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一、证券投资基金的“民法之家”——信托法根据组织形态的不同,证券投资基金可分为公司型投资基金和契约型投资基金。前者通过发行基金股份成立基金公司的形式设立,通常称为公司型基金;后者由基金管理人、基金托管人和投资人三方通过基金契约设立,通常称为契约型基金。根据1997年颁布的《证券投资基金管理暂行办法》(下称“《暂行办法》”),我国目前设立的证券投资基金全部是契约型基金。
First, the securities investment fund “Civil Law House ” - Trust Law According to the different organizational forms, securities investment funds can be divided into corporate investment funds and contractual investment funds. The former is established through the issuance of fund shares in the form of fund companies, commonly referred to as corporate funds; the latter by the fund managers, fund trustees and investors through the establishment of a fund contract, usually referred to as contractual funds. According to the Interim Measures for the Administration of Securities Investment Funds promulgated in 1997 (hereinafter referred to as “Interim Measures”), all the securities investment funds currently established in our country are contractual funds.