证券投资基金相关财务问题研究
摘要
证券投资基金是当今世界金融市场最流行的投资工具之一。中国的基金起步较晚，但随着我国经济体制改革的不断深入，尤其是企业产权制度，财政、金融等制度的改革，带来了投融资工具的创新，证券投资基金这一现代投资工具迅速发展起来。自从1998年3月27日，按照《证券投资基金管理暂行办法》规定设立基金开元和基金金泰两只新基金以来，证券投资基金已成为稳定和发展中国证券市场的一支不容忽视的重要力量。证券投资基金在我国是一个新事物，充满了蓬勃生机，具有远大发展前景，十分引人注目。但目前我国基金业尚处于初始阶段，在财务等许多方面还不完善。鉴于此，笔者选择了证券投资基金相关财务问题进行研究。
证券投资基金的业务比较单一，会计核算并不复杂，但由于其业务性质特殊，一些会计问题是有别于其他行业企业的特殊问题，很有研究探讨的价值。因此，本文选取了证券投资基金的几个主要财务会计问题进行探讨，而并未对其相关财务问题面面俱到地予以论述。
本文由以下三个部分构成：
第一部分：证券投资基金概述，阐述了证券投资基金的概念、分类、我国证券投资基金的发展现状以及证券投资基金财务问题研究的现实意义。
第二部分：证券投资基金的有关财务会计问题。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。
第三部分：基金评价。结合国内外已有的方法，设计了一套有关证券投资基金的评价体系。包括净资产值、总报酬率、费用率、周转率以及风险的衡量与测定。
Nowadays, security investment funds is one of the most popular investment media in the financial market of the world. With the penetration of the economy system revolution in our country, especially the revolution innovation in enterprise property and finance system, new media of investment and raising money appear and security investment funds as a modern medium of investment is developing quickly. The investment funds appeared in China in 1980's. It has become one of the important factors for stabling and developing the security market since March 27,1998 when the two new funds, Fund Kaiyuan and Fund Jintai were founded. As the funds system is at the elementary level in China, security investment funds is new to us and far from being perfect. However, it is full of vigor and vitality, and has a bright future. That is why I choose these relevant financial problems of security investment funds as the theme of my master's degree thesis.
Businesses about funds are simple and business accounting is not complex. But because of the particular nature of security investment funds in business, many accounting problems of it are quite different from those of other trades, which deserve studying. There for, the thesis is mainly on several principal accounting problems of security investment funds. It consists of three parts:
PartⅠdeals with the view of security investment funds. It introduces the definition and classification of investment funds, the present situation of its development in our country and the practical significance of the study.
PartⅡis devoted to the relevant accounting problems of security investment funds. 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.
PartⅢ focuses on the evaluation of funds. On the basis of current methods, it designs a system which applies to evaluating the security investment funds, including net asset value, total reward rate, cost rate, turnover rate and the measure and the determination of risk.
证券投资基金的业务比较单一，会计核算并不复杂，但由于其业务性质特殊，一些会计问题是有别于其他行业企业的特殊问题，很有研究探讨的价值。因此，本文选取了证券投资基金的几个主要财务会计问题进行探讨，而并未对其相关财务问题面面俱到地予以论述。
本文由以下三个部分构成：
第一部分：证券投资基金概述，阐述了证券投资基金的概念、分类、我国证券投资基金的发展现状以及证券投资基金财务问题研究的现实意义。
第二部分：证券投资基金的有关财务会计问题。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。
第三部分：基金评价。结合国内外已有的方法，设计了一套有关证券投资基金的评价体系。包括净资产值、总报酬率、费用率、周转率以及风险的衡量与测定。
Nowadays, security investment funds is one of the most popular investment media in the financial market of the world. With the penetration of the economy system revolution in our country, especially the revolution innovation in enterprise property and finance system, new media of investment and raising money appear and security investment funds as a modern medium of investment is developing quickly. The investment funds appeared in China in 1980's. It has become one of the important factors for stabling and developing the security market since March 27,1998 when the two new funds, Fund Kaiyuan and Fund Jintai were founded. As the funds system is at the elementary level in China, security investment funds is new to us and far from being perfect. However, it is full of vigor and vitality, and has a bright future. That is why I choose these relevant financial problems of security investment funds as the theme of my master's degree thesis.
