民法典时代遗嘱信托制度之建构——以隔代财富传承的法律依托为切入点  

Construction of the Testamentary Trust System in the Era of Civil Code:Starting from the Legal Basis of Intergenerational Wealth Inheritance

作　　者：李会勋[1] 张琳 LI Huixun;ZHANG Lin(College of Humanities and Law,Shandong University of Science and Technology,Qingdao 266590,China;School of Chinese and Law,Yantai Institute of Technology,Yantai 264005,China)

机构地区：[1]山东科技大学文法学院,山东青岛266590 [2]烟台理工学院文法学院,山东烟台264005

出　　处：《河北科技大学学报(社会科学版)》2025年第1期63-71,共9页Journal of Hebei University of Science and Technology:Social Sciences

基　　金：教育部人文社会科学研究青年基金项目(20YJC820022)。

摘　　要：在全球经济深度发展与转型的宏观格局下,个体财富呈现出多元增长的态势,老年人愈发重视遗产分配问题。以实践中日益凸显的居民隔代财富传承需求的法律依托为切入点,运用比较分析的方法,对不同的隔代财富传承途径展开深入剖析,并引出遗嘱信托制度在当下适用的独特优越性。然而,由于我国《民法典》与《信托法》在遗嘱信托制度规定上存在逻辑冲突,使得遗嘱信托制度难以施展其效能。因此,应当在充分分析与借鉴域外遗嘱信托制度的前提下,对我国遗嘱信托制度进行解释与重构,消除“受托人承诺”的成立要件,完善遗嘱信托的登记制度,在反永续原则的基础上发挥遗嘱信托制度在隔代财富传承领域中的作用,为社会财富的平稳、有序传承提供坚实的制度保障。In the macro pattern of the profound development and transformation of the global economy,individual wealth is growing diversely,and the elderly are increasingly concerned about the inheritance distribution.This paper started from the residents′increasingly prominent demand for intergenerational wealth inheritance,used comparative analysis method to delve into different intergenerational wealth inheritance approaches,and revealed the unique advantages of the testamentary trust system in current applications.However,due to the logical conflicts between China′s Civil Code and Trust Law in the provisions of the testamentary trust system,it is difficult for the system to fulfill its potential.Therefore,based on a thorough analysis and reference to foreign testamentary trust systems,it is necessary to interpret and reconstruct China′s testamentary trust system,eliminate the requirement for the establishment of "trustee′s acceptance",improve the registration system,and make the testamentary trust system function in intergenerational wealth inheritance on the basis of the rule against perpetuities,providing a solid institutional guarantee for the stable and orderly inheritance of social wealth.

关 键 词：遗嘱信托制度 隔代财富传承 《民法典》 信托财产 信托期间 

分 类 号：D923.5[政治法律—民商法学]