“认罪认罚从宽制度”作为“宽严相济”刑事政策的一种体现，在2018年被确立为刑事诉讼的一项基本原则。认罪认罚具结书是该制度中的重要内容之一。认罪认罚具结书应是犯罪嫌疑人、被告人自愿如实供述犯罪事实，承认所犯罪行并积极承担法律责任的文书表示形式，同时无论在其协商、签署、撤回过程中抑或是本身结构、内容都体现着“契约精神”的要义。此外，认罪认罚具结书作用的发挥还需完善的配套机制。

‘The lenient system of guilty admission and punishment acceptance’ as a representation of the criminal policy of tempering justice with mercy, established as a basic principle of criminal procedure in 2018. The affidavit of guilty admission and punishment acceptance is one of the significant things in the system mentioned above.The affidavit of guilty admission and punishment acceptance is a document form of expression that criminal suspects and defendants confess their crimes voluntarily, assume legal liability actively. Meanwhile, it reflect the essence of ‘the spirit of contract’ no matter in the process of negotiation, signing, revocation or the structure and content of itself. In addition, the affidavit’ function of guilty admission and punishment acceptance come into effect needs perfect supporting mechanism.