本文以新型受贿犯罪为切入,通过展开“变相受贿”的定性研究,进而探究“变相入罪”所承担的严密法网机能与罪刑法定时刻悬置的禁止类推原则之间的紧张关系应该如何化解。作为成文法宿命的语言自身局限的“空框结构”所导致的不合理性的一种救济,将制定后的法律适用于新的事态就必须导入目的解释机制,以使刑事法律体系在源自语言符号所内生的弹性中,保持稳定性与开放性之间的适当平衡。而“变相入罪”作为一种现世实然存在的目的论解释与机能主义的共同产物,即便由于对法目的理解因解释者价值观的差异导致其时刻伴随着违反严格解释要求的危险,但仍可以通过罪刑法定的司法化令其在既有框架之内向一种良性趋向迈进。 In this paper, a new crime of bribery is taken as the starting point. Through the qualitative research on “disguised bribery”, the paper studies the tight relationship between the strict lawfulness function and the forbidden analogy suspended at the legal moment of crime and penalty How to resolve. As a kind of remedy for irrationality caused by the limitation of the “empty box structure” of the language of the fate of statutory law, when the enacted law is applied to a new state, it is necessary to introduce a mechanism of purpose explanation in order to make the criminal legal system at source In the resilience endogenous to linguistic signs, the proper balance between stability and openness is maintained. However, as a co-product of teleological interpretation and functionalism, which exists in the real world, even if the understanding of the law is due to the difference of the values ​​of the interpreter, the time is accompanied by the danger of violating the strict interpretation requirement. It can still move towards a benign trend within its existing framework through the judicialization of the statutory punishment.