最高法院公布指导性案例，旨在使法院的审判工作更加具有参考性。指导性案例制度的建立有利于我国在司法实践当中更好地适用相关法律法规，解决相关的疑难问题。本文选取指导案例3号——潘玉梅、陈宁受贿案进行法理分析。 本文认为，以合办公司等合作投资为名义的受贿侵犯了国家工作人员职务行为的廉洁性，职务行为的廉洁性来源于国家工作人员职务行为的不可收买性，而不可收买性来源于公民让渡个人权利组成的国家权力。 关于国家工作人员与请托人以合办公司的方式受贿的问题，观点如下：1、国家工作人员没有实际出资，但是参与了整个公司的经营管理活动并获取利润的，构成受贿，受贿数额为请托人给国家工作人员的出资额。2、在合办公司或者是其他投资当中，国家工作人员未实际出资，也未参与实际经营管理而获取利润，这种情况下获取的“利润”为受贿数额。 对于以交易形式受贿的问题，观点如下：1、以明显偏离商品正常价格的价格来购买商品的行为，应当成立受贿罪，具体标准为比例上超过10%，数额上超过1万元。2、买卖房屋、汽车等商品时认定交易价格要区分动产和不动产，在买卖不动产时，交易时应为合同成立时，在买卖动产时，交易时应为动产交付时。 为他人谋取利益是受贿罪的客观构成要素，最低要求至少要达到许诺的程度。 收受财物后上交的问题中，及时退还的认定不应该设置明显的时间限制，为掩饰隐瞒犯罪上交财物的，不认定为是主动上交。 综上，潘玉梅、陈宁利用职权，为他人谋取利益，以合办公司名义受贿以及交易形式受贿，应认定为是受贿罪，事后退赃不影响认定受贿罪。

In order to make the trial work more convenient, the supreme people court had published series of guiding cases. The Guiding Cases will be helpful to apply the laws in the judicial practice and solve the difficult matters. This paper selects No.3 Guiding Case—Pan Yumei and Chen Ning Bribery case, to analysis some related juridical problems. This paper considers that in the name of joint venture and cooperation investment bribery, the probity of national staffs had been violated. The integrity of official acts comes from; the duty behavior cannot be bought. This power comes from the transfer of citizen right. The bribery of national staffs and trustees to joint venture, views are as follows:1. National staffs have no actual investment, but participate in management of the entire film and gain profits. It shall be the crime of taking bribes. The amount of bribes is the contribution of the trustees which gave the national staff. 2. The national staff did not have the actual investment, also did not participate in the actual management, in this condition, the amount of bribe is the profit. The matters of transaction bribery, the views are as follows:1. To deviate from normal price goods to purchase goods, it shall be the bribery. The criterion for the percentage is over 10% on the amount, and the amount shall exceed over RMB10000.2. In the house and car property transaction, the real and personal property shall be distinguished. On the sale of real estate, the trading is the contract is formed. On the sale of personal estate, the trading is at the time the estate delivery. Seeking interests for other people is the objective elements of bribery crime. The minimum requirement shall be the promise. After accepting property exchange, the identify of prompt return shall not set specific time limit. Handing over assets to disguise crime shall not be identified initiative submit. In summary, Pan Yumei and Chen Ning take advantage of authority to seek benefit of other people, on behalf of the joint company and the transaction should be regarded as bribery. Refund the booty do not influence the identify of corruption.