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中外财产继承制度在法定继承人的确立和继承份额中既有相似之处,亦有其独到之处。由于中外传统文化的区别,导致中外在确立法定继承人时考虑出身有较大差别;但在继承份额的分配上男女分配的比例却有较多相似之处。研究比较中外财产继承分配制度,一方面是研究中国传统文化影响下的继承制度对现代社会的影响,另一方面则是借鉴外国传统继承分配制度以更好地制定我国现代继承制度。在我国现行继承法中,将子女列为第一顺序继承人更符合中国人的传统观念,亦吻合国外的继承制度。
The system of succession of property both at home and abroad has similarities and unique features in the establishment and inheritance of legal successors. Due to the difference between traditional Chinese and foreign cultures, there is a big difference between the Chinese and the foreign countries in considering the legal successors. However, the share of men and women in the distribution of inheritance share more similarities. The study compares the inheritance and distribution of property between China and foreign countries. On the one hand, it studies the influence of the inheritance system under the influence of Chinese traditional culture on the modern society; on the other hand, it draws lessons from the foreign inheritance and inheritance system to better formulate the modern inheritance system in our country. In our current law of inheritance, it is more in line with the traditional Chinese concept of children to rank the children as the first successor, which is in line with the succession system abroad.