随着对商业贿赂犯罪惩治力度的加强,理论与实践对贿赂的认识进一步深入,致使贿赂范围的认定也逐渐扩大。应当从发展的角度来认识司法实践中的给予或者收受礼券、免费旅游、性贿赂、股份、干股和盈利机会等的贿赂性质,并应根据刑法历来强调的合理性和法律具体规定的主客观要求确定贿赂数额。 With the strengthening of punishing crime of commercial bribe, the cognition of theory and practice on bribery further deepens, and the cognizance of the scope of bribery also gradually expands. The nature of bribery granted or accepted in judicial practice should be recognized from the perspective of development and should be based on the rationality stipulated in the criminal law and the subjective and objective requirements specified by the law Determine the amount of bribe.