所谓对冲基金,是一种私人投资基金,通常在税收管理松散的海外(如巴拿马,英属维京群岛等地)注册,根据业绩收取佣金,以追求高额回报为目标的一种新兴投资工具。据估计,美国对冲基金规模在1997年底达到4000亿美元,仅仅索罗斯旗下的资产就超过200亿元。华尔街金融专家认为,从国家金融市场的发展看,对冲基金增添了金融品种的多元化,为少数特别富有的投资者提供了特殊的投资机 The so-called hedge fund is a private investment fund, usually in the loose tax management overseas (such as Panama, the British Virgin Islands and other places) to register, according to the performance commission, in pursuit of high returns as an emerging investment tool . It is estimated that the scale of the U.S. hedge funds reached 400 billion U.S. dollars by the end of 1997, with the assets of Soros alone amounting to more than 20 billion U.S. dollars. Wall Street financial experts believe that from the perspective of the development of national financial markets, hedge funds have diversified their financial products and provided a special investment vehicle for a few extremely wealthy investors