财产归扣制度研究

在共同继承中,为了达到公平的目的,不少国家的立法都明确规定了遗产分割中的财产归扣制度,以保护共同继承人的利益。我国《继承法》中有关与被继承人共同生活的继承人,分配遗产时可以多分的规定,可以在一定程度上弥补没有财产归扣制度的缺陷。但这种补救不能起到真正的维护共同继承人利益的作用,难以实现继承法对平等、公平价值的追求,为此,在继承立法中设立财产归扣制度,无论是从理论层面上看,还是从现实层面上看,都是很有必要的。

Research on Return of Deduction

“Return of deduction” is expressly prescribed in the legislation of many countries to protect coheirs’ benefits and ensure a fair partition of estates. China’s inheritance law provides that the heirs who lived with the deceased may be distributed more estates,which can,to some extent,make up the deficiency that no “return of deduction” is provided in Chinese laws. However,such a remedy is not sufficient to protect the interest of the coheirs or to realize the aim to enhance the fair and just values behind inheritance laws. As such,it is necessary both in logic and in practice to introduce “return of deduction” into our inheritance law.