公司型基金与契约型基金是两种基金治理模式。
The corporation fund and contract fund are two governance fund modes.
而相比之下，契约型基金由于其结构特点，对管理人的监督不够有力。
In contrast, the supervision in Contractual Fund is not so effective due to its structure.
相对于契约型基金的固有缺陷而言，公司型基金有契约型基金无可比拟的制度优势。
Being used as comparison, the contractual fund contains inborn defects. The corporate fund contains more system advantages.
公司型基金现已成为世界基金组织模式的主流形式，而我国到目前为止全是单一的契约型基金。
The corporate fund has become now the main form of mutual fund in the world. But contractual fund is the only form in our country.
将基金托管人作为构建审计监督的核心角色，从多层面分析如何加强对契约型基金的监督管理。
The custodian has been thought the core role in order to construct audit supervision system, and how to strengthen supervision and management on mutual fund from multiple analysis.
契约型基金本质上是一种信托关系，它赋予受托人充分的自由度和信托资产的控制权，容易产生道德风险。
Contractual fund is a kind of trust relationship, which gives the Trustee much freedom to manage the fund property, it may bring on the moral hazard.
为此，必须在法律上明确界定公司型基金的法律性质以及处理好公司型基金与契约型基金的税负均衡问题。
Therefore, it is necessary to define the law nature of corporate fund clearly and definitely. And so neces…
为此，必须在法律上明确界定公司型基金的法律性质以及处理好公司型基金与契约型基金的税负均衡问题。
Therefore, it is necessary to define the law nature of corporate fund clearly and definitely. And so neces…
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