《唐律》将受所监临财物罪列为“六赃”之一,是立法体例上的一大进步,它有效地防范了官吏投机取巧、收取不义之财,颇值得我们学习与借鉴。借鉴受所监临财物罪增设非法收受财物罪,对于完善我国的贪污贿赂犯罪立法不无裨益。 As one of the “six stolen goods”, the “Law of the Tang Dynasty” will be listed as one of the “six stolen goods” by the property under surveillance. It is a major step forward in the legislative system. It effectively prevents the officials from opportunistically collecting illegal wealth and deserves our study Learn from It is not help to perfect the legislation of corruption and bribe crime in our country by referring to the crime of possession of illicitly accepting property subject to the crime of being supervised.