有限合伙制私募股权投资基金费用负担问题研究  

Study on the Expense Burden of Limited PartnershipPrivate Equity Funds

作　　者：沈坚[1] 缪莹莹 SHEN Jian;MIAO Ying-ying(Government Investment Fund Center,Hunan Provincial Department of Finance,Changsha Hunan 410015)

机构地区：[1]湖南省财政厅政府投资基金管理中心,湖南长沙410015

出　　处：《湖南财政经济学院学报》2023年第4期45-53,共9页Journal of Hunan University of Finance and Economics

基　　金：国家社会科学基金项目“中国加入CPTPP的会计制度障碍及其化解策略研究”(项目编号:22BJY053)。

摘　　要：有限合伙制私募股权投资基金的费用承担关系管理人和出资人的权益,现行国家制度尚无相关规定。通过对管理费、超额收益分成、托管费、税费、第三方费用进行具体分析,提出相应的提取和负担方式,力求构建公平合理的分担机制。基金费用的分担涉及相关各方的切身利益,各方条件不一样就会形成不同的分担模式,并不会有一个固定的分担模式,最终的结果是各方商谈出来的。The expenses of limited partnership private equity investment funds are related to the rights and interests of managers and contributors,and there are no relevant regulations in the current national system.By analyzing the management fee,share of excess return,custodian fee,tax,and third-party fee,this paper proposes the corresponding extraction and burdening methods,and strives to build a fair and reasonable sharing mechanism.The sharing of fund expenses involves the personal interests of all parties concerned,and the different conditions of all parties will form different sharing modes,and there will not be a fixed sharing mode,and the final result will be negotiated by all parties.

关 键 词：有限合伙制 私募股权投资基金 基金费用 

分 类 号：F832.5[经济管理—金融学]