证券投资信托

我国内地的投资基金业起步较晚，其名称混乱，应借鉴域外经验，将我国内地的投资基金名称定位于证券投资信托基金。

The industry of investment fund of our country lagged behind others ' and its name is in confusion .

迄今为止，在台湾排名前十位的证券投资信托公司中，仅有4家是外资所有，但随着安联等外国公司的主动出击，这种局面可能很快发生变化。

So far , only four of the island 's top 10 Sites are foreign-owned but that may change soon with companies such as Allianz going on the offensive .

美国美富律师事务所的AnnaPinedo认为证券化投资信托，即证券化资产存放机构，的税法地位模糊不清。

According to Anna Pinedo of Morrison & Foerster , a law firm , there is also fogginess around the tax status of securitisation trusts , the entities into which securitised assets are placed .

本文从分析证券投资基金与信托的共同点入手，指出基金的本质就是一种信托关系。

This essay analyze the common of securities investment fund and entrust firstly , and point out the essence of fund is entrust .

证券投资基金是信托原理在金融领域的应用和发展。

The legal basis of the Securities Investment Fund is trust ; it is the extension and innovation of trust in financial field .

证券投资基金运用信托财产投资证券取得收益，基金持有者与基金管理人之间是委托代理关系，这可能使基金的表现与基金管理人的收益不同步，因此对基金投资的监管是必要的。

Securities capital funds use trust capital to earn returns . These are relationships between principals - fund holders and agents - fund management companies .

将契约型证券投资基金定位为信托制基金是目前学界较通行并已经《证券投资基金法》确定的认识，在此基础上的信托财产独立性是保护基金份额持有人利益的有力手段。

The opinion that the Contractual Securities Investment Funds is a kind of trust is prevailing and has been confirmed by the Securities Investment Funds Law . And the independence of trust property that based on it is the effective instrument to protect the funds shareholder 's interests .