我国遗嘱信托制度的不足及立法完善  

The Deficiency and Legislative Perfection of Testamentary Trust Tystem in China

作　　者：杨阿丽[1] YANG Ali(Fujian Jiangxia University,Fuzhou 350108,China)

机构地区：[1]福建江夏学院法学院,福建福州350108

出　　处：《天中学刊》2023年第4期16-24,共9页Journal of Tianzhong

基　　金：教育部人文社会科学研究青年基金项目(22YJC820037)。

摘　　要：基于私法自治和对私人财富保护的理念,《民法典》明确规定了遗嘱信托制度。遗嘱信托不仅可以利用信托优势实现个性化的传承安排,使财富代代绵延传承,还可以隔离部分债务,保障财富安全。然而,我国遗嘱信托制度还存在一定缺陷,在实践中影响和阻碍了该制度价值优势的发挥。信托法在修订时应当考虑与《民法典》的良性衔接,承认录音录像和口头形式遗嘱信托的效力,遗嘱信托的生效时间应当与遗嘱保持一致,不以受托人承诺为要件,同时规定遗嘱信托未经登记的不得对抗善意第三人,明确遗产管理人类似于信托受托人的法律地位。Based on the idea of autonomy of private law and protection of private wealth,the inheritance section of the Civil Code clearly stipulates the testamentary trust.Testamentary trust can not only take advantage of the trust to realize personalized inheritance arrangement,so that wealth can be passed on from generation to generation,but also can isolate part of the debt to ensure wealth security.However,the Chinese testamentary trust system still has certain shortcomings,which have affected and hindered the full play of the system's value advantages in practice.When revising the Trust Law,it should consider the benign convergence with the inheritance section of the Civil Code,recognize the effectiveness of audio and video recordings and oral testamentary trusts.The effective time of the testamentary trust should be consistent with that of the will,and the trustee's commitment is not being required.at the same time,it is stipulated that unregistered testamentary trust shall not be against bona fide third parties,and the legal status of the administrator of the estate similar to the trustee of the trust is clarified.

关 键 词：遗嘱信托 信托设立 信托成立与生效要件 信托财产登记 遗产管理人 

分 类 号：D923[政治法律—民商法学]