此词属于英美法术语，是英美法上的历史产物，一般译为“受益所有权”、“实益所有权”。想要准确的了解此术语，可以先来看看其英英释义：

Beneficial ownership is a term in domestic and international commercial law which refers to the natural person or persons "who ultimately own or control a legal entity or arrangement, such as a company, a trust, or a foundation".[1] The legal owner (i.e. the owner on the record) may be described as the "registered owner", and if they are not the beneficial owner they may be described as a "nominee". （From Wikipedia）

Beneficial ownership is a form of ownership in which someone retains the benefits and responsibilities of ownership, but not the actual title. （From Wisegeek）

根据以上英文释义，可以看出受益所有权的核心为最终拥有或控制某一法律实体、协议的权力及享有其中实质权益的权利。

拥有受益所有权的人被称为受益所有人（beneficial owner）:受益所有权是与名义或法律所有人相对的概念。在证券法中使用受益所有人时，主要是为了防止证券交易中的欺诈行为（包括内幕交易），防止内幕交易主体利用各种手段转移视线，从事欺诈（内幕交易）行为。证券法上受益所有人的基础法律关系不仅包括信托，还包括代理、行纪等。事实上，在证券法上只要对证券有实质控制力的人都可以称为受益所有人，而不问形式上的法律关系。

以下为其在协议中出现的示例：

"Control" means the power of a person to secure that the affairs of another person are conducted directly or indirectly in accordance with the wishes of that first person by means of being the beneficial owner of more than 50 per cent. (50%) of the voting rights of that other person, or having the right to appoint or remove a majority of the members of or otherwise control a majority of the votes at the board of directors (or its equivalent) of that other person, and the terms "Controlling" and "Controlled" shall be construed accordingly;

"控制"指某人作为他人的50%以上投票权的受益所有人，或有权任命或解雇他人董事会（或相当机构）大部分成员或另行控制董事会之投票，从而确保他人的事务直接或间接依据其意愿进行；"受控"应作相应解释；