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遗嘱信托作为一种新的法律制度,具有诸多功能,可以进行非常灵活的财产管理设计,让遗产得到合理的运用和管理。但在我国,遗嘱信托却还是处于刚刚起步的状态,一方面是因为我国的法律法规不健全,导致遗嘱信托发展迟缓,另一方面则是我国国民传统观念还比较保守,法律意识淡泊,与遗嘱有关的制度均受到了不同程度的阻碍。我国现行法律仅在《信托法》少量条文中明确提及到遗嘱信托,但仍没有将遗嘱信托和一般信托进行区别,而且学术界、司法部门对遗嘱信托的研究也不多,本文对我国的遗嘱信托制度进行了相关概述,同时也根据目前我国遗嘱信托的现状进行阐述,同时找出该制度存在问题,也针对各项问题提出了相应的解决措施。
As a new legal system, the testamentary trust has many functions and can be designed with very flexible property management so that the estate can be rationally used and managed. However, in our country, the will trust is still in its infancy, partly because of the imperfect laws and regulations in our country and the slow development of the will trust. On the other hand, the tradition of our national traditions is still relatively conservative and the law consciousness is indifferent. The relevant systems have been hindered in varying degrees. The current law in our country only refers to the testamentary trust in the few provisions of the Trust Law. However, there is still no difference between the testamentary trust and the general trust. Moreover, there are not many studies on the testamentary trust in academia and the judiciary. The testament trust system, and also based on the current status quo of the will trust in our country, at the same time, to find out the problems existing in the system and also put forward the corresponding solutions to the problems.