转让公司利润的收益权,在实务中,常被简单聚焦在“股权还是债权转让”的讨论中。文章以案例的形式,深入剖析了权益转让的业务实质,明确了该业务并非股权或者债权转让,并提出了收益权转让双方的财务核算办法。 The right to transfer the profits of a company is often simply focused on the discussion of “equity or claims transfer” in practice. In the form of a case, the article deeply analyzes the essence of the business of the transfer of rights and interests, makes clear that the business is not equity or debt transfer, and puts forward the financial accounting methods of both sides.