摘要：随着市场经济的不断发展和人们生活水平的提高，司法实践中赠与合同纠纷日益增多。我国相关赠与合同的立法，规定过于简单，无法适应现实生活中复杂多样的赠与问题，因其在性质、标的、形式和撤销等方面存在的立法缺陷，使得法学理论和司法实践中一直争议不断，给赠与当事人带来诸多烦恼，影响法律的公信力。

　　　本文借鉴国外赠与合同制度的先进理念和立法经验，对我国赠与合同理论及司法实践进行深入的比较研究，构建符合时代要求的赠与合同理论体系，并以此推动完善我国赠与合同立法，使赠与合同法律条文能够更好地发挥法律的功用，逐步完善我国现行的赠与合同制度。

关键词：赠与合同；立法缺陷；赠与合同的性质；撤销权

Abstract：With the continuous development of market economy and the improvement of people's living standard, the judicial practice the donative contract disputes increase day by day.Our country related gift contract legislation, regulations are too simple, cannot adapt to the reality of life in the complex and diverse donation issues, because of its nature, subject, form and revocation exist defects in legislation, the legal theory and judicial practice has been controversial, the parties to the grant to bring a lot of troubles, the law of the impact of credibility.

　　　The article draws lessons from foreign contract system of advanced concepts and legislative experience, to our country the donative contract theory and judicial practice to conduct in-depth comparative study, construction accords with the requirements of the times the grant contract theory system, and to promote the perfection of legislation of the contract of gift, gift contract law can better play the function of the law, and gradually perfect me our current contract system.

Key words：Contract of gift；Legislative defects；Nature of the bestowal contract；Right of revocation

近年来，随着我国社会主义市场经济的发展，人们团结互助，根据自己的意愿积极参与到生活中去，赠与在生活中已随处可见，成为构建和谐社会不可忽视的一部分。但是我国相关赠与合同的立法，规定过于简单，无法适应现实生活中复杂多样的赠与问题。法律规范仅为最低的道德底线,无法强制要求每个人牺牲自己的利益帮助他人,所以对于自愿行为者只能在立法制度上给予其更多的保护,以形成激励机制。同时法律规范追求的终极目标是公平、正义,法律上赠与合同制度在摒除生活中存在的情感因素、道德因素之后,在理性判断的基础上确立赠与人与受赠人之间的权利义务的平衡。因此，完善我国赠与合同立法，使赠与合同法律条文能够更好地发挥法律的功用，更好地平衡赠与人与受赠人之间的利益是当今社会的迫切需要。