摘要：

当代时间哲学与系统论表明，刑法只能根据其结构和功能选择性地对过往罪行予以回溯。刑法的目的和任务在于通过维护行为规范的效力保护法益，因此，应当仅将对之科处刑罚有利于确证行为规范有效性的罪行评价为仍然与现时社会生活相关的刑事不法。追诉时效标示着罪行的不法关联性的时间界限，追诉期限届满意味着相关罪行不再构成刑事不法。追诉时效是不法排除事由，属于实体法上的制度，应依据从旧兼从轻原则认定其溯及力。在认定追诉期限的起算和终止时点、法定刑升降格条件的影响、核准追诉的条件以及追诉时效的中断和延长时，也应当基于不法关联性消逝说，结合相关罪行对于在现时社会中构建规范效力的影响进行判断。

关键词: 追诉时效, 不法关联性, 溯及力, 时效中断, 时效延长

Abstract:

Contemporary time philosophy and system theory show that criminal law can only selectively retrospect past crimes according to its structure and function.The purpose and task of the criminal law is to protect the legal interests by maintaining the effectiveness of the code of conduct.Therefore，only the crimes imposed on the criminal penalties in favor of confirming the effectiveness of the code of conduct should be evaluated as criminal offences still related to the current social life.The limitation of prosecution indicates the time limit for the unlawful relevance.The expiry of the prosecution period means that the relevant crime no longer constitutes a criminal offence.The limitation of prosecution is a cause of exclusion of unlawfulness.It belongs to the system of substantive law，and its retrospective effect should be determined according to the principle of“observing old laws and light punishment”.When determining the starting and ending time of the prosecution period，the impact of the statutory sentence rising and falling conditions，the conditions for approving the prosecution，and the interruption and extension of the limitation of prosecution，it should also be based on the disappearance of the relevance of illegality，and be judged from the impact of related crimes on building the norm effectiveness in the current society.

Key words: Limitation of Prosecution, Relevance of Unlawfulness, Retrospective Effect, Interruption of the Limitation of Prosecution, Extension of the Limitation of Prosecution