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各证券投资基金管理公司:为了规范和加强对证券投资基金的会计核算,保护基金持有人的合法权益,促进证券市场的健康发展,根据《中华人民共和国会计法》、《金融企业会计制度》以及国家有关法律、法规,我们制定了《证券投资基金会计核算办法》,现予印发,请遵照执行。执行中有何问题请及时函告我部。附件:证券投资基金会计核算办法
Each securities investment fund management company: In order to regulate and strengthen the accounting of securities investment funds, protect the legitimate rights and interests of fund holders and promote the healthy development of the securities market, according to “Accounting Law of the People’s Republic of China”, “Financial Enterprise Accounting System” As well as the relevant national laws and regulations, we have formulated the Accounting Measures for Securities Investment Funds and are hereby issued, please follow the implementation. Please promptly report any problems in implementation to our department. Attachment: Securities Investment Fund Accounting Methods