摘要：一事不再罰問題被人們所關注是在上個世紀八十年代末，而對于是否應該建立“一事不再罰”制度一直是行政法學界討論的熱點問題之一。但由于一事不再罰制度在我國現行法律法規中沒有明確的規定，只在行政處罰的原則上加以抽象的概括。實踐表明，這一制度的缺失導致了在行政處罰執法領域的不統一，并且使相對人的合法權益無法得到保障。隨著我國市場經濟的發展，這種狀況正日趨嚴重。筆者通過參考一事不再罰原則在我國行政處罰適用以及借鑒一事不再罰制度在國外的經驗，對我國構建一事不再罰制度提出了具體的若干建議，冀求以此對一事不再罰制度的建立有所幫助。

關鍵詞：行政處罰；一事不再罰；行政主體；制度完善

Abstract:The problem is no longer sent people concern is in the late eighty s, and to establish whether it should be "one no longer punish" administrative law system has been discussed is one of the hot issues. But because no longer sent the system in China in the existing laws and regulations, no clear rules, just in the administrative punishments in principle to abstract generalizations. The practice shows that the system the lack of administrative punishment law enforcement in the field of unity, and to make people's rights could not be guaranteed. Along with the development of market economy in China, the situation is more serious. The author's penalty by reference to no longer principle in the administrative punishment and reference for the penalty system no longer in foreign experience, to construct a system about no longer put forward the concrete Suggestions, ji to the penalty for not to the construction of system of help.

Key words: administrative punishment, no longer the penalty, administrative subject, legislation

　　　所謂一事不再罰，筆者認為，《行政處罰法》第24條的規定，雖然不是完全意義上的一事不再罰，但對我們理解和界定一事不再罰提供了法律上的依據。根據這條規定和司法實踐，筆者認為，一事不再罰應有以下三個方面的涵義：①同一行政機關對行為人同一違法行為不得給予兩次及以上的處罰；②不同機關依據不同理由和法律規范對行為人同一違法行為不得給予兩次及以上同種類（如罰款）的行政處罰；③違法行為已受到刑罰后，除法律規定或特殊情況外，不得再給予行為人行政處罰。以上三個方面內容不能分割，互為前提，互為補充，缺一不可。