随着刑罚理论的发展完善，学者们对于刑罚目的的认识也更加理性，刑罚不再是惩罚的代名词，实践也证明了单纯地增加刑罚的严厉性并不能实现预防犯罪和教育改造犯罪人的目的。刑法中的奖励机制在激励犯罪人改过自新，预防犯罪方面有着重要的作用，奖励机制应当引起人们的重视。我国刑法修正案（八）在2011年初正式将坦白制度纳入刑法条文之中，坦白从宽的法律化是我国刑法中的奖励机制完善的重要一步，对我国的刑事司法有着重要的影响，但仅仅将坦白制度法律化还不能真正解决其司法实践中所存在的的种种问题。本文将以刑法中的奖励机制为框架，来探讨坦白制度的贯彻实施及完善。 本文第一部分将先概述刑法中的奖励机制，分析奖励机制的本质特征及其在刑法条文中的法律表现形式，并总结这些法律条文的共同特征，即对犯罪人的积极改过行为及时给予奖励，并分析奖励机制共有的法律意义，即有利于刑罚目的的有效实现，反应了刑罚功利性的思想基础；第二部分将选择坦白制度为视角，对比分析坦白制度在我国和其他各国的主要发展变化，总结坦白制度的历史发展经验和相关教训，以及坦白制度特有的法律意义即完善了刑罚体系中刑罚裁量的相关法律规定，为坦白制度的完善提供借鉴；第三部分将着重从坦白的对象、坦白的时间和认定程序以及坦白制度的设置目的四个方面对比分析我国的坦白制度和美国的坦白制度，指出坦白制度在我国和美国两者之间的本质区别并从中总结我国坦白制度的局限和需要完善之处；第四部分将根据坦白制度的历史发展教训，并借鉴各国坦白制度的主要发展经验，结合坦白制度作为奖励机制的法律意义和设置目的，对坦白制度的贯彻实施及完善提出建议。本文建议从立法、司法和诉讼程序三个方面来完善坦白制度，在立法方面，要从坦白的时间，内容和对象上来明确界定坦白的定义，在司法上要规范从宽的依据和从宽的幅度，表现出坦白从宽的梯度区别，在司法程序上要完善律师的法律援助程序，完善坦白的认定程序以及坦白的诉讼程序。

With the development of the theory of penalty, The scholars got a more rational understanding on the purpose of penalty, and penalty is no longer a synonymous of the punishment. Practice has proved that a simple increase in the severity of punishment cannot achieve the purpose of crime prevention, nor the offenders’ education and reformation . The reward mechanism plays an important role in encouraging the rehabilitation of offenders and the prevention of crime, and it shall cause the attention of people. In the early 2011, Criminal Law amendment (Ⅷ) takes the frankly-punishment system into the Criminal Code, which also makes the reward mechanism more perfect. But the legalization of the frankly-punishment cannot really solve the problems which existing in the judicial practice. This paper will take the reward mechanism as background and explore the consummation of the reward mechanism from the perspective of the system of frankly-punishment. The first part of this paper will overview the reward mechanism and analyze its essential features and the legal form in the criminal law, then summarize the common features of the law, that is, giving rewards to rehabilitation of the offenders timely. This part also will analyze the common significance of the reward mechanism ——helping to realize the purpose of penalty and reflecting the utilitarian thought of penalty. The second part will mainly contrast and analyze the developments and changes of the system of frankly-punishment in our country and other countries from the perspective of the frankly-punishment system, then summarize its experiences and its peculiar significance in the system of penalty, these will provide the frankly-punishment system a reference and make it more perfect. The third part will analyze and compare the frankly-punishment between China and America, mainly from its object, time and the confirmation process, then find the limitations and the place which needs further perfection from the Chinese frankly-punishment law, and find out the essential differences of this law between the two countries. The fourth part will summarize the lessons of the historical development of the frankly-punishment law in our country and the other countries, then it will give suggestions about the mode of perfecting this law, in view of the legal significance and setting objectivity, then it advices perfecting the law from the legislation, judicial and procedural part. In the legislation of the law, it defines the frankly-punishment from its time, content and object perspectives. Meanwhile, it sets a standard on the frankly-punishment in consideration of its gradient differences and perfects the cognizance, litigation and counsel assistance in the judicial processes.