Businesses about funds are simple and business accounting is not complex. But because of the particular nature of security investment funds in business, many accounting problems of it are quite different from those of other trades, which deserve studying. There for, the thesis is mainly on several principal accounting problems of security investment funds. It consists of three parts:
PartⅠdeals with the view of security investment funds. It introduces the definition and classification of investment funds, the present situation of its development in our country and the practical significance of the study.
PartⅡis devoted to the relevant accounting problems of security investment funds. 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.
PartⅢ focuses on the evaluation of funds. On the basis of current methods, it designs a system which applies to evaluating the security investment funds, including net asset value, total reward rate, cost rate, turnover rate and the measure and the determination of risk.
引文
1．孟晓苏，贾廷战，1994：《投资基金理论与实务》，出版社。
2．王世定，1996：《我的会计观》，人民出版社。
3．吴世亮，于凤坤，1997：《中国投资基金理论与规范化操作》，中国金融出版社。
4．朱小平，杨郊红，1997：《金融工具会计管理》, 企业管理出版社。
5．于建国，余有红，1998：《投资基金的运作与发展》, 上海人民出版社。
6．许占涛，1998：《投资基金论》，经济科学出版社。
7．李小赣，1998：《投资基金与基金投资》，华文出版社。
8．新平，夏红，1998：《投资基金宝典》，中国物资出版社。
9．陈今池编著，1998：《现代会计理论》，立信会计出版社。
10．段建新，1999：《证券投资基金》，法律出版社。
11．王益，1999：《证券投资基金研究文集》，中国金融出版社。
12．葛家澍，1999：《中级财务会计》，中国人民大学出版社。
13．葛家澍，刘峰，1999：《会计学导论》，立信会计出版社。
14．朱海林，2000：《金融工具会计论》，财政经济出版社。
15．程向前，2000：《基金投资》，河北人民出版社。
16．中华人民共和国财政部：《企业会计准则2001》，经济科学出版社。
17．《证券市场》，2001年各期。
18．《中国证券报》，2001年各期。
19．《资本市场》，2001年第3，4期。
20．Edmin· J·Elton、Martin·J·Gruber, Modern Portfolio Theory and Investment Analysis , 1995 by John Wilay & Sons, Inc.
21．Robert·A·Haugen ,Modern Investment Theory, 1997 by Englewood Cliffs NJ:Prentice Hall.
2．王世定，1996：《我的会计观》，人民出版社。
3．吴世亮，于凤坤，1997：《中国投资基金理论与规范化操作》，中国金融出版社。
4．朱小平，杨郊红，1997：《金融工具会计管理》, 企业管理出版社。
5．于建国，余有红，1998：《投资基金的运作与发展》, 上海人民出版社。
6．许占涛，1998：《投资基金论》，经济科学出版社。
7．李小赣，1998：《投资基金与基金投资》，华文出版社。
8．新平，夏红，1998：《投资基金宝典》，中国物资出版社。
9．陈今池编著，1998：《现代会计理论》，立信会计出版社。
10．段建新，1999：《证券投资基金》，法律出版社。
11．王益，1999：《证券投资基金研究文集》，中国金融出版社。
12．葛家澍，1999：《中级财务会计》，中国人民大学出版社。
13．葛家澍，刘峰，1999：《会计学导论》，立信会计出版社。
14．朱海林，2000：《金融工具会计论》，财政经济出版社。
15．程向前，2000：《基金投资》，河北人民出版社。
16．中华人民共和国财政部：《企业会计准则2001》，经济科学出版社。
17．《证券市场》，2001年各期。
18．《中国证券报》，2001年各期。
19．《资本市场》，2001年第3，4期。
20．Edmin· J·Elton、Martin·J·Gruber, Modern Portfolio Theory and Investment Analysis , 1995 by John Wilay & Sons, Inc.
21．Robert·A·Haugen ,Modern Investment Theory, 1997 by Englewood Cliffs NJ:Prentice Hall.