股权作为财产权的一种,可以成为信托财产,也是普遍存在的财产权利形态,这决定了股权信托有着广泛的运用空间。股权信托有灵活的股权管理功能,投融资功能和特有的屏蔽效应,但在应用中股权信托涉及的法律制度还有明显的欠缺,本文通过对股权信托中所涉及的有关法律问题进行初步的探讨,以期对股权信托的制度构建提供一点参考。 Equity as a kind of property rights, can become a trust property, but also a common form of property rights, which determines the equity trust has a wide range of use. Equity trust has flexible equity management function, investment and financing functions and special shielding effect. However, the legal system involved in equity trust is obviously lacking. Through the preliminary discussion on the legal issues involved in the equity trust, , In order to provide some reference to the system construction of the equity trust.