摘要：This article is based on the need to conduct a study on the contents of the inventory and appraisal as distribution operation of the state in Cuba, because of the complexities of the institute, which are manifested not only at the theoretical and doctrinal level, but also in the legal configuration of the Cuban legislature. In this sense, from a doctrinal study on the subject it provides a diagnosis of major shortcomings in the substantive scope affecting the practice of inventory and appraisal of the estate in Cuba, and thus the determination of possible guidelines that allow the improvement of the legal regime of the institution under review.
关键词：inventory;valuation;distribution of the state;inheritance.;inventario;avalúo;operaciones particionales;herencia.
