遗嘱执行人制度研究

发布时间：2018-03-31 06:08

本文选题：遗嘱　切入点：遗嘱执行人　出处：《西南政法大学》2013年硕士论文

【摘要】：随着我国社会经济的巨大发展，，人民生活水平也有了极大的提高，物质财富的进一步增加使得遗产继承现象变得越来越频繁，随之而来的是通过遗嘱形式分割遗产的情形也大量增加。然而，我国目前并没有建立完整意义上的遗嘱执行人制度，使得遗嘱继承具体该如何继承、由谁来实施执行变得无法可依，不能适应现实发展的需要，因而对遗嘱执行人制度进行研究就尤为必要。除引言外，正文包括五个部分，全文约3.1万字。第一部分为遗嘱执行人制度概述，主要阐述遗嘱执行人制度的历史沿革、遗嘱执行人的主要内容和遗嘱执行人的法律地位三个方面。得出遗嘱执行人制度是起源于日耳曼法的中介受托人制度，其内容主要包括主体资格、任免、权利义务以及责任与监督等。而对于遗嘱执行人的法律地位，笔者认为相比继承人或遗产的代理说，被继承人的代理人一说更符合遗嘱执行人的本质。第二部分为遗嘱执行人制度的功能，主要从遗嘱执行人制度具有管理和保护遗产，维护继承人利益和第三人利益，实现遗产税的征收、保障社会利益这三个方面的功能来予以阐述。第三部分为我国内地建立遗嘱执行人制度的必要性，提出在我国内地建立遗嘱执行人制度有以下四个方面的必要性，首先是我国社会民众继承现实的需要，其次是我国司法实践的需要，再次是我国修改完善继承法的需要，最后是我国构建和谐社会的需要。第四部分是中外遗嘱执行人制度的考察与分析，本文主要从中国大陆、港、澳、台四法域遗嘱执行人制度和国外遗嘱执行人制度的立法现状，以及它们之间的比较分析予以阐述。在该部分，笔者通过对该制度在国内外立法状况的介绍，得出其对我国构建遗嘱执行人制度有重要借鉴意义的结论。第五部分为我国内地遗嘱执行人制度的不足之处及其立法完善的建议。缺失遗嘱检验制度、遗嘱执行人的产生方式单一以及缺少遗嘱执行人的具体制度是我国内地遗嘱执行人制度的主要不足。针对这些不足，笔者认为，应从以下方面来完善我国内地的遗嘱执行人制度，首先是建立遗嘱执行的准备程序，其次是对遗嘱执行人的资格予以规定，再来就是遗嘱执行人的产生、接受、拒绝与变更，还有就是对遗嘱执行人的权利和义务予以规定，最后是遗嘱执行人的责任与监督。
[Abstract]:With the great development of social economy in our country, the living standard of the people has also been greatly improved, and the further increase of material wealth has made the phenomenon of inheritance become more and more frequent. However, at present, our country has not established a complete executor system, which makes intestate succession specific how to inherit. It is necessary to study the executor system because it is impossible to carry out execution and can not adapt to the development of reality. In addition to the introduction, the text consists of five parts, the full text of about 31000 words. The first part is an overview of the executor system, mainly expounds the historical evolution of the executor system. The main content of executor and the legal status of executor are three aspects. It is concluded that executor system is an intermediary trustee system originated from Germanic law, which mainly includes subject qualification, appointment and removal. As to the legal status of the executor, the author thinks that the theory of the agent of the heirs is more consistent with the essence of the executor than that of the heirs or the representatives of the estate. The second part is the function of the executor system, mainly from the executor system to manage and protect the heritage, to protect the interests of the heirs and the interests of the third party, to achieve the collection of estate tax. To protect the social interests of these three aspects of the function to be elaborated. The third part is the necessity of establishing the executor system in the mainland of our country, and puts forward the necessity of establishing the executor system in the mainland of China in the following four aspects: firstly, the need of inheriting the reality of the social masses in our country. Secondly, it is the need of judicial practice in our country, the need to revise and perfect the inheritance law, and the need to build a harmonious society in our country. The fourth part is the investigation and analysis of the executor system at home and abroad, this article mainly from the mainland of China, Hong Kong, Macao, Taiwan four jurisdictions executor system and foreign executor system legislation status. In this part, the author introduces the legislative situation of the system at home and abroad, and draws the conclusion that it is of great significance to the construction of executor system in China. The fifth part is the deficiencies of the executor system in mainland China and some suggestions for its legislative perfection. The singleness of executor and the lack of concrete system of executor are the main deficiencies of executor system in mainland of China. We should perfect the executor system in the mainland of China from the following aspects: first, to establish the preparatory procedure for the execution of the will, secondly to stipulate the qualifications of the executor, and then to make the executor produce, accept, refuse and change. There is also the executor's rights and obligations to be stipulated, and finally, the executor's responsibility and supervision.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D923.5

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