摘要：一事不再罚问题被人们所关注是在上个世纪八十年代末，而对于是否应该建立“一事不再罚”制度一直是行政法学界讨论的热点问题之一。但由于一事不再罚制度在我国现行法律法规中没有明确的规定，只在行政处罚的原则上加以抽象的概括。实践表明，这一制度的缺失导致了在行政处罚执法领域的不统一，并且使相对人的合法权益无法得到保障。随着我国市场经济的发展，这种状况正日趋严重。笔者通过参考一事不再罚原则在我国行政处罚适用以及借鉴一事不再罚制度在国外的经验，对我国构建一事不再罚制度提出了具体的若干建议，冀求以此对一事不再罚制度的建立有所帮助。
关键词：行政处罚；一事不再罚；行政主体；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
所谓一事不再罚，笔者认为，《行政处罚法》第24条的规定，虽然不是完全意义上的一事不再罚，但对我们理解和界定一事不再罚提供了法律上的依据。根据这条规定和司法实践，笔者认为，一事不再罚应有以下三个方面的涵义：①同一行政机关对行为人同一违法行为不得给予两次及以上的处罚；②不同机关依据不同理由和法律规范对行为人同一违法行为不得给予两次及以上同种类（如罚款）的行政处罚；③违法行为已受到刑罚后，除法律规定或特殊情况外，不得再给予行为人行政处罚。以上三个方面内容不能分割，互为前提，互为补充，缺一不可。
