遗嘱信托制度论

遗嘱信托作为一种处理遗产的方式，正日益受到世界各国或地区的广泛使用。我国目前已具有建立遗嘱信托制度的需求和基础，但仍然存在一系列的障碍。为此，有必要就遗嘱信托制度的内涵、历史沿革、在两大法系的运行情况等进行介绍，在此基础上探讨我国大陆现行继承法和信托法对此制度进行移植的可能性以及需克服的法制障碍。

On the Probate Trust System

As a way to deal with the legacy, the probate trust has becoming more and more important, and has been widely used by celebrities from countries or regions of all over the world. Currently China has established the demand and foundation of the probate trust system, but there are still a number of obstacles. This paper will intro- duce the probate trust＇s connotation, history and enforcement in both civil law and common law countries. On this basis, this paper will explore the possibility to transplant this system for China＇ s Succession Law and Trust Law as well as the way to overcome legal obstacles.