在共同的贪污犯罪中,对共犯成员的刑事责任划分,是一个比较困难的问题。贪污共犯因为牵扯到犯罪数额的关系,同其他共同犯罪不同,贪污共犯的刑事责任划分主要以贪污数额为依据,具体的执行划分是司法中颇受争议的问题。目前根据不同的数额计算方法,分为犯罪总额法、参与数额法、分赃数额法、分担数额法和综合评价法。本文主要分析了几种数额认定方法的利于弊。 In the common corruption crime, the division of criminal responsibility of accomplices is a relatively difficult issue. Since corrupt criminals involve the relationship between the amount of crime and the other co-criminals, the classification of criminal responsibility for accomplice of corruption is mainly based on the amount of corruption. The specific implementation of the division is the most controversial issue in the judiciary. At present, according to different calculation methods, it is divided into total crime law, participation law, law of spoils, sharing law and comprehensive evaluation law. This article mainly analyzes the advantages and disadvantages of several methods for determining the amount.