【摘  要】 随着现代网络技术的发展，网络从单纯的交流、沟通功能逐渐发展为成为网络信息传播、交流的物质载体。在当前反腐形势严峻的情况下，网络逐渐衍生为一项新的功能——网络反腐。网络反腐具有快捷性、开放性、虚拟性、隐蔽性等特点，它在发挥作用的同时，也产生了网络举报人遭打击报复、网络反腐缺乏制度性和法律性规范等困境。造成这种现象的原因是复杂的，主要有网民素养参差不齐、相关法律和制度不够健全。因此，必须要加强网民的宣传教育，强化政府“服务型政府”理念，借鉴国外网络反腐的制度经验，推进网络反腐的制度性和法律性建设，使网络反腐更好的发挥政治和社会作用。 

【关键词】 网络反腐； 服务型政府； 对策； 困境

【Abstract】 With the development of modern network technology, the function of network gradually develops from the simple exchange of communication to material carriers of network information dissemination. In the current serious anti-corruption situation, the network gradually derives for a new function----Network anti-corruption. Network anti-corruption has features of quickness, openness, fictitiousness and concealment. It plays at the same time, also has some dilemmas. For example, the network of informers were taken revenged, Network anti-corruption lacks of institutional and legal norms. The reason for the phenomenon is complex, there are uneven levels of Internet users in literacy, relevant laws and institutions are inadequate. Therefore, we must strengthen education of Internet users, strengthen the government's "service-oriented government" administrative philosophy, use for reference foreign experience of network anti-corruption system, and promote the institutional and legal construction of Network anti-corruption, so Network anti–corruption can  play political and social role better.

【Key words】 Network anti-corruption; service-oriented government; countermeasures; dilemma