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投资基金(Investment Fund)是一种大众化的投资工具,从1868年世界首家投资基金成立以来,经过一百多年的发展,逐步扩大了影响,在世界金融市场上发挥越来越重要的作用,投资基金会计也相应的得到了发展与完善.我国大陆基金业的产生较发达国家晚,但它一经出现,便受到投资大众的欢迎,并且立即呈现出蓬勃发展之势.自我国第一家投资基金管理公司一深圳投资基金管理公司成立以来,大陆先后成立了基金70多只,资产面值达80亿元人民市,加强对投资基金的规范化管理已成为主管部门和基金各方当事人的共识,而作为“过程的控制和观念的总结”的会计则是规范投资基金运作的重要环节.研究投资基金会计理论,用以指导我国投资基金会计的实践,是当前会计领域的一大重要课题.
Investment Fund is a popular investment tool. Since the establishment of the world’s first investment fund in 1868, over a hundred years of development has gradually expanded its influence and played an increasingly important role in world financial markets , The investment fund accounting has also been correspondingly developed and perfected.China’s mainland fund industry occurred later than the more developed countries, but once it emerged, it was welcomed by the investing public, and immediately showed a booming trend .From the first country Investment fund management company - Shenzhen Investment Fund Management Company since its establishment, the mainland has set up more than 70 funds, the nominal value of the assets of 8 billion yuan People’s Republic of China to strengthen the standardized management of investment funds has become the competent departments and fund parties parties consensus, Accounting, as a “summary of process control and concept,” is an important part of standardizing the operation of investment funds.It is an important issue in current accounting field to study the theory of investment fund accounting theory to guide the practice of investment fund accounting in our country.