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在我国建立归扣制度之必要性探究
引用本文:吴国平,吴锟.在我国建立归扣制度之必要性探究[J].广州广播电视大学学报,2011,11(2):65-70,110,111.
作者姓名:吴国平  吴锟
作者单位:1. 福建江夏学院,福建,福州350108
2. 集美大学,福建,厦门361021
基金项目:福建江夏学院2010年院级重点科研项目
摘    要:近现代世界上绝大多数国家和地区都在立法上确认了归扣制度。在我国是否应当建立这一制度,目前理论上有争议。我们应当从公平的理念出发,从维护全体继承人继承权益的角度出发来重新审视和权衡利弊。因为建立归扣制度具有坚实的理论基础,法律上与所有权制度不存在实质性的冲突,且我国民间长期存在这种习俗,立法上应当将其法律化,以进一步完善我国继承法律制度。

关 键 词:遗产分割  归扣  必要性  探究

Study on Necessity of Establishing Deduction Regulation in China
WU Guo-ping,WU Kun.Study on Necessity of Establishing Deduction Regulation in China[J].Journal of Guangzhou Radio & TV University,2011,11(2):65-70,110,111.
Authors:WU Guo-ping  WU Kun
Institution:1.Fujian Jiangxia University, Fuzhou 350108,China; 2.Jimei University, Xiamen 361021,China)
Abstract:Though deduction regulation has been legislatively validated by most of the countries and regions in modern times, there theoretically still exists dispute over whether or not to establish such a system in China. Principle of fairness demands that rights of all heirs should be protected, thus this issue shall be now reexamined, with both its advantages and disadvantages being carefully weighed. This paper advocates that deduction should be legalized as an amendment to the Inheritance Law System in China, on the grounds that it doesn’t violate the Rights System, and it has long been popular with folks.
Keywords:division of heritages  deduction  necessity  study
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