic analysis ofthevarious defects epting bribes, including indefiniteness ofthe main body inbribery,bribery “property“。taking bribes 8to seek benefits for others“。 accepting bribes’∥to use one’S position tofacilitate”,the crime ofbribery charges and penalt ies for accept ing bribes, and SO o