在打击和规制非法集资违法——犯罪行为的行政执法与刑事司法相衔接(又称"两法衔接")机制运作和工作实践中,必须正确理解和把握行政处罚与刑事处罚的关系,即正确理解和适用"一事不再理"、"一事不两罚"原则;准确、灵活把握"刑事先理"原则;坚持刑法的谦抑性原则,防止刑事司法恣意扩张。目前,检视理论界关于"两法衔接"机制研究内容的着力点,仍然呈现局限于规范层面和价值层面的"务虚"居多,深入到司法实务中的操作层面之"务实"研究则比较缺乏,尤其是针对具体(类)个案的情形,开展合理妥适的实体衔接内容研究依然是比较少的,同时也是亟需引起重视和加以解决的重大理论和现实问题。在"两法衔接"机制开展和运作过程中,实体层面衔接的具体内容集中体现在针对同一行为,基于行政违法和刑事违法双重违法性的存在前提,在处罚层面所涉及的行政处罚与刑事处罚之竞合判断和处理模式问题。综合比较各个学说观点并结合我国法律规定的现实状况考虑,应当确立和采用并合主义原则为主、吸收原则为辅的适用原则为妥。在坚持这一基本原则的基础上,根据行政处罚与刑事处罚作出的先后顺序不同,需要分别做出相应的不同处理:即在"先(行政)罚后刑(罚)"的情形下,采用同质罚相折抵、不同罚则各自适用的处理模式;在"先刑(罚)后(行政)罚"的情形下,采取同质罚不得再次处罚、不同罚则可予再处罚、免刑后可予再处罚的处理方法。
In combating and regulating illegal fund- raising criminal behaviors,administrative law enforcement and criminal justice are often connected together in judicial practice. It is necessary to correctly understand and grasp the relationship between administrative penalty and criminal penalty,properly understand and apply the principles of " One Case not Tried Twice" and " One Case,One Penalty",correctly and flexibly grasp the principle " criminal action first" and adhere to the principle of modest restraint of criminal law in order to prevent the arbitrary expansion of criminal justice. By summarizing different views held by various doctrines and considering the concrete status of legal prescriptions,this paper proposes the principle of combination supplemented by the principle of absorption. On the basis of this principle,different treatment modes shall be adopted according to the different orders given by administrative penalty and criminal penalty.