摘要： 处理被继承人死亡后的遗产相关事务的遗产处理制度与各类企业解散后进行的企业清算制度本质上具有一致性，遗产处理制度应当借鉴企业清算制度，设计为遗产清算制度。如此，我国未来继承立法就应采纳遗产处理的独立型立法例。遗产处理中的遗产债务也就以遗产为限进行清偿，继承人取得的遗产实际上是清偿债务后被继承人的剩余财产，遗产应当为被继承人的财产权利而非财产义务，限定继承也就无从产生。继承开始后的遗产并不归属继承人或遗产债权人所有，只有清偿债务后遗产有剩余的情形下，才能确定继承人取得遗产所有权。清算期间的遗产则由清算组织享有管理权，遗产应具有独立的民事主体资格。遗产在继承开始后能否完全清偿遗产债务无从确定，应借鉴企业清算制度规定的清偿债务顺序，对清偿遗产债务的顺序作出规定。

关键词: 遗产处理, 企业清算, 遗产清算

Abstract: Since the handling systems of the heritage-related affairs upon the death of the decedent share some similarities in essence with the clearing systems of all kinds of enterprises after their disintegrations, the former should borrow some operations from the latter. China’s future legislation should adopt inheritance with independent model legislation; heritage debt in heritage processing is paid off within the limit of the heritage, and the heritage the heir receives is in fact the remaining property after the decedent’s debts are repaid. As a result, the heritage shall be the property right rather than property obligation of the decedent and limited  succession does not exist. The heritage since the inheritance does not belong to the inheritor or the heritage creditor either. Unless the heritage has surplus after the debts being paid off can the heritor obtain his heritage ownership. Before this, the liquidation group enjoys the management of the heritage during the period of liquidation. Meanwhile, the heritage should remain an independent civil subject. Since there is no certainty as to whether the heritage can completely cover the heritage debt, some operations should be borrowed from enterprise liquidation order of debts and thus the order of repaying the heritage debt can be clearly defined.

Key words: Heritage Handling, Enterprise Liquidation, Heritage Liquidation