围绕法律将财产所有人拟制为受托人的正当性问题,衡平法建立发展起了各种不同的法学理论。本文指出探讨拟制信托的衡平法理论基础,不仅有助于我们全面理解这一独特的法律制度,也为我国信托法在发展过程中能否引进相关规则提供了法律理论基础层面的思考与论证。 Around the law to be the trustee of the property owner as the legitimacy issue, the establishment of Equity to develop various different jurisprudence. This paper points out that to explore the theoretical basis of equity in the preparation of trusts not only helps us to fully understand this unique legal system but also provides us with a theoretical and theoretical basis for the introduction of relevant rules in the development of trust law in our country .