【摘要】 森林法有關的刑罰規定，自七十年前大陸時期就已經存在，這段期間雖然有作多次修改，但重點僅止於「加重其刑」一途，並無考量到刑法核心議題 ─ 法益；對於森林法的學術研究或實務運作，亦未注意到此一問題，多年來習於將森林法各罪的法益定位成「個人法益」概念，衍生出許多錯誤論和競合論的問題有待釐清。如此不僅增加了解釋適用法律的困難，更因為囿限在個人法益的觀點上，忽略了保育森林的公益機能，也低估了森林資源的重要性和影響力。 本文藉由立法歷程和時代演進的觀察，認為危害森林的不法行為應以刑事制裁對付，且法益型態為超個人的「環境法益」，此方能凸顯環境保育的重要性。確定法益，解讀森林法各罪時便有清晰的脈絡可依循，亦即行為人只有在「重大危害森林」的情況下，才會成立犯罪；釐清法益，犯罪競合的處理才能更清楚，區隔出森林刑罰和主刑法各罪、及其他附屬刑法間的關係。 結論上，建議透過「環境法益」將森林法各罪的構成要件重新描述，捨棄現行法運用管領力的不當概念，改正為僅針對「重大危害森林」之情形方以刑罰對付，至於其他違反林業行政的不法行為，則統歸行政制裁的範疇，並針對不法內涵的程度，設計出不同層次的法律效果。另外，涉及「保育森林」的附屬刑法眾多，現行法規範的重疊性甚高，並不妥適，立法上應對此等規範通盤檢討，可以「保留其一、刪除其他」，或是針對不同程度的法益侵害情形，將各種附屬刑法以「法條競合的補充關係」重新設計。 / 【Summary】 The criminal sanction in the Forest Law has existed for seventy years. Although it has been revised several times, the criminal concept only discussed on the increase of the penalty, nothing on the core -- legal interests. Even the academic study or the practice in fact did not reach the key point. People have been used to position the legal interests as individual for many years. That led to numerous thorny problems of "Irrtum" and "Konkurrenzlehre". It not only made explanation more difficult, but also mires it into a blind point. That is, if we limit the criminal sanction to the concept of individual interests, and distinguish regulatory offenses and criminal sanction from disposition right, it will verge the public welfare of environmental protection to the margin, also lower the importance of forest management. By studying the legislative process through different periods of time, the environmental legal interest is affirmed to be the core of the thesis. Thus one urges that through the clarification of legal interests where major & subsidiary laws can be clearly defined, "Konkurrenzlehre" problem will be managed precisely, Conclusively, the environmental legal interests should be the elements of crime in the Forest Law. Also, we should abandon the concept of disposition right in the current law, and simplify the elements. We could only inflict criminal punishment on those who pillage the resources, pollute or damage the environment, or other behaviors that causes ecocatastrophe. As for the other illegal behaviors against forest administration, those should be regulated by regulatory offenses. Besides, there are lots of subsidiary criminal law in connection with forest protection. Clauses disperse on different laws overlap each other. It should be redesigned on the basis of "Normatives Einschluβoder Stufenverhaltnis".