一、研究基金业绩评估的背景和意义进入二十世纪九十年代以来,全球共同基金市场获得了巨大的发展。在投资基金业最为发达的美国,共同基金的总资产已经超过了7万亿美元,超过了商业银行总资产,从而成为美国第一大金融产业。近五年来,中国的 First, the background and significance of research fund performance evaluation Since the 1990s, the global mutual fund market has made tremendous development. In the United States, where the fund industry is the most developed, the total assets of mutual funds have exceeded 7 trillion U.S. dollars, surpassing the total assets of commercial banks and becoming the largest U.S. financial industry. In the past five years, China’s