数额累计处理制度在贪污受贿犯罪的定罪量刑中具有重要的地位。这一制度虽实施了较长一段时间，但在理论和实践中仍存在许多问题，尤其是《刑法修正案九》的出台使得数额累计处理制度面临着更大的挑战。论文主要通过三部分详述贪污受贿犯罪数额累计处理制度的主要内容、存在的问题及立法建言。

第一部分为问题的提出和概述，主要论述犯罪数额的重要作用及实践状况、数额累计处理的理论依据并分别对几种理论学说作出评析。长期以来，我国都依照数额标准认定贪污受贿犯罪，犯罪数额对行为人的定罪量刑发挥着至关重要的作用。因而，犯罪数额是认定贪污受贿犯罪的关键。关于犯罪数额累计处理制度的理论依据，当前理论界主要有连续犯说、同种数罪说、接续犯或徐行犯说以及综合说等。通过仔细分析可知，上述理论均非完美无瑕，都存在一定的局限性，缺乏可完整解释贪污受贿犯罪数额累计处理的成熟理论。

第二部分是对贪污受贿犯罪数额累计处理规则的理解和对追诉时效规定的适用。首先，阐述如何理解“多次”和“未经处理”，以及具体分析能否对一般违法行为进行刑法规制，对多个犯罪数额进行累计计算，且以刑法规制一般违法行为是否存在最低数额要求？其次，明确对贪污受贿犯罪行为予以累计处理也要适用追诉时效制度，数行为均能独立构成犯罪、数行为均不能独立构罪以及部分行为能够独立构罪但部分行为不能独立构罪这三种情形应分别按照不同标准确定追诉期。

第三部分是对贪污受贿犯罪数额累计处理制度的反思和立法建言。《刑法修正案九》将贪污受贿罪的认定标准修改为数额和情节并行标准，强化对情节要素的考量，降低了犯罪数额的作用。但数额累计处理之规定仍是以数额为导向，二者之间立法理念产生冲突，也使得法律衔接较为困难。此外，在司法实践中，由于贪污受贿案件数额认定较为复杂，易出现数额认定准确性与司法效率间的冲突；数额计量单位的统一在一定程度上无法全面准确反映个罪的社会危害性；对多个犯罪行为予以累计处理存在重罪轻罚之嫌，等等。针对上述问题，要完善立法，修改法律和司法解释，如增加“多次贪污”“多次受贿”的定罪情节，增加从重处罚规定等。

The system of accumulative amount plays an important role in the conviction and sentencing of corruption and bribery crimes. Although this system has been implemented for a long time, there are still many problems in its theory and practice, especially with the entry into force of the The Ninth Amendment of the Criminal Law, the system of accumulative amount is facing greater challenges. The theory mainly discusses the main content, existing problems, and legislative and judicial suggestions of the system for accumulating the amount of corruption and bribery.

The first part is the proposition and overview of the problem, which mainly discusses the important role and practical status of the crime amount, the theoretical basis of the accumulative amount, and analyzes the theories. For a long time, China has convicted the crime of corruption and bribery according to the amount standard, and the amount of crime plays a vital role in the sentencing of the defendant. Therefore, the amount of crime is the key to identifying the crime of corruption and bribery, and the system of accumulative amount is also very important. At present, the academics believe that the theoretical basis of the accumulative amount is mainly the continuous offense, multiple crimes of the same kind, successive offence, comprehensive theory and so on. Through careful analysis, we can see that the theories proposed above are not flawless and have certain limitations. Currently, there is no mature theory that can fully explain the accumulative amount of corruption and bribery. 

The second part is the understanding of the  rules of accumulative amount for corruption and bribery. First, explain how to understand "multiple times" and "untreated", and analyze in detail whether criminal regulations can be applied to illegal acts, and the amount involved in the conduct can be calculated cumulatively. Is there a minimum amount required for  illegal acts based on criminal regulations? Secondly, it is clear that the accumulation of corruption and bribery must  apply to the limitation of prosecution. The prosecution periods should be determined according to different standards in the three situations in which Multiple behaviors are criminal behaviors, multiple behaviors are not criminal behaviors, some behaviors are criminal behaviors, and others are illegal behaviors.

The third part is the reflection and suggestions on the accumulative system of the amount of corruption and bribery. The Ninth Amendment of the Criminal Law revised the standard for determining the crime of corruption and bribery into a parallel standard for the amount and plot, strengthened consideration of the plot elements, and reduced the role of the amount of crime. However, the rules of accumulative amount is still guided by the amount. The conflicting legislative concepts has also made it more difficult for the law to interface. In addition, due to the complexity of the amount determination in corruption and bribery cases, there is a conflict between the accuracy of the amount determination and the judicial efficiency in judicial practice; the unity of the measurement unit of the amount cannot reflect the social harm of crime fully and accurately; the accumulative treatment of multiple criminal acts is a lighter punishment, etc. In response to the above problems, it is necessary to improve legislation, such as adding convictions for "multiple corruption" and "multiple bribery" and increasing severe punishment, etc.