摘要
共同基金,即所谓的mutual funds。美国在1940年投资公司法中的规定3(c)(3)将“投资公司”分为三类,其中以management company型态的投资机构最为普遍。通常管理公司的共同基金可以分为开放式和封闭式两种,而二者的标准是划分发行的证券是否可以回购。开放式基金占多数,因此习惯上提到共同基金。2015年4月24日,第十二届全国人民代表大会常务委员会第十四次会议修改了“中华人民共和国证券投资基金法”。由于该法较大之修订及两岸法制经济环境之差异,大陆共同基金之组织形式及基本法律关系与台湾地区之基金有较大之不同,探讨以共同基金之组织形式及法律关系为中心的两岸差异对两岸共同基金法制建设均具有重大意义。
Mutual Fund,that is,the so-called mutual funds.The American Investment Company Law in 1940 3(c)(3)classifies“investment companies”into three categories,among which management company investment institutions are the most common.Usually,the mutual funds of management companies can be divided into open and closed,and the criterion of the two is whether the securities issued can be repurchased.Open-end funds are in the majority,so they are commonly called mutual funds.On April 24,2015,the 14th meeting of the standing Committee of the 12th National people’s Congress amended the Law of the people’s Republic of China on Securities Investment funds.Due to the great revision of the law and the differences in the legal and economic environment between the two sides of the strait,the organizational form and basic legal relationship of the mutual fund in the mainland are quite different from those in Taiwan.It is of great significance to explore the differences between the two sides of the strait centered on the organizational form and legal relationship of the mutual fund.
作者
尹禹文
YIN Yu-wen(Marxism College,Zhejiang Economics Vocational and Technical College,Hangzhou 310018,China)
出处
《经济研究导刊》
2019年第26期191-195,共5页
Economic Research Guide
关键词
两岸
共同基金
组织形式
法律关系
cross-strait
mutual fund
organizational form
legal relationship