加强托管人的介入 完善契约型基金审计体系

Strengthen Custodian Intervention and Consummate Mutual Fund's Audit System

本文针对契约型投资基金在监督体系方面存在的“空档” ,从保护基金投资人利益的角度探讨如何完善其审计监督体系。将基金托管人作为构建审计监督的核心角色 ,从多层面分析如何加强对契约型基金的监督管理。

The text aims at the deficiency of supervision system of mutual fund, and discusses how to consummate the audit supervision system basing on protecting interest of fund investor. The custodian has been thought the core role in order to construct audit supervision system, and how to strengthen supervision and management on mutual fund from multiple analysis.