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我国《继承法》的模式是无条件限定继承,不以继承人单独作出意思表示为采用限定继承的前提,我国现行规定较为简易,无须像瑞士、德国、美国一样,把申请法院制定遗产财产清册作为限定继承的必经程序,然而我国现行限定继承制度的操作性较弱,无法有效地保护利害关系人合法利益。国外对限定继承制度相当重视,且这一制度来源悠久,最早起源于罗马法时期。德美等国家已经拥有一套完整的限定继承法律体系用来保护继承人和遗产债权人的合法利益。我国在此方面仍有较多缺陷,需要多加研究国外相关立法措施及规范,并结合本国社会经济发展现状,及早制定出合理有效的限定继承制度,保护继承人合法权利,促进社会稳定发展。
Our model of “succession law” is to inherit unconditionally without using the intention of heirs as a sole precondition for the adoption of limited succession. Our existing provisions are relatively simple and need not be the same as those of Switzerland, Germany and the United States, However, the existing restrictive succession system in our country is less operable and can not effectively protect the legitimate interests of the interested parties. Foreign countries attach great importance to the system of limited succession, and this system has a long history and originated from the Roman law. Germany and the United States and other countries already have a complete legal system of limited succession to protect the legitimate interests of heirs and legacy creditors. Our country still has more flaws in this respect. We need to study more relevant foreign legislative measures and norms and, in combination with the current social and economic development in our country, formulate a reasonable and effective limited succession system as early as possible so as to protect the legitimate rights of heirs and promote social stability and development.