英美法遗产信托制度研究--兼论我国遗产继承制度的完善

Study on Inheritance Trusteeship System in Anglo-American Law ——Also on the Perfection of Inheritance System in Our Country

信托制度是英美法为世界法律体系作出的最为突出的贡献。它发源于十六世纪的土地用益制度,以规避嫡长子继承制度、实现土地的自由处分为目的。因此,最原始意义上的信托制度实际上是遗产信托。现今,美国的遗产信托因为能够有效地保护未成年子女的利益、确保企业的传承和发展而较之遗嘱继承制度有其卓越的制度优势。我国三十余年经济改革的最显著成果是一批民营企业的成长和壮大。当企业的第一代创始人进入花甲之年时,传承企业便成为关乎家族事业乃至国家事业的大问题。借鉴美国的遗产信托制度,合理架构继承法与信托法、合理衔接遗产信托制度与遗嘱执行人制度具有重要的现实意义。

Trusteeship system is the contribution to the world legal system made by Anglo-American Law. It originates from the land use system in the 16th century in order to avoid system of succession by the eldest son and realize the free disposal of land. Therefore the most primitive system of trusteeship is in fact inheritance trustee. Today American inheritance trustee can protect the interest of under-aged children, guarantee the inheritance and development of enterprises and it has systematic advantage compared with system of inheritance by will. The most obvious achievement of the economic reform over 30 years is the growth and expansion of private enterprises. When the first genera- tion of founders is in their 60s, the inheritance of enterprises becomes a great issue of family enterprise and national causes. Taking example by American system of inheritance trusteeship, it is of realistic significance to construct a reasonable inheritance law and trusteeship law and connect reasonably the system of inheritance trusteeship and system of executive of will.