表决权信托是表决权与信托制度的结合,是一种特殊的信托制度。表决权信托的客体是表决权信托法律关系的核心,但关于其客体为股权抑或表决权在学界还存在着争议。本文从学界两种不同的学说入手,分析两者的分歧点,从独立性和财产性质论证了表决权信托的客体为表决权,并分析了承认表决权信托的客体为表决权在维护委托股东和善意第三人方面的意义。 Voting trust is the combination of voting right and trust system, which is a special kind of trust system. The object of the voting trust is the core of the legal relationship of the voting trust, but there is still controversy about whether the object of the voting trust or equity is in the academic circle. This article starts from two different theories of academia, analyzes the differences between the two, points out the object of the voting trust as the right of voting from the perspective of independence and property, and analyzes that the object of the right to vote, Meaning of people.