摘 要
遗产继承中的债权人利益保护是民法领域的重要议题，随着市场经济的发展和社会财富的积累，遗产债务清偿问题日益复杂。本研究旨在探讨我国民法在遗产继承中对债权人利益的保护机制，通过文献分析、案例研究和比较法研究相结合的方法，系统梳理现行法律规定及其适用情况。研究发现，我国《民法典》确立了限定继承原则，即继承人以所得遗产实际价值为限清偿被继承人依法应缴纳的税款和债务，这既保障了继承人的合法权益又兼顾了债权人的正当诉求。同时，明确了遗产管理人制度，在无遗嘱或无人继承的情况下由法院指定遗产管理人负责清理遗产并优先偿还债务，确保债权实现的程序正义。此外，还规定了遗产债务清偿顺序，将丧葬费、税款及有担保债权置于优先地位，体现了法律的价值取向。
关键词：遗产继承 利益保护 继承原则
Abstract
The protection of creditors' interests in inheritance is an important issue in the field of civil law. With the development of market economy and the accumulation of social wealth, the problem of inheritance debt repayment is increasingly complex. The purpose of this study is to explore the protection mechanism of the interests of creditors in the inheritance of civil law in China, and to systematically sort out the current legal provisions and their application through the combination of literature analysis, case study and comparative law study. It is found that the Civil Code of China establishes the principle of limited inheritance, that is, the heirs pays off the taxes and debts payable by the decedent according to law by the actual value of the estate, which not only protects the legitimate rights and interests of the heirs but also takes into account the legitimate demands of the creditors. At the same time, the system of estate administrator is clarified. In the case of no state or no inheritance, the court appoints the estate administrator to clean up the estate and repay the debts first, so as to ensure the procedural justice of the realization of creditor's rights. In addition, it also stipulates the repayment order of the inheritance debts, and gives priority to the funeral expenses, taxes and secured claims, reflecting the value orientation of the law.
Keyword:Heritage inheritance Interest protection The principle of inheritance
目 录
1绪论 4
1.1研究背景与意义 4
1.2国内外研究现状 4
1.3研究方法与思路 5
2遗产继承中债权人利益保护的理论基础 5
2.1民法基本原则对债权人的保障 5
2.2债权人利益保护的法律依据 6
2.3继承制度中的债权人地位 6
3遗产债务清偿机制的构建 7
3.1遗产债务的认定标准 7
3.2清偿顺序与规则的确立 7
3.3特殊情形下的清偿处理 8
4债权人权利救济途径分析 9
4.1诉讼时效与执行程序 9
4.2债权人撤销权的行使 9
4.3债务承担与追偿机制 10
5结论 10
参考文献 12
致谢 13
遗产继承中的债权人利益保护是民法领域的重要议题，随着市场经济的发展和社会财富的积累，遗产债务清偿问题日益复杂。本研究旨在探讨我国民法在遗产继承中对债权人利益的保护机制，通过文献分析、案例研究和比较法研究相结合的方法，系统梳理现行法律规定及其适用情况。研究发现，我国《民法典》确立了限定继承原则，即继承人以所得遗产实际价值为限清偿被继承人依法应缴纳的税款和债务，这既保障了继承人的合法权益又兼顾了债权人的正当诉求。同时，明确了遗产管理人制度，在无遗嘱或无人继承的情况下由法院指定遗产管理人负责清理遗产并优先偿还债务，确保债权实现的程序正义。此外，还规定了遗产债务清偿顺序，将丧葬费、税款及有担保债权置于优先地位，体现了法律的价值取向。
关键词：遗产继承 利益保护 继承原则
Abstract
The protection of creditors' interests in inheritance is an important issue in the field of civil law. With the development of market economy and the accumulation of social wealth, the problem of inheritance debt repayment is increasingly complex. The purpose of this study is to explore the protection mechanism of the interests of creditors in the inheritance of civil law in China, and to systematically sort out the current legal provisions and their application through the combination of literature analysis, case study and comparative law study. It is found that the Civil Code of China establishes the principle of limited inheritance, that is, the heirs pays off the taxes and debts payable by the decedent according to law by the actual value of the estate, which not only protects the legitimate rights and interests of the heirs but also takes into account the legitimate demands of the creditors. At the same time, the system of estate administrator is clarified. In the case of no state or no inheritance, the court appoints the estate administrator to clean up the estate and repay the debts first, so as to ensure the procedural justice of the realization of creditor's rights. In addition, it also stipulates the repayment order of the inheritance debts, and gives priority to the funeral expenses, taxes and secured claims, reflecting the value orientation of the law.
Keyword:Heritage inheritance Interest protection The principle of inheritance
目 录
1绪论 4
1.1研究背景与意义 4
1.2国内外研究现状 4
1.3研究方法与思路 5
2遗产继承中债权人利益保护的理论基础 5
2.1民法基本原则对债权人的保障 5
2.2债权人利益保护的法律依据 6
2.3继承制度中的债权人地位 6
3遗产债务清偿机制的构建 7
3.1遗产债务的认定标准 7
3.2清偿顺序与规则的确立 7
3.3特殊情形下的清偿处理 8
4债权人权利救济途径分析 9
4.1诉讼时效与执行程序 9
4.2债权人撤销权的行使 9
4.3债务承担与追偿机制 10
5结论 10
参考文献 12
致谢 13
