在我国现行刑法中,受贿罪的犯罪构成将“利用职务便利”作为客观方面的必备要件。如何认定行为人是否利用了职务上的便利,它与利用职业形成的便利条件如何区别,成为准确适用罪名、区分罪与非罪、此罪与彼罪的关键,也成为司法实践中最具争议的一个疑难问题。 In the existing criminal law of our country, the constitution of crimes of accepting bribes constitutes an essential requirement for objective aspects of “using officework conveniences.” How to determine whether the perpetrator used the convenience of his position and how to distinguish it from the convenience of using his occupation to become the key to accurately apply the offense and distinguish crime from non-crime, which has also become the most controversial issue in judicial practice A difficult problem.