文档介绍：台地区有关遗嘱执行人制度的相关规定进行归纳和梳理,分析其同一性和差异
性,以期对我国遗嘱执行人制度的构建和完善有借鉴价值。
第三部分我国遗嘱执行人制度现状分析。首先分析我国的立法现状。结合第二部分的比较研究可以发现我国遗嘱执行人制度的立法缺陷主要体现在三个方面:第一,遗嘱执行的前置程序缺失。此种前置程序是为了保证遗嘱继承程序上的公正,亦是为了避免遗嘱保管人因其自身利益而破坏遗嘱,保护遗嘱人的真实意愿。而遗嘱执行人作为一个中立的执行者,其应该参与到这些前置程序中来。第二,涉及到遗嘱执行人身份的确立和丧失,我国法律规定的遗嘱执行人的产生方式过于单一,且没有涉及到遗嘱执行人资格,辞职,解任,职务终止等规定。第三,关于遗嘱执行人的权利义务和责任的具体规定缺失。应从此三个方面研究遗嘱执行人制度的构建和完善。同时对我国现有的学者建议草案进行简单介绍。明晰我国遗嘱执行人制度的现状,为后文中提出完善我国遗嘱执行人制度的建议做好准备。
第四部分我国遗嘱执行人制度的构建。根据第二部分的比较研究和第三部分的现状分析,本文在这一部分借鉴域外国家和我国其他地区的立法经验,结合我国的实际情况,从遗嘱执行的前置程序,遗嘱执行人身份的确立和丧失, 遗嘱执行人的权利、义务和责任三个方面,对我国遗嘱执行人制度的构建提出了具体的立法建议。
关键词:遗嘱执行人制度;比较研究;现状分析;构建;
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Abstract
As an important part of testamentary ession, in the laws of many countries, the executor system is clear and detailed. But in the laws and regulations of our country, only the "law of ession" provisions "executor" in sixteenth and twenty-third, and only stipulates that "the testator may specify the executor". These simple rules can not adapt to the actual needs of society. The executor system is not only related to the testator and heir, is also related to the creditors, legatee many interests. Perfecting the law enforcement system, not only can balance the interests of all parties further, but also can achieve fair and reasonable distribution of the estate. In addition, as an important supporting role of inheritance tax, executor system meet to achieve the goal mon prosperity in China. To perform the perfection of the system is also helpful to realize the family harmony and social harmony. The author through parison research method, through the study of civil law countries mon law countries, drawing China Hong Kong and Macao about the executor system, learning from foreign legislative experience, bined with China's actual situation, proposed consummates our country executor system suggestion. The article is divided into four parts:
The first part is the basic principle of the executor system.
Study on the execution system will be also stared from the most basic concept,