中国民法典的制定,必须植根于扎实的理论争鸣与研究中。这一研究应不仅包括“合同”、“物权”等民法中的显学,对民法典的其他各编——如继承编的理论探讨亦不能偏废。继承之承认与放弃直接决定遗产的归属与处理方式,关系继承人、遗产债权人及其他利害关系人之利益至为巨大,为继承法之重要理论难点。相较于其他大陆法系国家立法,我国现行《继承法》中有关继承承认与放弃的规定过 The formulation of Chinese civil code must be rooted in a solid theoretical debate and research. This research should not only include the explicit study of civil law such as “contract” and “real right”, but also ignore other theories of Civil Code - such as the theory of succession. The recognition and abandonment of inheritance directly determine the ownership and handling of the inheritance. The interests of the relationship heirs, the estate creditors and other interested parties are tremendous, and they are important theoretical difficulties in the law of succession. Compared with other countries in the civil law legislation, China’s current “Succession Law” on the recognition of succession and abandon the provisions of