表决权信托是信托制度和公司治理的有机结合。表决权信托的独特优势在公司治理中已经开始逐步显现。但理论上对表决权信托的概念还存在争议,原因是对表决权信托的客体的认识不同。表决权信托的客体应该是股权而不是表决权。 Voting trust is an organic combination of trust system and corporate governance. The unique advantages of Voting Trust have begun to emerge gradually in corporate governance. However, the concept of voting trust in theory is still controversial because of the different understanding of the object of voting trust. Voting trust object should be equity rather than voting rights.