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基金净值估值问题研究
引用本文:何俊德,周燕,涂海洪.基金净值估值问题研究[J].商业研究,2003(1):14-15.
作者姓名:何俊德  周燕  涂海洪
作者单位:华中科技大学,管理学院,湖北,武汉,430074
摘    要:证券投资基金伴随着对稳定中国股市的迫切需要匆匆而来,在短短数年内获得了迅速地发展,并已初步显示其在增强股市筹资功能,推动金融体制改革方面的积极作用。但由于我国证券市场本身固有的缺陷,证券投资基金运作遭遇了许多问题,需要我们在实践中不断地完善。对基金净资产估值方面存在的问题进行理论探讨和经验研究,以期为目前投资基金的运作和管理提供一些参考。

关 键 词:基金净资产  基金估值  无形资产
文章编号:1001-148x(2003)01-0014-02
修稿时间:2002年3月18日

Net Property Estimation of Mutual Fund
Abstract:Mutual fund has undergone a great development in a short period of time as a result of the stable China's stock market. Now it has exerted the initiative effects on strengtheming the function of the stock market in money collection and enhancing the reform in the financing sectors. However, there are many problems in the process of mutual fund operation because of inherent weakness of our financial systerm, which is supposed to be improved in practice. This paper concentrates on the theontical studies with the objective to offer some references for the operation and management of the current investment.
Keywords:net property of mutual fund  estimation of mutual fund  invisible assets
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