论我国遗嘱信托制度的构建.pdf

摘要 摘 要 随着经济的迅速发展，社会财富大量积聚，财富传承成为更多人关注的问题。近年 来继承纠纷不断增多，传统的遗产处理方式也弊端尽显，如继承程序繁琐、耗费时间 长、继承成本高等，这使得民众想要寻求更为多元化的继承方式。遗嘱信托作为一种科 学规划和管理财产的工具成为更多富人和普通民众的选择。但是目前我国没有完整的遗 嘱信托制度体系， 《信托法》的规定相对薄弱，实务中参照 《继承法》来适用也存在一 定问题，制度的不完备阻碍了遗嘱信托的现实应用。为此，构建我国的遗嘱信托制度、 满足民众的现实需求是我们亟需解决的问题。 因而，本文在遗嘱信托基本理论研究的基础上，运用了比较分析的方法，对比了遗 嘱信托和其他类似制度的区别，凸显遗嘱信托在继承方面的独特优势，并从经济、制 度、文化等多角度出发对我国遗嘱信托制度构建的必要性和可行性进行了分析。在满足 制度构建基础的前提下，本文结合实务案例对未来我国遗嘱信托制度构建可能存在的问 题进行了深入剖析，其中主要对遗嘱信托的设立生效、财产归属、存续期间、适用顺位 和监督机制等问题展开了讨论。为寻求以上问题的解决方案，笔者综合考察了国外两大 法系的遗嘱信托制度，吸收国外先进制度并结合国内学术研究，从立法模式、立法原则 以及具体的立法建议三个角度提出了我国遗嘱信托制度的构建设想，以期对遗嘱信托在 我国的现实发展有所帮助。 关键词 遗嘱信托 信托法 制度构建 - -I 哈尔滨商业大学硕士学位论文 Abstract With therapid development of economy,alarge amount of socialwealth hasaccumulated. More and more people pay attention to the inheritance of wealth. In recent years, succession disputes have been increasing. The traditional way of dealing with heritage has many disadvantages, such as complicated procedure, long time consuming and high tax cost. This makespeoplewant to seek a more diversified way of inheritance.However,at present,there is no complete system oftestamentary trust in our country, and theprovisions ofthe trust law are relatively weak. In practice, there are some problems in the application of reference to the inheritance law. The imperfection of the system hinders the practical application of testamentary trust.Tothis end, it is an urgent problem for usto construct thetestamentary trust system andmeettheactualneedsofthepeople. Therefore,based on the study ofthebasic theory oftestamentary trust,thispaper usesthe method of comparative analysisto comparethe differencebetween testamentary trust and other similar systems.It highlights theunique advantages oftestamentary trust in inheritance.It also