论遗产清算  

The Liquidation of Heritage

作　　者：仲相[1] 韦宇宁[2] 

机构地区：[1]烟台大学法学院,山东烟台264005 [2]中国人民银行聊城中心支行,山东聊城252000

出　　处：《烟台大学学报（哲学社会科学版）》2003年第4期380-384,共5页Journal of Yantai University(Philosophy and Social Science Edition)

摘　　要：在限定继承原则下,遗产的清算既是保障继承人承担有限责任的基础,也是保护遗产债权人之公平受偿权及债权之一般担保不被侵吞的重要措施。遗产清算程序包括遗产管理人的选任、公告权利人、制定遗产清册及遗产分配四个阶段。遗产管理人作为遗产清算的主持人,应尽善良管理人之注意义务。在遗产清算程序中如有违反法律规定的情形,遗产管理人应负赔偿责任,受损害之权利人亦得主张不当受领请求权。Under the principle of limited heritage, the liquidation of heritage is the foundation to ensure the heir's limited liability. At the same time, it is also an important measure to protect other creditors right. The procedure of liquidation in inheritance includes the empanelling of the supervisors, proclaiming the creditors, formulating the accounting bill of heritage and the assignment of heritage. The supervisor should give considerably high attention to his work. If there are illegal measures in procedure of liquidation, the supervisor should redress the damage of relating creditors.

关 键 词：遗产的清算 遗产管理人 不当受领请求权 

分 类 号：D923.5[政治法律—民商法学]