从79刑法以来，我国刑法关于行贿罪的立法，经历了多次较为实质的变化。这些变化，一方面反映了我国立法逐渐完备，可操作性逐步增强；一方面法律的过于频繁的变化，给人们的认识，给司法实践都带来许多困惑，增加了认定犯罪的难度。相对于立法的不断变化，行贿罪理论的研究不仅滞后，而且不够深入。司法实践中，因对行贿罪构成要件理解的不同，司法机关对同样的行贿行为有着截然不同的处理，执法存在着较大的随意性，严重影响着法律的统一实施。本文本着为司法实践服务的态度，从注释法学与分析法学的角度出发，结合司法判例，通过实证研究、比较研究，对行贿罪进行了较为全面的理论阐释，在行贿罪客体、行贿罪分类、行贿罪罪数形态、行贿罪处罚等许多方面提出了个人的独到见解。在行贿罪的犯罪客体方面，笔者在对当前的各种观点进行批判的基础上，提出行贿罪的客体应是职务行为的无偿性和公正性的新观点。从本质上说，行贿是通过侵犯职务行为的无偿性和公正性，从而破坏社会公正的犯罪行为。行贿罪犯罪客体的正确界定，有利于区分罪与非罪，正确认识行贿罪的社会危害性。在行贿罪的犯罪分类方面，按照我国现行刑法规定的行贿罪的具体罪状，尝试将行贿罪分为四类，即典型行贿罪、经济行贿罪、不正当利益获得型行贿罪、单位行贿个人获利型行贿罪。对于这四种行贿罪类型，笔者着重从理论上争议较大的几个问题，如不正当利益的认定，经济往来的含义等问题，进行了深入探讨，有助于全面理解我国刑法关于行贿罪的规定。 在行贿罪的罪数方面，针对牵连犯的观点，本文从牵连犯立法例极少，牵连犯废止论乃大势所趋，牵连犯牵连性的判断标准难以确定，我国司法机关持数罪并罚的态度明显等方面进行了反思和辩驳。并进一步指出，即使承认牵连犯，对于因行贿而进行违法活动构成其他犯罪，行贿行为与其他犯罪行为也并不具有牵连关系，只能依法数罪并罚。最后，本文还对行贿罪处罚进行了研究，从行贿罪处罚的法律规定中归纳出行贿罪处罚应坚持重点打击、特别豁免等四个原则。同时，用本文的研究成果，结合具体案例，针对司法实践中认定行贿罪中存在的四个突出问题，详加剖析，辨明是非，达到正确适用法律的目的。

Since the 1979 Criminal Law, the legislations of bribe crime in the criminal law of our country have gone through several substantial changes. On one hand, these changes reflect the gradual maturity of our legislations; on the other hand, these changes puzzle our people and judicial practice because it is too frequent to change. Comparing to the frequent change of legislation, the theoretical research of the bribe crime is relatively out of date, and lack of depth. In judicial practice, since there are different understandings about the constitutive elements of the bribe crime, the same kind of bribe conducts had got sharply different treatments, and the law executions have the greater arbitrary. All of these have seriously set back the uniform execution of criminal law. With the attitude of serving the judicial practice, from the perspective of commentary law and analysis law, combining the judicial prejudications, and through empirical and comparative research, this paper has interpreted the theory of bribe crime entirely, and put forward some personally original views about the object of the bribe crime, the classification of the bribe crime, the quantity of the bribe crime, and the punishment for the bribe crime. In the aspect of the criminal object, the author criticizes the variously current viewpoints. On this foundation, the author puts forward the new viewpoint that the object should be the justice and the freeness of the duty conduct. In the essence, bribe crime is a criminal conduct violating the society justice by destroying the duty’s justice and the freeness. To limit the object of the bribe crime correctly, it is helpful to distinguish crime from legal conduct, and it is also in favor of recognizing the social harm of bribe crime In the aspect of the research of criminal classification about bribe crime, according to the stipulation of the current criminal law of our country, the bribe crime is divided into four categories, namely, the typical bribe crime, the economical bribe crime, the unduly beneficial bribe crime, and the individual profitable bribe crime though the unit bribes. For these four categories of the bribe crime, the author stresses theoretically on some disputable problems, such as the recognition of the unduly beneficial bribe crime, the meaning of economic exchange and discusses deeply about these problems, which is helpful to understanding the stipulation about bribe crime of the criminal law in our country. In the aspect of quantity of the bribe crime, aiming at the viewpoint of implicating criminal, this paper mediates and criticizes the judicial practice and attitudes, since implicating criminal has very few examples, and there is an obvious tendency to abolish it. And this paper point out further that, even if the implicating criminal were accepted, one commits the bribe crime at the same time commits other crimes also should not be treated as implicating crimes, should only be punished according to law separately. Finally, this paper makes an research on the punishment for the bribe crime, and derives four principles from the criminal law, namely, the principle of special immunity, etc. At the same time, combining the leading cases in practice with the conclusions held by the author, this paper analyzes four outstanding and urgent problems of determining the bribe crime. All in all, to apply the law into practice in the proper way is the object of the paper.