开放式基金信息披露制度的国际比较  

International Comparison of Mutual Fund Information Disclosure Systems

作　　者：齐晓楠[1,2] 赵秀娟[3] 王一鸣[2] 汪寿阳[1,4] 

机构地区：[1]中国科学院研究生院管理学院,北京100190 [2]北京大学经济学院,北京100871 [3]北京邮电大学经济管理学院,北京100876 [4]中国科学院数学与系统科学研究院,北京100190

出　　处：《管理评论》2009年第8期3-12,共10页Management Review

基　　金：国家自然科学基金项目资助(70801006)

摘　　要：本文的目标是比较中国大陆开放式基金与发达基金市场在信息披露制度方面存在的异同。首先根据信息披露的有效性原则给出了信息披露制度的几个比较依据,分别介绍了中国大陆和美国、英国以及香港特别行政区开放式基金市场以及信息披露制度的基本状况,随后根据信息披露有效性原则,运用问卷调查对国内外几个主要基金市场的信息披露状况进行比较分析,以4个基金市场83家基金公司为样本进行统计,以及时性、深入性、全面性等原则在多维空间对每个市场定位,找出中国大陆开放式基金信息披露制度与发达基金市场存在的差距,并据此提出了政策建议。This paper aims to compare the information disclosure system of mutual funds in China mainland and that in developed fund markets. The paper first sets comparison principles for disclosure validity and then outlines the information disclosure systems of mutual funds in China mainland, USA, UK and Hong Kong. After that, the paper makes a questionnaire-based comparison, on the principle of disclosure validity, of mutual fund disclosure systems at home and abroad. The comparison covers 83 fund companies in 4 fund markets, which are defined by such dimensions as timliness, in-depth and entireness. At last, based on differences between China mainland and developed fund markets in terms of mutual fund information disclosure systems, the paper proposes some policy suggestions.

关 键 词：开放式基金市场 信息披露 国际比较 

分 类 号：F831.5[经济管理—金融学]