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自从1998年3月第一批规范的封闭式基金开元、金泰正式成立,到2001年9月第一只开放式基金华安创新成立,以及以后的第一只债券型开放式基金南方宝元成立、第一只指数型开放式基金华安上证180指数基金发行,我国证券投资基金创新与发展的步伐就从未放慢过。当2001年11月11日财政部发布《证券投资基金会计核算办法》时,业界普遍认为该《办法》所规范的内容基本上已经涵盖了当时国内基金会计的所有业务,笔者更认为其理论的先进性也要超过
Since Kaiyuan, the first closed-end fund regulated in March 1998, has been formally established. By the establishment of Hua An Innovative Fund, the first open-ended fund in September 2001 and the establishment of the first bond-type open-ended fund, The first index-based open-end fund Hua An SSE 180 Index Fund, the pace of innovation and development of China’s securities investment funds has never slowed down. When the Ministry of Finance released the “Measures for Accounting Accounting of Securities Investment Funds” on November 11, 2001, it is generally accepted by the industry that the content regulated in the Measures basically covers all the businesses of domestic fund accounting at that time. The author even considers that the theoretical The advanced nature has to be exceeded