Research Of Security Investment Fund And Its Accounting Issues

After decades of development, Security Investment Fund has become an important component of finance market in developed countries. From the perspective of fund organization, these funds have experienced the switch from Closed-end Fund to Open-end Fund. Security Investment Fund in China has been developed substantially. But compared with developed countries, it is still years behind developed countries and regions. With existing specific situations in China, to develop Security Investment Fund, we should develop Open-end Fund first, meanwhile we should enhance our laws, professional talents, and markets. Especially, we should enhance regulation on fund information revealing. Security Investment Fund accounting insures fund information revealing and has its characteristics and importance compared with regular accounting. The emphasis and difficulty of fund accounting lie on recognizing assets, mainly evaluating assets. Fund finance reports are important components of fund information revealing, including Balance Sheet, Manage Achievement Statement, Statement of Net Value Changes, Investment Constitution Statement and their corresponding attachments and appendix. Finance statement analysis provides more information about fund's finance condition.