摘要:贪污腐败现象是当今困扰世界各国的一大社会问题。它严重腐蚀了国家工作人员职务的廉洁性，侵害了国家和社会政治、经济秩序正常运转的机制，成为我国完善民主法制建设的毒瘤和障碍，是当前我国最受关注的社会、政治问题。当前，我国贪污罪法定刑设置存在很多问题，如资格刑规定的缺位、财产刑规定之不足、生命刑规定的浪费、入罪数额标准不科学、起刑点过高、量刑档次不合理等，这在一定程度上影响了预防和打击贪污犯罪的成效。通过对国外和我国港、台地区关于贪污罪法定刑的对比研究与借鉴，本人提出了完善贪污罪法定刑的建议。

关键词：贪污罪；资格刑；罚金刑；刑罚幅度

Abstract:Corruption crime is the important social problems which persecute every country all over the world. It seriously erodes the integrity of national staff positions of infringement of the state and the socio-political and economic order, the normal operation of the mechanism, and has become a cancer improve democracy and legal system construction and obstacles, the most concerned about China's current social and political problems. At present, China is set Legal Sentence corruption, there are many problems, such as eligibility requirements of the vacancy punishment、property、lack of punishment prescribed life sentences under the waste、the criminal point is too high、grade penalty unreasonable. To a certain extent, affected the prevention and combating corruption, crime, effectiveness. By foreign and Chinese Hong Kong and Taiwan on the Comparative Study of Criminal Law of Corruption and reference, I put forward a sound proposal Criminal Law of Corruption.

Key Words：Corruption crime；Eligible for penalty；Fine；Penalty rate