摘 要 债权人利益保护问题从根本上说是一个社会经济秩序问题。在财产继承领域表现尤为突出。各国继承法均用大量条文规范这一问题，以防继承人利用有利地位侵害债权人利益。我国继承法仅原则规定继承遗产应当为被继承人缴纳税款、清偿债务，缴纳税款和清偿债务以遗产的实际价值为限。一个人死后，在财产关系方面有两个问题必须妥善处理：何一个是哪些亲属可以继承遗产以及他们相互之间如何分配遗产；一个是被继承人生前所欠债务如处理。我国应当改无条件的有限责任继承制度为有条件的有限责任继承制度，继承人违反有限责任继承的条件，即应对被继承人的债务负无限责任。此外还应赋于债权人遗产分立请求权（或叫官方清算请求权），使债权人能够主动采取法律措施保护自己的合法权益。对这个问题进行进一步深入研究的必要，以便对司法实践提供理论指导，为继承法的修改和完善提供参考。关键词：财产权利和义务；遗产范围；继承原则；法律手段ABSTRACTThe protection of creditor's interests is fundamentally a social and economic order. It is particularly prominent in the field of property inheritance. The succession laws of all countries use a large number of provisions to regulate this issue, so as to prevent the heirs from using advantageous position to infringe the interests of creditors. China's inheritance law only stipulates that the inheritance should be paid by the heir, paying off the debts, paying taxes and paying off the debts, which should be limited to the actual value of the inheritance. After the death of a person, in the property relationship are two problems must be handled properly: one is what relatives can inherit and how to allocate their mutual heritage; one is the inheritance of life before debt such as processing. China should change the system of limited liability inheritance to conditional limited liability inheritance system. The successor violates the conditions of limited liability inheritance, that is, the liability of the successor's debt is unlim...
