控股股东（controlling shareholders ），是指（1）其出资额占有限公司资本总额50%以上或者其持有的股份占股份公司股本总额50%以上的股东；（2）出资额或者持有股份的比例虽然不足50%，但依其出资额或者持有的股份所享有的表决权已足以对股东会、股东大会的决议长生重大影响的股东。其英文释义为：A controlling shareholder, also known as a controlling interest, is a shareholder who owns the largest number of a company's outstanding shares. A controlling shareholder, also known as a controlling interest, is a shareholder who owns the largest number of a company's outstanding shares.

实际控制人（actual controller），是指虽不是公司的股东，但通过投资关系、协议或者其他安排，能够实际支配公司行为的人。其英文释义为：Actual Controller means any person who is not a shareholder of a company but can control the company's acts through investment relationships, agreements or other arrangements. Company Law art. 217.

如：

1.Modern corporation law not only admits that controlling shareholders have vantage ground on determining corporation affairs, but also restricts their action. 

现代公司立法在承认和确立控股股东法律地位和公司事务决定权的同时，更强调对控股股东行为的规范和约束。

2.The study reveals the essence of substantial shareholder or actual controller to influence the enterprise value by affecting the disclosure of internal control information. 

研究揭示了大股东或实际控制人通过影响内部控制信息披露从而影响公司价值的本质。