摘要： 我国《继承法》偏重于保护继承人的利益，忽视了对于遗产债权人利益的保护。建议在编纂民法典时，坚持继承人利益与债权人利益并重和同等保护的理念，明确规定先清偿债务后分割遗产原则，建立相应的遗产管理制度、遗产清册制度和遗产债权公告制度，采取有条件的限定继承制度．规定共同继承人对于遗产债务的连带责任。

关键词: 遗产债权人 , 继承人利益 , 债权人利益 , 限定继承

Abstract: Chinese Heritage Law law particular stress on the interests of the successor and ignores the interests of the creditors of heritage．In compiling Civil Code，the interests of the successor and the creditors of heritage shall be laid equal stress on and be equally protected；it shall be stipulated that heritage is not divide up among heirs until the obligation of the ancestor is performed；the systems of administration of heritage，account of utors and post of heritage credit；tail on a condition or conditions shall be adopted；and co—heirs shall bear joint and several liability to heritage debts．

Key words: creditor of heritage, interests of the successor, interests of the creditor, tail