股权作为现代资本市场的产物,在股权投资融资、公司治理等方面发挥着越来越重要的作用,但是,目前我国关于股权信托的立法还比较薄弱,已经成为制约我国股权信托业进一步发展的瓶颈。在此情况下,完善我国的股权信托立法,对于促进信托业的健康发展和完善公司治理制度具有重大的价值。 As the product of modern capital market, equity plays an increasingly important role in equity investment financing and corporate governance. However, at present, the legislation on equity trust in China is still relatively weak and has become the bottleneck restricting the further development of China’s equity trust industry . Under such circumstance, improving our country’s equity trust legislation has great value for promoting the healthy development of the trust industry and improving the corporate governance system.