證券投資信託之研究

The Research of the Securities Investment Trust

邱怡華(Yi-Hua Chiu)

指導教授 ： 鄒建中

朝陽科技大學/管理學院/財務金融系/碩士(2010年)

摘要

隨著理財觀念的改變，傳統的儲蓄己無法滿足投資人需求，取而代之的是專業理財服務。證券投資信託制度在民國七十二年引進後，現已成為國內個人、小額投資人投資國內外金融市場之重要方式。
證券投資信託事業之主要功能為打敗大盤，獲取最大利得。透過專業經理之能力，募集投資大眾資金投資於證券市場，投資於證券市場，以獲取最大利得。其主要之形態大致可區分為公司型與契約型。我國證券投資信託事業設立之初，主要係參考日、韓兩國之契約型。在日本稱證券投資信託公司為委託公司，美國則稱為投資公司。
本文之研究方法係以參考美國、日本之立法例、相關法令規章，並參酌我國學者之論著、文章資料及國內相關之學術論文，對我國制度加以檢討，綜合分析，並提出結論及建議。

關鍵字

信託基金

並列摘要

As the concept of wealth management changes, the traditional savings cannot satisfy the demand of investors, starting the trend of professional financial services. After the system of the security investment trust funds introduced and implemented in Taiwan since 1983, investing the security investment trust funds is very common and it is undoubtedly an important method to invest either overseas or Taiwan market.

The major function of Securities Investment Trust Enterprises is based on the ability of professional managers to raise fund from the public and to invest in the securities market to maximize the profits. There are mainly two typical types of securities investment enterprise, namely, corporate type and contract type. The Securities Investment Trust in Taiwan was initially established by adopting the contract type of Japan and Korea. Securities Investment is called as " Truster Company " in Japan, and called as" Invesment Company" in U.S. .

The research method of this thesis refers to the legislation enactment and the related law reviews in U.S. and Japan and studies and papers about security investment trust in Taiwan to provide some suggestions to amend the regulations of the security investment trust funds.

並列關鍵字

securities investment trust

參考文獻

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16、郭土木，證券投資信託及顧問法立法重點及其影響，實用稅務，355 期，2004年7月。

19、許兆慶，從信託之共同價值談涉外信託之準據法，中正大學法學集刊第六期，2002年1月。

5、余雪明，證券管理，1983年。

17、曾宛如，證券交易法原理，2001年12月。