本文认为法应该从两个层面来理解 ,即法的价值层面和工具层面。法的价值层面是指法的价值规定性、普遍规范性及司法适用性。而法的工具层面则是指法在价值层面导引下的具体表现形式 ,也就是“依法治国”、“依法行政”中“法”的表现形式 ,而其它各种形式的红头文件都不成为法。 This article argues that law should be understood from two aspects, namely, the value of the law and the level of the instrument. The value aspect of law refers to the value stipulation, common normativity and judicial applicability of the law. However, the instrumental level of law refers to the manifestation of the law under the guidance of the value level, that is, the expression of “law” in “governing the country according to law” and “administering by law”, while other forms of red tape do not become law .