公司收益权转让的财务核算探讨

Discussion about the accountingof company's usufruct transfer

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。

It is focused on whether it is to transfer the equity or the creditor's rights when a company sells its' usufruct. In order to solve the problem, it is analyzed about the usufruct transfer essence, to clarify the debate on the wrong focus by a case. At last, the proper and reasonable accounting is proposed.