Securities Investment Fund Financial Research

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.