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简论证券投资基金投资价值的财务分析
引用本文:王玉春. 简论证券投资基金投资价值的财务分析[J]. 南京财经大学学报, 2008, 0(2): 29-31
作者姓名:王玉春
作者单位:南京财经大学,会计学院,江苏,南京,210003
摘    要:如何对证券投资基金的投资价值进行分析是亟待研究的新问题。本文构建了分析证券投资基金投资价值的财务指标体系,即从考核基金资产状况、盈利状况和成长状况方面建立指标体系,分析基金的投资价值,进一步分解三类指标体系,论述了具体的分析指标及其分析思路。

关 键 词:证券投资基金  投资价值  财务分析

Financial Analysis Introduction of Investment Value for Securities Investment Fund
WANG Yuchun. Financial Analysis Introduction of Investment Value for Securities Investment Fund[J]. Journal of Nanjing University of Finance and Economics, 2008, 0(2): 29-31
Authors:WANG Yuchun
Abstract:It's a new problem to need researching right now that how to analyse the investment value of securities investment fund.This paper constructed an indexes system to assay the investment value of securities investment fund,that is to say,it measured the investment value from perspectives that securities investment fund's asset qualitity,profit-making capability and grow-up potentiality.It dissolutioned these three indexes moreover,illuminated each index and fund's investment value respectively.
Keywords:securities investment fund  investment value  Financial analysis
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