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在当代,遗产纠纷越来越多,日益成为关乎民生的重要事件,遗产纠纷的处理直接关系着社会的稳定。但是在国外的遗产破产制度已经很完美的情况下,《中华人民共和国企业破产法》却没有赋予遗产破产能力,可以算是一种缺陷。承认遗产的破产能力不但有利于保护债权人的利益,稳定社会秩序,实现社会和谐,而且能完善我国的破产法律制度。本文首先从法理上分析遗产具有破产能力,符合破产的能力要件,接着以现实为基础论证我国承认遗产破产能力的必要性。从而建议我国应承认遗产的破产能力。
In the contemporary era, more and more inheritance disputes have become an important event concerning people’s livelihood. The handling of inheritance disputes is directly related to social stability. However, under the circumstance that the legacy bankruptcy system in foreign countries is already perfect, the “Enterprise Bankruptcy Law of the People’s Republic of China” failed to grant the bankruptcy of the estate, which can be regarded as a flaw. Recognizing the bankruptcy of the estate not only helps to protect the interests of creditors, stabilize the social order and achieve social harmony, but also improve the legal system of bankruptcy in our country. This article first analyzes the estate from the jurisprudence bankruptcy, the ability to meet the requirements of bankruptcy, and then on the basis of reality demonstration of the necessity of our recognition of estate bankruptcy. It is suggested that our country should recognize the bankruptcy of the estate.