詹文渝、李星在《检察日报》著文以为2007年7月最高人民法院、最高人民检察院《关于办理受贿刑事案件适用法律若干问题的意见》(以下简称《意见》)将国家工作人员收受干股的行为性质确定为受贿行为。司法实践中对于干股型受贿的认定问题存在不一致的情况,需进行研究。干股型受贿罪在立法上存在两个不足。有必要对“干股”的概念进一步明确和干股价值的计算方式需进一步明确。关于干股型受贿立法可 Zhan Wenyu and Li Xing in the “Procuratorial Daily,” the article that the Supreme People’s Court in July 2007, the Supreme People’s Procuratorate “on the handling of criminal cases of accepting bribes of a number of issues of opinion” (hereinafter referred to as “opinions”) the national staff receive shares The nature of the behavior identified as bribery. In the judicial practice, there are inconsistencies in the cognizance of stock-taking bribery, which needs to be studied. There are two deficiencies in the legislation on stock taking crime. It is necessary to further clarify the concept of “stock market” and calculate the value of stock market further. Legislation on the bribery of shares can be