论遗嘱信托的价值及其重要制度保障

发布时间：2018-06-19 23:35

本文选题：遗嘱信托 + 价值　；参考：《复旦大学》2014年硕士论文

【摘要】：相对于传统的财产传承方式,遗嘱信托具有独特的制度优越性,这也是大陆法系国家普遍引进该制度的原因。但因该制度源于英美法系并具有以普通法与衡平法分立为基础的特殊性,这导致大陆法系国家对该制度的移植并不如预想中的顺利。随着遗嘱信托在大陆法系国家实践的增多,人们对该制度的认识也不断得以深化,从最初的制度移植已经过渡到目前主流的功能性移植,这确实是法律上的进步,也给人们的实践带来便利。本文认为,功能性移植固然是大陆法系国家认知上的一个重要进步,但我们并不能仅仅将遗嘱信托看成是法律工具,更需要将其当作是一种法律追求。在对遗嘱信托进行功能性移植的过程中,必须充分认识到其功能背后的价值取向,这样才能避免因为纯粹的功能移植所引起的制度本身的异化。限于篇幅与行文的紧凑,本文规避了对遗嘱信托的特性、概念辨析、必要性、可行性等基础理论的阐述,开篇直接梳理了遗嘱信托的历史概况。从其最原始的发展轨迹中我们可以发现该制度是以普通法与衡平法二元分立的法律体系为基础,以提高人们遗嘱活动的自由度与效率性为目的的制度。基于此,我们抽象出遗嘱信托三个内在价值,即自由,效率和秩序。遗嘱信托所涉及的继承法与信托法均属私法的范畴,私法强调对人民权利的保障,最大限度的赋予人们行为的自由,自由价值实乃遗嘱信托的目的性价值。而效率性则符合了人们在继承制度框架内寻求成本最小化运作方式的需要,是信托法所固有的价值追求。另外,遗嘱信托秩序价值的实现不仅为遗嘱自由、效率的实现提供强有力的保障,同时又为遗嘱自由、效率价值的范围划定了界限。以此三维价值为框架,本文进而构建了遗嘱信托相关的外围制度来保障这三个价值之间的平衡。当然,许多具体制度并未充分展开,概因本文只是试图通过对外围制度的论述来构建出遗嘱信托的整体结构,并从对这一整体结构的反观中发现遗嘱信托制度不能符合自由、效率和秩序价值的缺失之处。当然,这一工作尚需经由进一步、更为细致化的研究工作来实现。
[Abstract]:Compared with the traditional way of inheritance of property, testamentary trust has unique system superiority, which is also the reason why civil law countries generally introduce this system. However, the system originated from the common law system and has the particularity based on the separation of the common law and the equity law, which led to the transplant of the system in the countries of the civil law system was not as smooth as expected. With the increasing practice of testamentary trust in civil law countries, people's understanding of the system has been deepened, from the original system transplantation to the current mainstream functional transplantation, which is indeed a legal progress. It also brings convenience to people's practice. This paper holds that functional transplantation is an important progress in the cognition of civil law countries, but we can not only regard testamentary trust as a legal tool, but also regard it as a legal pursuit. In the process of functional transplantation of testamentary trust, we must fully realize the value orientation behind its function, so as to avoid the alienation of system itself caused by pure functional transplantation. Limited to the compactness of space and writing, this paper evades the elaboration of the basic theories of testamentary trust, such as characteristics, concept discrimination, necessity, feasibility and so on. At the beginning of this paper, the historical overview of testamentary trust is directly combed out. From its original development track, we can find that the system is based on the dualistic legal system of common law and equity, and aims to improve the degree of freedom and efficiency of people's wills. Based on this, we abstract three intrinsic values of testamentary trust: freedom, efficiency and order. The inheritance law and trust law involved in testamentary trust belong to the category of private law. Private law emphasizes the protection of people's rights, gives people the freedom to act to the maximum extent, and the free value is the purposeful value of testamentary trust. Efficiency meets the need of minimizing cost within the framework of inheritance system and is the inherent value pursuit of trust law. In addition, the realization of the order value of testamentary trust not only provides a strong guarantee for the realization of testamentary freedom and efficiency, but also delimits the range of testamentary freedom and efficiency value. Based on the three-dimensional value, this paper constructs the peripheral system of testamentary trust to ensure the balance between the three values. Of course, many specific systems have not been fully developed, because this paper only attempts to construct the whole structure of testamentary trust through the discussion of peripheral system, and from the reflection of this whole structure, finds that the testamentary trust system cannot accord with the freedom. The deficiency of efficiency and order value. Of course, this work needs to be further, more detailed research to achieve.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.282;D923.5

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