【摘要】“廉政账户”推出以来，社会引起巨大反响，大家褒贬不一。而其设立不久便在大众舆论中纷纷撤除使笔者认为其确有研究的必要。本文从刑事法律角度出发，指出“廉政账户”与当前法律的冲突和不可行之处。转而进一步深入刑事立法层面，发现当前立法的局限，探讨现今受贿罪立法的可修改性。同时给出“设立特别自首”、“建立胁从犯机制”等的立法建议，希望立法者们能结合中国现有国情，根据实践中产生的问题，进一步完善受贿罪立法。

【关键词】廉政账户    受贿罪    特别自首   胁从犯

【Abstract】Since the honest account came , which aroused a tremendous repercussion，everyone had different evaluation.However, I suppose it is necessary to study for its soon collapse in succession public opinion.The legal points of Criminal Law points out its own unavailability and the contradiction between the "honest account" and current law.Then I turn to find out the limitation of current legislation,discuss the changeability of current legislation of bribery in a further criminal legislative level.I try to give a proposal of "set up a special surrender" and " Create Rehictant mechanism " .I hope to enhance the legislation of bribery with the condition of a country and difficulties of practice by the legislators.

【Key words】the honest account; bribery crime; special voluntary surrender; Coerced