As an important part of testamentary succession, in the laws of many countries(regions), the executor system is clear and detailed. But in the laws and regulations of our country, only the "law of succession" provisions "executor" in sixteenth and twenty-third, and only stipulates that "the testator may specify the executor". These simple rules can not adapt to the actual needs of society. The executor system is not only related to the testator and heir, is also related to the creditors, legatee many interests. Perfecting the law enforcement system, not only can balance the interests of all parties further, but also can achieve fair and reasonable distribution of the estate. In addition, as an important supporting role of inheritance tax, executor system meet to achieve the goal of common prosperity in China. To perform the perfection of the system is also helpful to realize the family harmony and social harmony. The author through the comparison research method, through the study of civil law countries and common law countries, drawing China Hong Kong and Macao about the executor system, learning from foreign legislative experience, and combined with China’s actual situation, proposed consummates our country executor system suggestion. The article is divided into four parts:The first part is the basic principle of the executor system.Study on the execution system will be also stared from the most basic concept, historical origin, legally status. This part mainly introduces the executor system concept and the comparison with its related concepts(the legacy custodian and administrator), and introduces the historical origin of the implementation of the system of testamentary executor, the legal status, and analyzes the important role of the executor system.The second part is the comparative study of the executor systemStudy on the executor system of our country also basically pauses the discussion stage in the academic ideal. As one of the important plate modern law of succession, testamentary executor system in civil code in many countries(regions) have detailed provisions, such as the "German Civil Code", "civil code of France", "civil code of Japan" etc.. Even in the case law countries, such as Britain’s "1952 Heritage Management Law" also stipulates the relevant content, testamentary executor system, combined with the specific case, establish the executor system. These are our executor system construction and improvement to provide a good a good experience. In this part, the relevant provisions of the relevant will our country’s Hong Kong and Macao executor system were summarized, the hope can help our executor construction and perfection of system.The third part is the present situation of the executor system.Firstly we analyzed the legislative status quo of China. Combine with the research of the second part, we can find the legislative defects of the executor system mainly embodied in three aspects: first, the lack of the pre procedure of the will execution. This procedure is to ensure the justice of the will succession process, is also to prevent the will from his own interests and destroy the will. The executor, as a neutral performer, should be involved in the procedure. Second, the law of the executor of the will of the executor is too single, and not related to the executor qualification, resignation, dismissal, job termination provisions. Third, there is a lack of specific provisions regarding the rights and obligations of the executor and the liability of the executor. At the same time, the proposed draft of the scholars in our country is simply introduced to clarify the status quo of the executor system of our country, and to propose the suggestion of improving the system of the executor system in the paper.The fourth part is the construction of the executor system.According to the status of the second part and the third part, in this part, we will learn from the experience of other regions of our country and other areas of our country, and combine with the actual situation of our country, Proposed specific legislative proposals from the executor of the pre procedure, executor identity establishment and loss, the rights, obligations and responsibilities of the executor of the three aspects. |