对于信托财产，英美法系赋予受托人“普通法上的所有权”和受益人“衡平法上的所有权”，其原因在于英美法系普通法与衡平法的分野。
In the countries of Anglo-American Law System, the trustee has the legal title of the trust property, while the beneficiary has the equitable title of it.
受托人享有普通法上的所有权，受益人享有衡平法了的所有权。
Legal ownership rests with the trustee, and equitable ownership rests with the beneficiary.
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