我国遗产破产制度建立的正当性研究

A Study on the Legitimacy of Establishing a Heritage Bankruptcy System in China

摘要: 随着改革开放不断深入，人们积累的财富也日益增多，但因《民法典》中的债权清偿制度、遗产分配制度以及参与分配制度本身存在的不足，遗产继承纠纷愈演愈烈。一旦遗产不足以清偿生前所负债务，保障全体债权人能够获得公平受偿就成为了遗产分配的主要功能，显然遗产管理人因其本身与遗产的利益相关性以及无法行使破产撤销权等等限制，并不具有此项功能。为解决此项难题，建立遗产破产制度的建立是必要且正当的，从必要性来看，这是基于完善和规范继承法制和破产法制的需要，也是基于对继承人和债权人利益保护的考量，同时兼顾了优化社会整体效益的需求；从可行性来看，《厦门个人破产保护条例》已对遗产破产进行了规定，同时遗产管理制度的初步建立为遗产破产程序的推进提供了强有力的支撑，德国、日本、英国的遗产破产制度可为我国提供可行性蓝本。关于遗产破产制度的体系归属，基于立法进程以及司法实践的考量，在《民法典》继承编中予以规定是最为妥当的选择。当遗产不足以清偿时，通过遗产破产程序，让全体遗产债权人获得公平清偿，才是当下我国所需要的。

Abstract: With the deepening of reform and opening-up, people’s accumulated wealth has been increasing. However, due to the inherent shortcomings in the debt repayment system, inheritance distribution system, and participation system in the Civil Code, disputes over inheritance have intensified. When the estate is insufficient to settle the deceased’s debts, ensuring fair compensation for all creditors becomes the primary function of estate distribution. Clearly, estate administrators, due to their inherent interest in the estate and their inability to exercise bankruptcy revocation rights, among other limitations, lack this function. To address this challenge, establishing an estate bankruptcy system is both necessary and justified. From a necessity perspective, this stems from the need to improve and standardize inheritance and bankruptcy laws, as well as to protect the interests of both heirs and creditors, while also optimizing overall social benefits. From a feasibility standpoint, the “Xiamen Special Economic Zone Personal Bankruptcy Protection Regulations” already stipulate estate bankruptcy, and the preliminary establishment of estate management systems provides strong support for advancing the estate bankruptcy process. Germany, Japan, and the United Kingdom’s estate bankruptcy systems can serve as feasible models for China. Regarding the institutional classification of estate bankruptcy, considering the legislative process and judicial practice, it is the most appropriate choice to stipulate it in the inheritance section of the Civil Code. When the estate is insufficient to settle debts, enabling all estate creditors to receive fair compensation through the estate bankruptcy process is precisely what is needed in China today.