我国继承法规定继承财产应当清偿被继承人应当依法缴纳的税款和债务,但因缺乏相应具体的制度,使得债权人的利益往往得不到实际的保障。对于债权人权利的保护,应当建立遗产清册和遗产管理制度,同时设立有条件的有限责任继承原则,并明确规定继承人选择接受或放弃继承的期限。 The inheritance law of our country stipulates that the inheritance of property should pay off the taxes and debts that the heirs should pay in accordance with the law. However, due to the lack of corresponding specific systems, the interests of creditors are often not protected effectively. For the protection of the rights of creditors, a system of heritage inventory and inheritance management shall be established and a conditional principle of the succession of limited liability shall be established at the same time, and the deadline for the heir to choose to accept or abandon the inheritance shall be clearly stipulated.