The Security Investment Fund Accouting In China

First, this thesis discusses something about the basic accounting theory, including the accounting environment, accounting obj ective, accounting hypothesis, accounting elements and accounting item, accounting principle. From these theory and thinking about the characteristic of the Security Investment Fund, the thesis establishes a set of accounting systems about the Security Investment Fund. Since in nowadays, the Security Investment Fund has become one kind of active investment means in the capital market, it seems very important to set up the basic theory of the Security Investment Fund accounting. Then, after study the accounting reports of the extant Security Investment Fund in Chinese capital market, the thesis analyses something about the accounting confirm, accounting calculate, accounting record, and accounting report of the Security Investment Fund accounting. Since one of the accounting principles is the Important Principle, the thesis only studies the accounting theory about the Asset and 2 the Rights and Interests of the owner of the Security Investment Fund, and the thesis discusses the annotations of the Balance Sheet, the ways of the profit distributing in more details. After these basic studying, the thesis supposes two forms of reporting statistics, one is the report of the variation of investment, the other is the report of the variation of capital, these two reports respect more important information about the managing of the Security Investment Fund and the profit or the lost of the Security Investment Fund, these information will do good to the investor. The last part of the thesis discusses some indexes of finance analysis, since the liquidity, profitability, and security are the most important items in the analyzing of the Security Investment Fund accounting, the thesis designs a set of items to judge whether the Security Investment Fund is in good conditions.