《继承法》制定于改革开放初期,当时我国的经济发展水平较为落后,物质财富相对匮乏,每个家庭的财产也非常有限,主要为生活资料;从家庭结构看,一对夫妻通常有多个子女,家庭结构比较庞大。在这样的背景下,为了防止财产过度分散,《继承法》将法定继承人范围限制在两代近亲属内,并且仅仅规定两个顺序,是我国成在世界范围内法定继承顺序较少的国家之一。二十多年来,伴随着我国经济体制改革的不断深入,一方面,社会经济取得长足发展,经济生活已经发生了重大的变化, The “Inheritance Law” was formulated in the early stage of reform and opening up. At that time, China’s economic development was lagging behind and its material wealth was relatively scarce. Each family’s property was also very limited, mainly living materials. From the perspective of family structure, a couple usually had more than one Children, family structure is relatively large. Against this background, in order to prevent the excessive dispersion of property, the Inheritance Law limits the legal successor to two generations of close relatives and only stipulates two orders. It is a country in which the legal succession order of our country is relatively small in the world one. In the past two decades, along with the continuous deepening of China’s economic restructuring, on the one hand, great progress has been made in social economy and significant changes have taken place in economic life.