在我国,委托理财作为一种资本运作方式是近些年来开展起来的一项新型业务,发展速度很快,规模不断扩大,由此带来的资金损失和经济纠纷也不断增多。因此,有必要对究竟什么是委托理财,如何对委托理财活动进行审计监督作专门探讨,以利于审计工作实践。一、委托理财的涵义在市场经济发达,资本市场比较成熟的西方,委托理财是一个内涵比较简单、外延比较宽广的经济概念,泛指一方将财产委托给另一方管理,即“受人之托,代人理财”。它是指缺乏资产管理能力的财产或资本所有者,为寻求获取高收益,将资金委托给专业资产管理机构进行管理。这是一种很普遍的经济行为,金融信托、投资基金等都属于典型、成熟的委托理财业务。委托理财在本质上体现的是存在于财产所有者和财产管理者之间的一种广义上的委托代理关系。在我国,委托理财具有特定的涵义,与西方委托 In our country, entrusted financial management as a mode of capital operation is a new type of business developed in recent years. With its rapid development and expanding scale, the financial losses and economic disputes brought by it are also increasing. Therefore, it is necessary to make a special discussion on what is entrusted money management and how to audit and supervise entrusted wealth management activities in order to facilitate the audit practice. First, the meaning of entrusted financial management In the developed market economy, the capital market is more mature in the West, trust management is a relatively simple connotation, a broader extension of the economic concept, refers to one party entrusts the property management to the other party, that is, Care, on behalf of financial management. " It refers to the lack of asset management capabilities of property or capital owners, in order to seek high yields, the funds entrusted to the professional asset management agencies to manage. This is a very common economic behavior, financial trusts, investment funds, etc. are typical, mature trust management business. In essence, trust management reflects the existence of a generalized principal-agent relationship between the owner of the property and the manager of the property. In our country, entrusted wealth management has a specific meaning, and commissioned by the West