在共同贪污犯罪中,贪污数额的认定是一个至关重要的问题。但目前我国对于数额的确定标准,立法中没有明确的规定,学术上没有形成通说,实践中也存在着不同的做法。本文在分析各种学说利弊的基础上,结合司法实践,提出犯罪总额是定罪量刑的基础,分赃数额是定罪量刑的一个重要情节。 In the joint crime of corruption, the amount of corruption identified as a crucial issue. However, at present, there is no clear definition of the amount in our country. There is no clear definition in the legislation. There is no academic statement in practice. There are also different practices in practice. On the basis of analyzing the pros and cons of various theories and combining with judicial practice, this paper puts forward that the total crime amount is the basis of conviction and sentencing. The amount of spoilage is an important episode of conviction and sentencing.