基金会为非营利性组织,其资金来源主要通过捐赠和投资的增值,而目前我国基金会资金运作机制不健全、资金收益低、基金保值增值效果不理想。本文通过对基金会投资运作进行分析,揭示其存在的问题,进而提出通过改变观念正视风险、制定内部的基金运作授权代理和监管体制等措施,提高基金会资产运作效率,实现基金会资产的保值增值。 The foundation is a non-profit organization. Its source of funds is mainly through appreciation of donation and investment. At present, the operation mechanism of fund of foundation in our country is not perfect, and the fund income is low. The effect of increasing the value of the fund is not satisfactory. This paper analyzes the operation of foundations investment and reveals its existing problems. Then it puts forward some measures to improve the operational efficiency of foundations assets, such as changing the concept of facing up to risks, formulating the internal authorized agency of fund operation and supervision system, Value-added.