无受益人之人身保险的保险金给付问题研究——以《保险法》第42条为中心

Research on the Payment of Insurance Benefit of Life Insurance without Beneficiary——Take article 42 of the Insurance Law as the center

我国现行《中华人民共和国保险法》第42条对无受益人之人身保险合同保险金的给付问题作出了专门规定,但该条文不仅存在自相矛盾之处,而且将保险金一概作为被保险人之遗产处理的做法欠妥。我国应引入法定受益人的概念,兼顾债权人利益和国家的税收利益,采取以受益权为基础的非遗产化处理为原则,以保险金的遗产化处理为例外的方式。

Article 42 of the Insurance Law of the People's Republic of China has specially ruled the payment of insurance benefit of life insurance without beneficiary, but the article is a self-contradiction, and the way of dealing with the insurance benefit as heritage totally is not proper. The concept of statutory beneficiary should be introduced into our Insurance law. In addition, the dealing of insurance benefit should be based on beneficial right and make the heritage treatment of it as an exception, and at the same time, taking the interest of creditors and state into account.