我国开放式基金信息披露制度及其优化

本文从我国开放式基金信息披露制度演化的角度,系统地梳理了我国开放式基金信息披露制度发展的两个阶段,在此基础上,从信息披露人的主体、披露的内容、披露时效、重大事项以及法律责任等 5 个方面分析我国现行开放式基金信息披露制度的特点.然后文章详细论证了我国开放式基金信息披露制度需要在招股说明书、费用披露格式、业绩比较基准、私人账单信息披露、对基金管理公司有关信息的披露以及特殊类型基金的信息披露等6个方面进行制度上的优化建议.

On the Open-end Fund Information Disclosure System and Its Optimization Designs

This article summarizes 5 characteristics of open-end fund information disclosure system by analyzing systemically the two phases of development of open-end fund information disclosure system in China. Then this article points out 6 ways to optimize our open-end fund information disclosure system which are making better prospectus, using a form for disclosure fund' fees and expense, fixing on base point of open-end fund performance compare, unifying form of fund holder's account information, disclosure fund manager's adviser fees and setting down the special information disclosure rules for special type funds.