本文针对“两高”１９９７年１２月各自通过的刑法分则罪名，在简略总结了确定罪名的一般原则后，对“两高”确定的罪名的现实及理论意义给予了充分肯定。然后，从宏观和微观两个方面探讨了“两高”确定的罪名存在的一些问题，并期望立法者和司法机关能给予充分的重视，予以修正，以建立与刑法典相协调的科学的罪名体系 This article gives a full affirmation of the reality and theoretical significance of the accusation of “two highs” after briefly summarizing the general principle of criminal accusation in accordance with the criminal law points respectively passed by the “two highs” in December 1997. Then, some problems existing in the “two highs” crimes were discussed from two aspects of macroscopical and microcosmic, and hope legislators and judiciary can give enough attention to them and revise them in order to establish scientific charges in coordination with the criminal code system