表决权信托是信托原理在（股东）表决权行使领域的创新运用，在商业实践中业已得到成功运用。表决权并非为民法上的人身权，具有财产权利的经济价值属性，能够与股权相分离而单独作为表决权信托的客体。我国具备引入表决权信托的法律基础与实践基础，应当在日后《公司法》或《信托法》的修订中作出相应规定，以促进并规范实践中表决权信托的适用。%Voting trust is the new application of trust theory in the field of shareholders’ exercise of voting rights, and has been successfully applied in commercial practice. Not as the personal rights expounded in the civil law, it has the economic value property of property rights and can be separated from stock right as the object of voting trust alone. In China, the legal and practical basis is suitable for the introduction of voting trust, so corresponding provisions should be made in subsequent amendments to the Company Law or Trust Law so as to promote and regulate the practice of voting trust application.
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