Equity trust refers to a form of fund utilization in which trust income is dividends, bonuses and due transfer. Trust companies use trust funds to make equity investments in a project. Comparatively speaking, trust companies bear greater risks, and generally require corresponding measures to avoid risks, including absolute holding and phased holding.

As a kind of property right, equity can exist in the form of trust property. In the equity trust, if the beneficiary is finally determined to be the employee or manager of the company, it is called the operator trust.

Divided into two categories, namely, equity management trust and equity investment trust.

Equity trust: the client transfers the company shares held by him to the trustee for management and punishment.

Equity investment trust: refers to that the trustor entrusts the legally held funds to the trustee, and then the trustee uses the trust funds to invest in the company's equity for management and disposal. The equity ownership of the company invested by the trustee in the form of trust funds is naturally registered in the name of the trustee, and the trust property is transformed from the initial capital form to the equity form.