我国遗嘱信托制度的研析.docVIP

碍。法律制度方面，主要是遗嘱信托设立形式和成立上的法律冲突、遗嘱信托受托人的 限制、遗嘱信托财产权属上的不确定行以及信托财产登记制度的不合理性；同时社会层 面上，主要是人民相对落后的观念对实践遗嘱信托形成的障碍；第四部分，针对第三部 分提出的各种不足，从法理上提出自己的建议，以期能对我国遗嘱信托的发展提供可行 的建议。 关键词：信托；遗嘱信托；信托财产；信托受益人；信托受托人 2 Abstract Testamentary trust or trust of after death is one of the civil trust which is established in the form of testament in order to dispose the heritage according to the decedent’s will. Testamentary trust plays a significant role in many circumstances such as disposing the heritage, settling the disputes derived from inheritance, ensuring the heritage is distributed according to the will of decedent and achieving legitimate tax avoidance in the inheritance tax countries. The earliest origin of testamentary trust could be the heritage trust of ancient Rome. However the heritage trust at that time was not the real testamentary trust we know today but just a kind of heritage disposing system. It is generally believed that the origin of modern testamentary trust was derived from the usufruc t system from medieval England. Testamentary trust system is widely implemented in western countries and Japan which illustrates the advanced nature of this system. The earliest origin of China’s trust business could be traced back to the Republic of China. However it was until 2001 that China formally promulgated the “Trust Law” and officially stipulated the testamentary trust system. It has been more than a decade since the set of the trust law, but our testamentary trust system was rarely practiced in the past ten years. In three decades of reforming and opening up, our economy has been well developed, the financial power continues growing and personal wealth is increasing rapidly. Cases in court caused by heritage disputes are frequently reported in recent years which indicates that our law of inheritance had lagged the development of modern society and could not meet people’s demand after thirty years development since it was promulgated in 1985. So we can say that it is a trend