海峡两岸夫妻财产制度比较研究

A Comparative Study on the Marital Property System between the Two Sides of Taiwan Straits

修改后的两岸新夫妻财产制,虽然呈现出一些共同点,但仍有诸多冲突。我国建立了与台湾地区相类似的夫妻个人特有财产制度,完善了夫妻共同财产的范围和约定财产制;台湾地区废弃了危害夫妻平等地位的联合财产制,增设了法定财产制和剩余财产分配制。台湾地区新夫妻财产制的完整性、可操作性值得我国借鉴。

The amended marital property system between the two sides of Taiwan Straits tends to be similar in some aspects while conflicts still exist. China has established a similar martial property system to Taiwan and perfected the scope of marital community property and Husband-wife agreed property system. Taiwan has abolished community property system which may do harm to the equal status between husband and wife and add legal property system and residuary property allocation system to marital property system. The completeness and feasibility of Taiwan marital property system can serve as an example for China's Mainland.