鉴于受贿罪已成为当前官员腐败的主要罪名,本文对有关受贿罪的现行立法规定和司法实践进行了分析。认为对受贿罪应重新认识,应以受贿罪所保护的利益是否受到危害以及所受危害的程度来确定行为人是否构成犯罪以及罪行的轻重,而受贿罪所保护的利益应该是国家工作人员职务行为的廉洁性。 In view of the crime of accepting bribes has become the main charge of corruption of current officials, this article analyzes the existing legislative provisions and judicial practice on the crime of taking bribes. The author believes that it is necessary to re-understand the crime of accepting bribes, whether the interests protected by the crime of bribery are jeopardized, and the extent of harm, to determine whether the perpetrator constituted crimes and the severity of crimes. The interests protected by bribery should be the duties of national staff The integrity of the act.