关于基金业绩信息披露规范问题的思考  

An Idea on Normalization Problems on Fund Performance Information Disclosure

作　　者：杜书明[1] 

机构地区：[1]中国银河证券基金研究评价中心,北京100032

出　　处：《河南金融管理干部学院学报》2003年第2期71-72,共2页Journal of Henan College of Financial Management Cadres

摘　　要：基金业绩信息披露的规范对维护我国基金业的健康发展具有重要意义。但由于我国尚未建立基金业绩信息披露的规范,这使得我国基金在实践中普遍存在着对业绩信息不当利用的现象。因此,有必要借鉴美国证监会和AIMR业绩报告标准,制定我国基金业绩信息披露规范。It's very important for a healthy development of China's fund industry to normalize fund performance information disclosure. There is no norm for fund performance information disclosure in China, so a phenomenon of improper use of performance information in China's fund industry practically prevails. Taken American Securities Supervision Committee and AIMR performance report standard for reference, a norm for fund performance information disclosure in China is to be formulated.

关 键 词：基金业绩 证券投资基金 信息披露 AIMR-GIPS 

分 类 号：F832.5[经济管理—金融学]