我国继承法第二十八条中规定:“遗产分割时,应当保留胎儿的继承份额。”这里所说的胎儿,是指与被继承人有第一顺序的继承关系,而在继承开始时尚未出生之人。保留继承份额,是指分割被继承人的遗产时,为胎儿预留一份,待其出生后再继承。在审判实践中,正确理解和执行上述法律规定,对保护妇女和儿童的合法权益,具有积极的意义。 要正确理解和执行继承法这一规定,首先必须明确,为胎儿保留继承份额,不等于胎儿已享有了继承能力,因为胎儿不能以继承人的 Article 28 of China's Inheritance Law stipulates: “When inheritance is divided, the share of inheritance of the fetus shall be preserved.” The fetus referred to here means inheritance in the first order with the decedent, but not born at the beginning of the inheritance man of. Reserved inheritance share, refers to the division of the inheritance of the inheritance, reserve for the fetus, to be born after the succession. In trial practice, a correct understanding and implementation of the above-mentioned laws and regulations have a positive meaning in protecting the legitimate rights and interests of women and children. To properly understand and enforce the law on inheritance, we must first make it clear that to retain the inheritance share of the fetus does not mean that the fetus has acquired the inheritance capacity because the fetus can not inherit