建立遗产分割归扣制度的立法探究

A Legislative Study on Establishing Deduction Regulation in Inheritance Division

归扣制度是遗产分割中所特有的一种制度,其本质是基于公平理念而实现继承利益的平衡。近现代世界上绝大多数国家和地区都在立法上确认了归扣制度,我们应当借鉴有关国家和地区成功的立法经验,结合我国国情、民间习惯与实际需要,在我国继承法中建立遗产分割的归扣制度,以进一步完善我国继承法律制度。

Deduction regulation is a peculiar part of the inheritance division system,aiming at the realization of balance in the interests among the heirs on the basis of the principle of fairness.The majority of countries and regions in modern times have validated deduction regulation legislatively.To improve inheritance system in our country,deduction regulation in inheritance division system should be established in our country based on the practical need of our national conditions and folk custom referring to the successful legislative experiences from relevant countries and regions.