Tractor account refers to the situation that more than two shareholders' accounts are linked to one capital account. Tractor account problem is a common problem, which exists in most business departments. The risk of tractor account is that if there is no authorization of related shareholders' accounts, some shareholders' accounts will only be related to the capital account of the applicant customer according to the requirements of the customer, which has the problem of lack of legal basis.

For example, with the consent of customer A, a securities company gives customer A's funds and stock accounts to customer B for use. During the use, the new shares in customer A's stock account are also owned by customer B, and the liquidation of stock transactions in this account is carried out through customer B's capital account. Some people call this phenomenon "tractor account".