简论证券投资基金投资价值的财务分析

Financial Analysis Introduction of Investment Value for Securities Investment Fund

如何对证券投资基金的投资价值进行分析是亟待研究的新问题。本文构建了分析证券投资基金投资价值的财务指标体系,即从考核基金资产状况、盈利状况和成长状况方面建立指标体系,分析基金的投资价值,进一步分解三类指标体系,论述了具体的分析指标及其分析思路。

It＇s a new problem to need researching right now that how to analyse the investment value of securities investment fund. This paper constructed an indexes system to assay the investment value of securities investment fund, that is to say, it measured the investment value from perspectives that securities investment fund＇s asset qualitity, profit-making capability and grow-up potentiality. It dissolutioned these three indexes moreover, illuminated each index and fund＇s investment value respectively.