基金信息披露

我国开放式基金信息披露制度及其优化

On the Open-end Fund Information Disclosure System and Its Optimization Designs

第四节私募基金信息披露的法律监管。

Item Four is the legal supervision on information disclosure of private fund .

开放式基金信息披露制度的国际比较

International Comparison of Mutual Fund Information Disclosure Systems

开放式证券投资基金信息披露法律制度研究

The Study on the Legal System of Disclosure of Information on Open-end Securities Investment Fund

养老基金信息披露监管的国际经验和我国的政策

International Experience and ( China 's ) Policy of Regulations on Information disclosure of Pension Funds

本文从经济学角度阐述了证券投资基金信息披露制度的理论基础，并结合国外的有效经验和我国证券投资基金业现存的各种问题，对我国的证券投资基金信息披露进行了理性分析。

This paper states the theory basis of the information disclosure legal system of the security investment fund by economics .

在对基本理论和证券投资基金信息披露制度体系、现状及问题的分析上比较国外基金信息披露的先进管理理念并借以分析我国现存的一些问题。

It compares the information disclosure legal system of the security investment fund at aboard and analyzes the problems of it in our country .

第三，基金信息披露滞后现象严重，披露期间基金管理公司作为多多，相关性不足。

Third , the fund information disclosure lag phenomenon is serious . During the disclosed period , fund management company did many , the relevance is insufficient .

其次，探讨了证券投资基金信息披露法律制度的特征，包括证券投资基金信息披露制度具有法律强制性、多样性和复杂性、主体具有特殊性、权利义务具有单向性的特点。

Secondly , discussing the characteristic of the information disclosure legal system of the security investment fund which includes legal compulsory , diversity and complexity , and so on .

本文在说明信息披露原则的前提下，深入分析了我国基金信息披露中存在的问题，并提出了完善信息披露制度、优化基金治理结构的措施。

This paper thoroughly analyzes the problem existing in the fund information in China and advances some measures to improve the system of information announcement and optimize the structure of fund management .

信息披露包括强制性信息披露和自觉性信息披露，前者以《国际会计准则》为指导，而后者则以欧洲或美国的《私募股权基金信息披露指引》为指导。

Information Disclosure consists of obliging information disclosure and conscious information disclosure , and the former is guided by INTERNATION ACCOUNTANT RULE and the latter is guided by private equity fund information disclosure issued by Europe or America .

我国现行证券投资基金信息披露法律制度基本上反映了基金依法运作、依法披露的特点，对于规范基金的信息披露、保护基金持有人的利益，发挥了应有的作用。

The current information disclosure legal system of the security investment fund basically reflects the characteristics of the operation and disclosure of the fund in accordance with the law , it has played a due role in standardizing the security-investment fund information disclosure and protecting the fund investors ' interests .

社会保险基金会计信息披露制度的建设是社会保险基金监督中的重要一环。

Information publish is an important part of social insurance fund management .

关于基金业绩信息披露规范问题的思考

An Idea on Normalization Problems on Fund Performance Information Disclosure

对完善我国开放式基金费用信息披露制度的思考

Improvements on Information Disclosure System of Open-style Fund Fee

完善证券投资基金的信息披露制度，切实提高信息的透明度、公开度。

Perfect the system publish information in order to make it more open and transparent .

基金业绩信息披露的规范对维护我国基金业的健康发展具有重要意义。

It 's very important for a healthy development of China 's fund industry to normalize fund performance information disclosure .

兹授权、两位同志代表我公司负责基金的信息披露工作。

We hereby authorize the two representatives of andto be in charge of the information disclosures offunds of our company .

因此，产业基金的信息披露项目中应包括产业基金业绩评价报告，以满足各方需要。此外，上述所有会计行为均在合理有效的监管模式前提下进行。

In a word , the performance evaluation of the industry investment fund information disclosure should be made periodically . All accounting practices require reasonable and effective regulatory model .

最后，基于上面研究结论，从需求和供给两个方面进一步分别探讨了如何促进基金会计信息披露供求均衡的问题。

Finally , based on the above conclusions , the paper further discusses how to promote disclosure of from supply and demand separately to promote the disclosure of accounting information of securities investment fund .

与美国等发达市场国家相比，我国基金利益冲突信息披露制度不够完善，需要加以强化。

The information disclosure of conflict of interest of funds of China is not as mature as those developed countries such as the United States , and requires further improvement .

从监管者而言，进一步加强对基金管理公司信息披露的管理和约束，完善基金经理更换事件信息披露的完整性和及时性。

From the regulator aspect , need strengthen the management of fund management companies information disclosure and constraints and improve the fund manager replacement event information integrity and timeliness of disclosure .

公益基金会的信息披露是捐赠人、受益人等利益相关群体了解基金会的主要途径，捐赠人在做出捐赠决策时会将基金会所披露的信息作为重要参考依据。

Information disclosure serves as an important way for donors , beneficiaries and other stakeholders to know better about foundations . Donors usually pay great attention to the information released by foundations when making donation decisions .

然而，我国基金会在信息披露方面的立法不完善，制度建设落后，使基金会尤其是非公募基金会缺乏符合社会需求的规范和标准。

However , the imperfect legislation in information disclosure and the outmoded system construction lead to the lack of norms and standards that meet the market demand in the foundations in our country , especially the private foundations .

本文试图通过对养老基金运行机制和信息披露的探讨，为社会保险及至社会保障制度的改革做出微薄贡献。

The dissertation wants to contribute the reform of the system of the social security and the organization of the social insurance by the way which inquiry the running organization and the information publish of the pension fund .

证券投资基金会计是规范基金信息披露的重要保证。

Security Investment Fund accounting insures fund information revealing and has its characteristics and importance compared with regular accounting .

分析指出绝大多数基金管理人和基金托管人并不具有信息披露的主动性，互联网信息披露存在功能设置不合理、宣传引导不足等问题。

It is pointed out that most fund managers and fund trustees are lack of initiative , the function of internet information disclosure is unreasonable .

为此，需要建立激励相容的监管制度，强化托管人的独立地位及其约束机制，完善基金管理人的内部治理机制，加强证券投资基金的信息披露并加大基金管理人的违规成本。

Therefore , compatible monitoring system should be encouraged . Strengthening trustees ' independent position , setting up restrictive mechanism , optimizing the internal governance system of fund management , strengthening information disclosure of stock investment fund and increase the cost of breaking a contract should be taken into account .

从监管者角度，对于基金经理变更事件，制定相应的政策，确保基金经理更换信息披露的及时性、完整性，提高基金公司信息披露的质量，确保投资者的利益不受损害。

From the regulators perspective , it is important to make appropriate policies to ensure the timeliness of information disclosure of fund manager replacing to improve the quality of information disclosure .

包括基金会计主体、基金资产估值、基金净资产及其变动的会计问题、基金收益及收益分配、基金信息披露。

It discusses the accounting entity of the investment funds , accounting for the estimation of fund assets , accounting for the variation of net asset , accounting for the funds profit and allocating and the disclosure of funds information .