【摘要】：煙草專賣柔性執(zhí)法不僅是黨的十八大指出“推進(jìn)依法行政，切實做到嚴(yán)格規(guī)范公正文明執(zhí)法”的具體體現(xiàn)，更是詮釋了“執(zhí)法就是服務(wù)”的科學(xué)內(nèi)涵�，F(xiàn)階段，，煙草專賣柔性執(zhí)法宣示意義明顯，但法律法規(guī)規(guī)章及相關(guān)制度不完善，實際職責(zé)與法律定位不統(tǒng)一，重事后查處、輕事前預(yù)防的執(zhí)法理念和以罰代教、以罰代管的執(zhí)法方式仍大量存在，文明、平和、理性的執(zhí)法理念客觀上雖然說的確在逐步深入人心，但目前來說發(fā)展水平還比較低，柔性執(zhí)法的真正落實還需煙草專賣執(zhí)法強(qiáng)化和煙草專賣行政機(jī)關(guān)內(nèi)部監(jiān)管的深入開展。本文通過對國內(nèi)外煙草專賣制度發(fā)展變遷的歷史脈絡(luò)的梳理，分析煙草專賣執(zhí)法和柔性執(zhí)法的特點、價值、作用，指出我國煙草專賣執(zhí)法中的不足，并在此基礎(chǔ)上提出完善我國煙草專賣柔性行政執(zhí)法的建議，為規(guī)范煙草專賣公正文明執(zhí)法提供新的視角和方法。同時，也希望為煙草專賣法以及相關(guān)法律法規(guī)規(guī)章等規(guī)范性文件的完善盡綿薄之力。 本文在結(jié)構(gòu)上共分四個部分： 第一部分煙草專賣制度及煙草專賣執(zhí)法述要。這部分初步分析了煙草專賣制度的含義，梳理了國內(nèi)外煙草專賣制度的溯源與發(fā)展，指出了煙草專賣制度的根源，闡述了煙草專賣執(zhí)法的含義和價值追求，是論文寫作的基礎(chǔ)。 第二部分煙草專賣柔性執(zhí)法的基本認(rèn)識。這部分從柔性行政執(zhí)法的角度對煙草專賣柔性執(zhí)法的含義、構(gòu)成要素、特征以及現(xiàn)實意義進(jìn)行了簡要闡述，突出了煙草專賣柔性執(zhí)法對我國煙草專賣執(zhí)法實踐的現(xiàn)實意義。 第三部分我國煙草專賣柔性執(zhí)法現(xiàn)狀。這部分分析、總結(jié)了我國現(xiàn)行煙草專賣執(zhí)法制度在實現(xiàn)柔性執(zhí)法方面的不足，為論文第四部分做好了鋪墊。 第四部分完善我國煙草專賣柔性執(zhí)法手段的思考和措施。這部分為我國煙草專賣柔性執(zhí)法存在的不足提出了完善意見，是本文價值的重要體現(xiàn)。
[Abstract]:Flexible law enforcement of tobacco monopoly is not only the concrete embodiment of "promoting administration according to law and strictly standardizing fair and civilized law enforcement", but also interprets the scientific connotation of "law enforcement is service". At this stage, the significance of flexible law enforcement of tobacco monopoly is obvious, but the laws, regulations, regulations and related systems are not perfect, the actual duties and legal positioning are not unified, the law enforcement concept of emphasizing ex post facto investigation, neglecting prevention in advance and replacing education with punishment still exists in a large number of ways, and the civilized, peaceful and rational law enforcement concept is objectively deeply rooted in the hearts of the people, but at present, the level of development is still relatively low. The real implementation of flexible law enforcement also requires the strengthening of tobacco monopoly law enforcement and the in-depth development of internal supervision of tobacco monopoly administrative organs. By combing the historical context of the development and change of tobacco monopoly system at home and abroad, this paper analyzes the characteristics, value and function of tobacco monopoly law enforcement and flexible law enforcement, points out the shortcomings of tobacco monopoly law enforcement in China, and on this basis, puts forward some suggestions for perfecting the flexible administrative law enforcement of tobacco monopoly in China, so as to provide a new perspective and method for standardizing the fair and civilized law enforcement of tobacco monopoly. At the same time, I also hope to make a modest contribution to the improvement of tobacco monopoly law and relevant laws, regulations and regulations. This paper is divided into four parts: the first part is the tobacco monopoly system and the summary of tobacco monopoly law enforcement. This part preliminarily analyzes the meaning of tobacco monopoly system, combs the traceability and development of tobacco monopoly system at home and abroad, points out the root of tobacco monopoly system, and expounds the meaning and value pursuit of tobacco monopoly law enforcement, which is the basis of this paper. The second part is the basic understanding of flexible law enforcement of tobacco monopoly. This part briefly expounds the meaning, constituent elements, characteristics and practical significance of flexible law enforcement of tobacco monopoly from the point of view of flexible administrative law enforcement, and highlights the practical significance of flexible law enforcement of tobacco monopoly to the practice of tobacco monopoly law enforcement in China. The third part is the current situation of flexible law enforcement of tobacco monopoly in China. This part analyzes and summarizes the shortcomings of the current tobacco monopoly law enforcement system in realizing flexible law enforcement, which paves the way for the fourth part of the paper. The fourth part is the thinking and measures of perfecting the flexible law enforcement means of tobacco monopoly in our country. This part puts forward some suggestions for the deficiency of flexible law enforcement of tobacco monopoly in our country, which is an important embodiment of the value of this paper.
【學(xué)位授予單位】：四川師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.1

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