比较与借鉴:海峡两岸遗嘱执行人制度之立法探究

Comparison and Reference: Research on the Legislation on Executor System between Sides of Taiwan Straits

遗嘱执行人制度是继承制度中不可或缺的重要内容,但目前我国《继承法》中只有一条规定,内容极不完善。而我国台湾地区的遗嘱执行人制度相对比较完善,值得参考与借鉴。我们应当抓住《继承法》修订的历史机遇,从遗嘱执行人的法律地位、主体资格、主体范围与产生方式、职责与责任、资格的辞任和撤销以及报酬等方面入手,全面完善我国的遗嘱执行人制度,并为《民法典》的制定奠定基础。

Executor system is an indispensable part of inheritance system. However,there is only one regulation in current Inheritance Law of China,which is imperfect. Whereas executor system of Taiwan District is more perfect and can afford lessons for us. The opportunity of revising Inheritance Law should be grasped and system should be improved in legal status of executors,qualification and scope of subject,way of acquiring the qualification,responsibility and their reward,etc. to lay foundation for the Civil Code.