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随着我国资本市场的发育和发展，投资基金以其投资便利、专家管理、分散风险和收益共享的独特优势，逐渐成为流行的投资工具。为了充分保障投资人的合法权益，防止基金资产挪作它用，各国的证券投资信托法案都规定：凡是投资基金，无论是公司型基金还是契约型基金，无论是封闭
With the development and development of China’s capital market, investment funds have gradually become popular investment tools due to their unique advantages of investment convenience, expert management, risk diversification and revenue sharing. In order to fully protect the legitimate rights and interests of investors and prevent the misappropriation of fund assets, the securities investment trust laws of various countries stipulate that all investment funds, whether corporate funds or contractual funds, whether closed or not