遗产清算视野下遗产管理人制度的省思与完善

Reflection and Improvement of Heritage Administrator System from the Perspective of Heritage Liquidation

遗产管理人制度在遗产清算视野下尚不周延,需要通过解释论加以弥合。分析遗产管理人制度有关条文,发现遗产管理人选任范围具有局限性,没有规定遗产清算节点,债权人保护制度缺失,管理人报酬制度缺乏规制等。为应对前述不足,有必要借鉴破产清算相关规则,建议最高人民法院以司法解释形式扩充遗产管理人人选范围并赋予债权人以申请指定权,明确规定遗产清算优先原则,并将遗产管理人的确定作为遗产清算节点,建立遗产债权申报通知制度,明确遗产债权清偿顺位,以及限定遗产管理人报酬的确定方式等,以消解继承人利益与债权人利益的抵牾。

The system of estate administrators is not yet comprehensive in the perspective of estate liquidation and needs to be bridged through interpretive theory.Analyzing the relevant provisions of the estate administrator system,it was found that the scope of appointment for estate administrators is limited,with no provisions for estate liquidation nodes,a lack of creditor protection system and a regulation for the remuneration system of administrators.To address the aforementioned shortcomings,it is necessary to draw on the relevant rules of bankruptcy liquidation.It is suggested that the Supreme People’s Court expand the scope of selection for estate administrators through judicial interpretation and grant creditors the right to apply for appointment,clearly define the principle of priority for estate liquidation,and use the determination of estate administrators as the node for estate liquidation.A notice system for estate creditor declaration should be established to clarify the order of estate creditor repayment,as well as to limit the method of determining the remuneration of estate administrators,in order to resolve the conflict between the interests of heirs and creditors.