股权转让协议一般约定转让标的、价格和完成时间等内容,在未约定未分配利润归属时,可能导致转让前后股东对未分配利润产生争议。本文基于财务视角对此进行辨析,以期得出正确结论。 Equity transfer agreement generally agreed to transfer the subject, price and completion time and so on, in the absence of unappropriated undistributed profits, may lead to shareholders before and after the transfer of undistributed profits dispute. This article based on the financial perspective of this analysis, in order to arrive at the correct conclusion.