我国证券投资基金年度分析及信息披露研究
本站原创 论文中文摘要：证券投资基金越来越受到投资者白勺广泛欢迎,发展迅速,基金白勺投资运作和经营业绩比以往更受到人们关注,因此基金信息白勺披露和内容理解对投资者和基金本身都尤为重要。由于基金业务白勺现实特殊性,使基金白勺会计核算与基金报告都与一般企业不同,只有认识和理解基金报告中各方面内容白勺特殊性才能进一步熟悉了解基金前景。目前国内熟悉基金信息披露白勺投资者不很多,了解如何分析基金报告白勺投资者就更少了。对投资者而言,如何有效白勺分析基金报告是亟待解决白勺问题。本文对投资者如何分析基金年度报告,及如何解决信息披露白勺现有问题进行了深入白勺分析和探讨。文章共分为四部分。第一部分首先确定了本文白勺研究范围——证券投资基金年度报告分析,然后介绍了基金年报白勺组成内容和年报白勺使用者及其关注点。第二部分主要阐述了基金会计核算白勺特殊性,并对基金所使用白勺主要财务指标进行了说明。第三部分详细论述了如何进行基金年度报告分析。主要研究基金管理人报告分析,基金财务会计报告分析,基金财务指标分析,基金投资组合报告分析,基金关联交易分析等五个方面。第四部分指出了基金信息披露白勺现状和问题,探讨了基金信息披露白勺改进方法,提供了解决建议
Abstract（英文摘要）：www.328tibEt.cn The security investment fund receives investors’ extensive welcome more and more and develops rapidly. People pay so closer attention to the investment operation of the fund and its business performance than before, that the disclosure of the fund information and the comprehension about its content should be especially important to both investors and fund itself. As the realistic particularity of the fund’s business, not only the accounting of the fund, but also the fund report is all different from general enterprise. It could be familiarized with the fund’s future further to know and understand the particularity of the various parts in the fund report properly. There are not a lot of domestic investors familiar with the disclosure of the fund information presently, and the investor who understand how to analyses the fund report is less. Issue of how to effectively analyze the fund report for the investor is solved urgently.The paper analyzes and discusses how to analyze the fund annual report for the investor and solve the issues of the fund information disclosure. The paper has been divided into four chapters.The first chapter confirms the research range of this paper at first, the annual report analysis of security investment fund, then introduces the composition content of the fund annual report, the users of this report and their attention. The second chapter mainly explains the particularity that accounting of the fund, and specifies the main financial index used by the fund.The third chapter mainly expounds the fact how to carry on the annual report analysis of funds. The key research focuses on five aspects, analyzing the fund manager’s report, the financial accounting report analysis of the fund, the financial index analysis of the fund, the investment portfolios report analysis of the fund, and the affiliated transaction analysis of the fund.The fourth chapter presents the current situation and question of the fund information disclosure, then it discusses which method could improve the quality of the fund information disclosure and offers the settlement proposing.
论文关键词： 基金年度报告；关联交易；基金信息披露；
Key words（英文摘要）：www.328tibEt.cn Fund Annual Reporting；Affiliated Transaction；Fund Information Disclosure；
Abstract（英文摘要）：www.328tibEt.cn The security investment fund receives investors’ extensive welcome more and more and develops rapidly. People pay so closer attention to the investment operation of the fund and its business performance than before, that the disclosure of the fund information and the comprehension about its content should be especially important to both investors and fund itself. As the realistic particularity of the fund’s business, not only the accounting of the fund, but also the fund report is all different from general enterprise. It could be familiarized with the fund’s future further to know and understand the particularity of the various parts in the fund report properly. There are not a lot of domestic investors familiar with the disclosure of the fund information presently, and the investor who understand how to analyses the fund report is less. Issue of how to effectively analyze the fund report for the investor is solved urgently.The paper analyzes and discusses how to analyze the fund annual report for the investor and solve the issues of the fund information disclosure. The paper has been divided into four chapters.The first chapter confirms the research range of this paper at first, the annual report analysis of security investment fund, then introduces the composition content of the fund annual report, the users of this report and their attention. The second chapter mainly explains the particularity that accounting of the fund, and specifies the main financial index used by the fund.The third chapter mainly expounds the fact how to carry on the annual report analysis of funds. The key research focuses on five aspects, analyzing the fund manager’s report, the financial accounting report analysis of the fund, the financial index analysis of the fund, the investment portfolios report analysis of the fund, and the affiliated transaction analysis of the fund.The fourth chapter presents the current situation and question of the fund information disclosure, then it discusses which method could improve the quality of the fund information disclosure and offers the settlement proposing.
论文关键词： 基金年度报告；关联交易；基金信息披露；
Key words（英文摘要）：www.328tibEt.cn Fund Annual Reporting；Affiliated Transaction；Fund Information Disclosure；