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近年来,我国证券投资基金迅速发展的同时,也存在着诸多基金管理人的违规操作行为。证券投资基金治理结构中基金托管人负有保管基金资产并对基金管理人的投资运作行为进行监督的义务,由于基金托管人的地位不独立、责任承担不明确导致其监督义务在实践中并未完全得到履行。因此,完善我国基金托管人对基金管理人的监督机制,将有利于减少基金管理人的违法违规行为,强化对基金持有人合法利益的保护。
In recent years, the rapid development of China’s securities investment funds, there are many fund managers behave in violation of regulations. In the governance structure of securities investment fund, the fund trustee has the obligation of custody of fund assets and supervising the investment operation of fund managers. Since the status of the fund trustee is not independent and its responsibility is not clear, its supervisory obligations have not been implemented in practice Completely fulfilled. Therefore, perfecting the supervision mechanism of fund custodian to fund managers in our country will be helpful to reduce fund managers’ illegal behaviors and strengthen the protection of the legitimate interests of fund holders.