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作 者:黎乃忠[1]
出 处:《法学论坛》2016年第1期79-84,共6页Legal Forum
基 金:国家社科基金青年项目<农村土地融资担保法律问题研究>(13CFX076)的阶段性成果
摘 要:古罗马身份继承制度下的遗产为财产权利与义务的统一体,现代主要大陆法系国家对此予以继受。我国古代的立法亦遵循古罗马法的理念,将遗产范围界定为财产权利与义务。然而,新中国成立后的继承制度借鉴了前苏联的立法,将遗产范围仅界定为财产权利,但该界定是与限定继承制度及英美法系的间接继承制度呈现了一一对应关系,而与大陆法系的直接继承理念下的无限继承理论相冲突。对此的解决路径有两条:一是因直接继承只有在大陆法系的无限继承下才实际发生,故仍遵循大陆法系的直接继承理论,即在无限继承制度下,将遗产范围修改为财产权利与义务之和;二是因限定继承其实就是英美法系间接继承理念下的产物,故借鉴英美法系的间接继承理论,即在限定继承制度下,将遗产范围界定为财产权利,并参照企业清算制度设计遗产清算。Heritage include the rights and obligations with the system of identity inheritance in ancient Rome. The modern major civil law system countries followed the ancient Roman in which heritage include the rights and obligations, so is the legislation of ancient China. After the 1949, the legislation draw legislative idea of the former Soviet Union to define the scope of the heritage as the rights ,but the definition is matched by the limited succession system of the civil law system and indirectly inheritance of the common law system, and conflicts with the infinite succession theory of the direct inheritance concept of the civil law countries. There are two solutions : Firstly, because of the direct inheritance actually happened under the infinite succession of the civil law, the direct inheritance theory of the civil law should be followed, namely in the infinite succession, modifying the heritage range as the sum of the rights and obligations. Secondly, because of the limited succession being the production under the indirect inheritance concept of the common taw system, the indirect inheritance should be learned from the common law system, namely in the limited succession system, defining the heritage as property rights, and designing the heritage liququidation system according to the liququidation system of enterprise.
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