摘要
被继承人死亡之后留下的遗产若不能完全清偿全部债务,则必须按照一定顺序对各类债务进行清偿,其顺序的确定除应遵循民商法基本原理之外,还应当坚持"从身份到契约"的法的演变发展轨迹。在现行立法未明确规定的情况下,我们需要打破债的平等性,从公平和效益两个维度出发,在回归社会本位理念的基础上建立一套既有利于债权人和社会公共利益,又能保障继承人等相关利害关系人基本人权的遗产债务清偿顺序衡平机制。
If legacy left over by an ancestor after his death is insufficient to discharge all debts, all those debts should be paid in certain sequences, the confirmation of which calls for insistance on the 'from-identity-to-contract' evolution trajectory as well as observation of the basic principles of civil and business law, In the case of no definite provision for current legislation, efforts need to be made to break equality of debts, and develop a set of legacy debts repayment order balance mechanism, which is conducive both to the creditors and social public interests, and to the guarantee of the basic human rights of related stakeholders such as successors by starting with fairness and benefits and on the basis of community-orientation conception.
关键词
遗产债务
清偿顺序
公平
效益
legacy debts
repayment sequence
fairness
benefits