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共同基金，在美国称为Ｍutual Fund ,其基本内涵在于将众多投资者的资金聚集起来，交由专门投资机构经营管理，投资管理专家将募集起来的基金，投资于各种公债、金融债券、上市公司股票、公司债券等有价证券，也可以投资于期货、期权、黄金或其他贵金属的买卖上，然后将投资收益按投资比例分配给原投资者，投资经营管理机构从中获取相应的报酬。实现投资资金与投资能力的有效组合。
Mutual funds, called the Mutual Fund in the United States, have the basic connotation of bringing together the funds of many investors, putting them under the management of specialized investment institutions, investing the funds raised by investment management experts in various public bonds, financial bonds, and listing Securities such as company stocks and corporate bonds may also be invested in the trading of futures, options, gold or other precious metals, and then the investment proceeds will be allocated to the original investors according to the investment proportion, and the investment management agencies will obtain the corresponding remuneration therefrom. Realize the effective combination of investment funds and investment ability.