我国遗嘱信托制度的反思与重构  

Reflectionon and Reconstruction of Testamentary Trust in China

作　　者：何承斌[1,2] 

机构地区：[1]安庆师范学院图书馆,安徽安庆246133 [2]安徽大学法学院,安徽合肥230601

出　　处：《安庆师范学院学报（社会科学版）》2015年第1期24-27,共4页Journal of Anqing Teachers College(Social Science Edition)

摘　　要：遗嘱信托作为一种处理遗产的方式,在世界各国或地区广泛使用且取得积极的社会效果,但未能在我国得以实践及发展,其中立法滞后是其主要制约因素。遗嘱信托制度在我国有效运用的当务之急是完善立法,以明确信托成立要件、确定信托财产所有权归属、限制财产存续期间等法律关系。Testamentary trust as a way of heritagetreatment iswidely used in countries and regions around the world and has a positive social effect,but it lacks practice and development in China. Delay of legislation is the main restricting factor. It is imperative to improve the legislation for testamentary trust system for its effective use in China so that the established elements can be made explicitly,the trust property ownership can be determined,and the length of property duration can be limited.

关 键 词：信托法 遗嘱信托 继承法 

分 类 号：D922.282[政治法律—经济法学] D923.5[政治法律—法学]