本文立基於德意志觀念論的理性主體性預設，重新證立絕對刑罰理論。依此理論，刑罰的意義在於針對犯罪對刑法之否定的再否定；其作用則在於使行為人所主張「否認他人權利」之錯誤行為準則的效力回轉於行為人自身，同樣地減損其個人權利，以揭露其錯誤而使錯誤可辨識，不僅行為人藉此獲得理性自我回復的前提，而得以重新正確地建構法權關係，並且也確認他人原先所持之正確行為原則的有效性，最後基此恢復實證刑法規範的效力。 The purpose of this article is to establish the absolute theory of criminal law on the premise of German idealism. According to the absolute theory, the meaning of punishment is to negate an offender's negation of the criminal law. The function of punishment is to apply the offender's rule, which asserts that the right of others could be deprived, to himself/herself. By punishment, the offender can be aware of his wrongdoing and therefore correct his/her behavior by virtue of reason. In addition, other people can recognize the validity of the principle of right conduct. As a result, the validity of criminal law can be restituted.