摘要： 完善法定继承制度是继承法修订的一项基本任务。确定法定继承人的范围和顺序应考虑血缘关系及婚姻关系、相互扶养的权利义务、经济和情感上的联系、最大限度保护私有财产继承权等因素。考虑到我国家庭结构的变迁和社会现实需要，修法时可将现行法规定的法定继承人作适当调整并将法定继承人的范围扩大到四亲等内的亲属。对于现行法规定的继承顺序可予以保留，将扩大后的法定继承人列为第三顺序。配偶可固定为第一顺序继承，代位继承应采固有权说。第三顺序继承人参与继承，亲等近者优先。法定继承不仅为遗嘱继承的补充，也为对遗嘱继承的限制。修法时应以特留份制度取代必留份制度，以特留份限制被继承人的遗嘱自由。

关键词: 法定继承人, 继承顺序, 特留份

Abstract: Improving the statutory succession system is the basic task of the Law of Succession Amendment. Determining the scope and sequence of the legal heirs should consider kinship and marriage, rights and duties to support each other, economic and emotional conneition and maximize the protection of private property inheritance rights and other factors. Taking into account the social realistic needs and the change of the family structure, we should adjust the legal heirs of the existing law appropriately and extend the legal successor to the fourth degree relatives. We should preserve the order of succession of the existing law and arrange the expanded legal heirs as the third order. The spouse can be fixed to the first order of inheritance, and inherit in subrogation should adopt solid right doctrine. When the third order heir participating in inheritance, the priority should be given to closer pro heir. The statutory succession is not only the supplement of but also the restriction on the intestate succession. We should adopt the institution of special portion to replace the one of  mandatory share and restrict decedent’s testamentary freedom.

Key words: Legal Heirs, Order of Succession, Special Portion