近十年來臺灣陸續發生的食安案件，嚴重危害到人民的食的安全，也是這個問題受到極大重視。為對應並消弭食安風險，食品安全衛生管理法也多次進行修正。而食安法中的刑罰規定，對於其立法目的、保護法益與解釋，同時也產生適用上爭議問題。本文除嘗試處理這些刑法問題外，同時也從整體國家制裁論的觀點，認為一味使用刑罰並非萬靈丹，一方面應該要結合並活化各種行政制裁，另一方面除刑罰以外的刑事制裁，例如犯罪人與第三人之不法所得剝奪的立法，還有「先行政後刑事」的立法模式，讓刑法維持其最後守衛者的角色，或許才是讓管制能夠更有效能的方法。

There were many cases of food safety in the proceeding 10 years in Taiwan. The emerging problem of safe food and its damage arise a lot of attention. In order to do with the risk of food safety, the Act of governing food safety and sanitation amended several times. The penal codes which are the main parts of sanction within this act emerge some arguments including the purposes, legal interests and interpretations. This article tries to resolve the questions of penal codes as well as views them as a whole sanctions by State. Criminal sanction is not a panacea, other sanctions are needed as well. Administrate sanctions should be also coordinate. In addition, the new system of confiscating crime proceeds by judicial power is added to criminal sanction. And other administrative sanctions by administration correlate with criminal law and keep the latter be the role of “rear guard.” This might be an efficient way to do with the problem of food safety and sanitation.