我国证券投资基金的信托性质分析  

Analysis of the Properties of Trust of Securities Investment Fund

作　　者：黄一鸣[1] 

机构地区：[1]吉林大学法学院,吉林长春130012

出　　处：《税务与经济》2012年第4期41-44,共4页Taxation and Economy

摘　　要：证券投资基金是现代重要的投资工具,明确证券投资基金当事人之间的权利义务关系是促进其健康发展的前提和基础。在我国即将迎来证券投资基金法的一次重大修订之际,再次对证券投资基金的性质进行清晰的界定,有着"纲举目张"的意义。不但有利于进一步完善基金从业人员诚实守信、勤勉尽责等义务,同时有利于保护中小投资者的权益。Securities investment fund is a modern important investment tool.The rights and obligations between the parties relation is to promote its the premise and foundation of healthy development.When our country is about to revise the securities investment fund law,it's the important significance to define the securities investment fund once again.This is not only conducive to further improve the fund jobholders' honesty and trustworthiness, diligence and other obligations,and is beneficial for investors.

关 键 词：证券投资基金 信托 法律关系 契约 

分 类 号：F830.91[经济管理—金融学]