貝林的刑法學思想，深受新康德主義哲學之影響，折衷了自然法學和實證法學的觀點。在貝林看來，刑法學以「邏輯上必需的意義關聯性」為基點，而該「意義關聯性」又依存於刑法「意義」之純粹的觀念解析，乃「超驗（überempirisch）」之物。「法」表現為「實證法」，其中貫穿著某種價值觀念，即類似於自然法的某種民眾確信，法律概念通常受其指示。 其新康德主義刑法思想集中體現為構成要件理論。構成要件為犯罪類型的輪廓，具有客觀性、記述性和規定性特徵，不存在主觀構成要件要素和規範的構成要件要素。構成要件作為犯罪類型之指導形象，其有分類、解釋、指示和排除功能。犯罪是類型化的違法有責行為，必須其備行為、構成要件該當性、違法性、有責性、相應刑罰威嚇、刑罰處罰之條件等六個要素。類型性雖非單獨的犯罪成立條件，卻貫穿了犯罪各個要素，且需借助構成要件和價值判斷才能得以確定。 貝林的刑罰論結合了目的刑論與報應刑思想。他認為，對罪犯由國家予以刑罰懲罰，既能滿足公正報應之要求，又可保護國家的權威。 其新康德主義刑法思想對當代功能主義刑法理論和台海兩岸刑法學研究大有裨益。

Beling’s criminal jurisprudence was influenced deeply by neo-Kantism and compromised the ideas of natural law and the positive law. In his opinion, the criminal jurisprudence was based on “the consistency required logically” and“the consistency”, which was transcendent, should be depended on the pure idea analysis for the“significance” of criminal law. Thus, law represents as positive law, but is running through certain values judgment, namely similar to some certain belief existing in people’s mind in the natural law, which usually directs the positive law. The neo-Kantism criminal jurisprudence was embodied mainly in the theory of constitutive requirements. Constitutive requirements, possessing the character of objectivity, narrativity and normativity, are the outline of criminal type. Constitutive requirements as the directive image of criminal type have the functions of classification, explanation, instruction and exclusion. There are no subjective and normative elements of constitutive requirements. Committing a crime is a typed act of illegality and bearing responsibility, which has to have six essential factors such as conduct, according with constitutive requirements, illegality, responsibility, corresponding deterrence of criminal law and punishment. Type is not the individual condition to form a crime and it has run through every essential factor of crime. So it is necessary to define the guilty type with the aid of constitutive requirements and value judgment. The penalty theory of Beling combines the idea of purpose and the theory of just retribution. It shows that nation punishes the lawless, which not only satisfies the requirement of retribution, but also can protect the authority of nation. This neo-Kantism criminal jurisprudence is helpful to the Study of the functionism criminal jurisprudence and the criminal jurisprudence on both sides of the Taiwan Strait.