遗产破产基本问题初论  

On Fundamental Problems of Heritage Bankruptcy

作　　者：檀钊[1] 

机构地区：[1]北海职业学院,广西北海536000

出　　处：《江苏广播电视大学学报》2008年第6期66-69,共4页Journal of Jiangsu Radio & Television University

摘　　要：遗产破产的基本问题包括遗产破产的主体、原因、破产程序上的特点、与继承人破产的关系以及与限定继承的关系。遗产破产的主体是遗产本身,遗产破产的唯一原因是债务超过。遗产本身作为破产主体同自然人破产以及法人破产相比都有明显区别之处。明确遗产破产和继承人破产的关系,需要考察破产财团的不同构成情形。在限定继承的情况下,遗产破产制度仍有确立的必要。The basic problems of heritage bankruptcy include the main body of heritage bankruptcy, the cause, feature of the process, its relationship with its heir＇s bankruptcy, the relationship between heritage bankruptcy and constraint inheritance. The main body of heritage bankruptcy is the heritage itself, while the only cause of heritage bankruptcy is that its debts overtake its assets. Heritage it self as the main body of the bankruptcy is different from that in civil and economic bankruptcy. We can understand the relationship between heritage bankruptcy and it＇s heir＇s bankruptcy by studying the composition of bankruptcy financial group. The heritage bankruptcy system is still necessary to be established in the constraint inheritance.

关 键 词：遗产破产 主体 原因 程序特点 限定继承 

分 类 号：D913[政治法律—民商法学] D912.29[政治法律—法学]