对于交通事故发生后主动报警的行为能否认定为交通肇事后自首,我国司法界主要存在两种截然相反的做法:即可以认定为自首与不能认定为自首,都有各自的理论依据。从自首制度本质出发,通过分析其法理价值和功利价值,概括总结出实践中可以认定为自首的情形与不能认定为自首的情形。 There are mainly two diametrically opposite approaches in the judiciary of our country: whether it can be regarded as surrender and can not be affirmed as surrender, all of them have their own theoretical basis for whether the behavior of active alarm after a traffic accident can be considered as surrender after a traffic accident. From the nature of the surrender system, through analyzing its legal value and utilitarian value, this paper summarizes the situations that can be regarded as surrendered in practice and can not be affirmed as surrendered.