Bribery is an old crime, as early as the warring states period in China, there are provisions of bribery in , With the development of the society, the way of bribing has been updated, the act of accepting bribes are more diverse, but the regulation of our country about the bribes still stays in the "property" stage. Since the 18th National Congress of the Communist Party of China, our country has entered a new climax of anti-corruption: the downfall of zhou yongkang, xu caihou, ling jihua and the other dignitary, not only reflected the achievement of China's anti-corruption, but also reveal the tough situation of anti-corruption work at present. In the 18th session of the central commission for discipline inspection on the sixth plenary session, president Xi said the party's style honesty building and anti-corruption's situation is still pressing. There are a variety of corruption, bribery is one of the most harmful acting, has also been a focus of all sectors of society. As the work of anti-corruption progresses, we also gradually realized that there are lots of problem in the bribery legislation: such as the provisions of the scope of bribery are behind the Times, constitutive requirements are too heavy. This research's object is the contents of bribes, start with the legal interest which crime of acceptance of bribes broken, compared the domestic and foreign theory about it, analyzed the advantages and disadvantages of all theory, to generated my own view, And then, compared the legislation of other countries or regions, combined with the domestic specific situation hold the view that ,at this stage, the acting of accept non-property interest can't constitute the bribery crime. At last, we have discussed some controversial acting, such as accept sex bribe, intellectual property bribe and so on. In chapter one, we had do some research to the legal interest which bribery crime broken, compared the foreign mainstream theory with domestic theory, argued that the legal interest of bribery crime is the unexchanged quality of nation staff 's duty behavior. In chapter two, we divided the foreign legislation into three types, and then analyzed the domestic penologist's theory of the contents of bribes, argued that defined the contents of bribes as property interest is suitable. In chapter three, on the basis of the modesty of criminal law , the relationship between offering and accepting bribes, acting's social harmfulness, we hold the view that the contents of bribes can not include the non-property interest. In the last part of our article, we focused on some special bribes, such as sex bribes, intellectual property bribes, business opportunity bribes and the dividends bribes. We analyzed two main parts, whether these special interest can turn into bribery and why these special interest turned into bribery. key words: Bribe, Legal Interest, Property Interest, Sex Bribe

受贿罪是古老的犯罪，我国早在战国时期的《法经》中就有关于受贿罪的规定。随着社会的发展，受贿的手段也在不断翻新，受贿的形式越来越多样，而我国关于受贿罪贿赂范围的规定还停留在“财物”的阶段。十八大召开以来，我国的反腐败斗争进入了一个新高潮：周永康、徐才厚、令计划等高官的相继下台，既彰显出我国反腐工作的成就，也揭示出目前反腐工作的严峻形势。习近平总书记在十八届中央纪律检查委员会第六次全体会议上表示，党风廉政建设和反腐败斗争形势依然严峻复杂。腐败的形式有很多，而受贿是社会危害性最大的腐败手段之一，也一直是社会各界长时间广泛关注的热点。随着反腐斗争的不断深入，我们也逐渐意识到受贿罪立法所存在的问题：贿赂范围的规定落后于时代，入罪限制太多等等。本文以受贿罪的贿赂范围为研究对象，从受贿罪侵害的法益着手，分析比较国内外关于受贿罪法益的主要学说，分析各观点的优势与缺陷，提炼出白己的观点；然后再对各个国家关于受贿罪贿赂范围的立法进行比较，结合我国具体国情进行论述，得出现阶段仍不宜将收受非财产性利益的行为入刑；最后对诸如性贿赂、知识产权贿赂等新出现的、争议大的、难以认定的行为进行了论述，根据行为的特性对是否成为贿赂以及其贿赂性进行了分析。本文的第一部分主要对受贿罪侵害的法益进行了研究，对国外的主流观点：纯粹性说、不可收买性说、信赖说的内容进行了分析比较，再对我国刑法学者关于受贿罪的犯罪客体的学说进行了简单叙述，最后通过分析各学说的实质内容，认为受贿罪侵害的法益应以不可收买性说的理论为最佳。 本文的第二部分对受贿罪的贿赂范围进行了界定，将域外各国的立法分为了广义、狭义与持中三种界定方式，再对我国刑法学界关于受贿罪贿赂范围的三种学说进行了分析，比较其优缺点，认为财产性利益说最符合我国的实际情况。本文第三部分针对入罪呼声最高的非财产性利益，从刑法的谦抑性、行、受贿关系、行为的社会危害性的方面进行了入罪的否定性论述，认为现阶段受贿罪的贿赂范围应界定为财产性利益为宜，不应扩大至非财产性利益。 本文第四部分对“性贿赂”、人情往来、知识产权、股权分红等特殊利益的贿赂性进行了分析，从这些特殊利盆是否能成为贿赂，或特殊利益为什么能成为贿赂的角度，结合具体案例，进行了分析论述。 关键字：贿赂，法益，财产性利益、性贿赂