刑罚与行政处罚皆为国家对违反法律规范者的公权力制裁,但是因为制裁性质与目的不同,所以在制裁行使的程序设计上有所不同。刑罚的目的在于惩罚与预防犯罪,而行政处罚的目的在于特定行政目的的达成,在复杂的法律体系中两者可能产生竞合现象。透过假设案例的分析,当刑罚与行政处罚竞合时,应当从处罚根据的法律规范目的进行比较分析,如果两者的规范目的相同则刑罚具有优先性,如果规范目的不同则刑罚与行政处罚可以并存。 Penalties and administrative sanctions are state sanctions against public authorities that violate the norms of the law. However, because of the nature and purpose of the sanctions, there are differences in the procedural design of sanctions. The purpose of punishment is to punish and prevent crime, while the purpose of administrative punishment is to achieve the purpose of specific administration. In complicated legal system, the two may produce the phenomenon of co-operation. Through the analysis of the hypothetical case, when the penalty is in competition with the administrative penalty, the comparative analysis should be made based on the purpose of the legal norms based on which the punishment is based. If both of them have the same purpose and purpose, the penalty has priority. If the purpose of the regulation is different, the penalty and administrative penalty Can co-exist.