受贿罪是职务型经济犯罪中常见的一种犯罪。其主体的特殊性得到立法、司法和法学理论界的一致公认,但对其主体范围的界定却未达成共识。立法对受贿罪主体范围的界定过宽,司法实践中大有超越特殊主体之势。而法学理论研究中又有主体扩大论与缩小论的激烈争辩。随着我国改革开放的深化,立法对受贿罪主体范围界定过宽的不适应性已明显地显露出来,因此。有必要对受贿罪主体问题进行进一步探讨。 Bribery crime is a common crime in job-based economic crime. The particularity of its subject has been unanimously recognized by the legislative, judicial and legal theories, but no consensus has been reached on the definition of the scope of its subject. Legislation on the scope of the subject of bribery is too broad definition of judicial practice, a lot beyond the potential of special subjects. However, in the study of legal theory there is a heated argument that the subject is enlarged and reduced. With the deepening of our country’s reform and opening up, the immeasurability of legislation that defines the scope of the subject of bribery has been clearly revealed. It is necessary to further explore the subject of taking bribes.