我国遗产托制度的现状与发展.doc

遗产信托摘要信托即信用委托。是指投入信用的委托人将财产上的一系列权利转让给受托人，受信于人的受托人按照与委托人签订的合同的规定由委托人指定的受益人享有信托利益，而受托人对财产进行占有、管理、使用及分配以此来获得佣金的一种法律行为。遗产信托则是众多信托方式中涉及继承领域的一种信托法律行为。随着当今社会的不断发展，世界各地的文化交流不断加深，广大人民群众对私有财富投资分配方式多样化的需求不断增加。遗产信托制度也开始从英美法系国家传到大陆法系国家。而在我国，自2001年正式公布实施的《中华人民共和国信托法》，遗产信托制度已正式被法律所承认。虽然至今遗产信托制度已经经过了14年的法律社会实践，但是遗产信托制度在实际生活中运用的次数微乎其微，因此它也没能发挥出其在继承领域中的关键作用。因此针对遗产信托制度在我国实践过程所遭遇的问题与困境，本文将通过四个部分进行分析研究。 关键词：遗嘱信托 继承人 遗产 信托法 Trust?credit?entrustment.?Is refers to the investment?credit?principal?property?of a series oftransfer of rights?to the trustee,?the letter to the people?by the?trustee?in accordance with the provisions of?the?contract?signed with?the principal?beneficiary?designated by the clientenjoys?the trust benefits,?and the trustee?of?a legal act?of possession,?use,?managementand?distribution?in order to obtain?the Commission?on property.?The estate trust?is a?trust legal?behavior?relates to?the field of inheritance?trust?in?many?ways. With the continuous development of society,?the world?cultural exchanges and?deepening,the broad masses of the people?on private wealth?distribution mode of?diversifiedinvestment?increasing demand.?The estate trust system?began to?spread to the mainlandlegal system countries?from?the countries of Anglo American law system.?But in our country,since 2001 formally?announced the implementation of?the peoples Republic of ChinaTrust Law,?the estate trust system?has officially been?recognized by?law.?Although?the estate trust system?has passed?14?laws?of social practice,?but the application of?the estate trust system?in real life?times?very little,?so it?can not?play?its key role in?succession?in the field.?Therefore,?aiming at the problems?and difficulties?encountered?in the?process ofestate trust system?of our countrys?practice,?this article?will be carried out?through the analysis and research?of four parts. Key word: Testamentary trust Heir Heritage Trust law 目录 一、（一）1、2、（