一、研究的背景及意义1822年,荷兰的威廉王子一世创立了第一个私人投资基金,此基金可以说是现在基金的雏形。证券投资基金是指通过发行基金单位,集中投资者的资金,由基金托管入托管,由基金管理人管理和运用资金,从事股票、债券等金融工具投资,并将投资收益按基金投资者的投资比例进行分配的一种间接投资方式。 First, the research background and significance In 1822, the Netherlands, Prince William I founded the first private investment fund, the fund can be said that the prototype of the fund now. Securities investment funds refers to the funds that are issued through the issuance of fund units and focused on investors, which are managed by the fund into trusteeship, managed and utilized by funds managers, invested in financial instruments such as stocks and bonds, and invested according to the investment of fund investors Proportion of the distribution of an indirect method of investment.