国家工作人员在非公务活动中单纯收受财物行为(以下简称“单纯收受财物行为”)在实践中与普通馈赠行为较易混淆,但二者存在本质区别。同时,依据我国现行法律相关规定,理论界对单纯收受财物行为是否构成受贿罪存在一定争议,这对司法实务的具体操作造成一定影响。笔者认为,从受贿罪犯罪构成要件符合性的角度以及法律解释的角度,应当将单纯收受财物行为认定为受贿罪。 In the non-official activities of national staff, simply accepting the property (hereinafter referred to as “simply accepting the property”) is more likely to be confused with ordinary gifting behavior in practice, but there is an essential difference between the two. At the same time, according to the relevant provisions of our country’s current law, there is some controversy over whether or not the act of accepting property solely constitutes a crime of accepting bribes, which has a certain impact on the specific operation of judicial practice. In my opinion, from the point of view of the compliance of elements of crime of accepting bribes and the point of legal interpretation, the act of simply accepting the property should be regarded as accepting bribes.