The objective of fund accounting is fund performance evaluation, reflecting fiduciary duty and offering decision-making useful information.
基金会计的目标就是基金业绩评价：反映受托责任或提供投资决策有用信息。
Then, the relevant theories of fund performance evaluation are presented, including traditional evaluation methods and modern system taking risk into account.
第二部分介绍基金业绩评价有关的理论，包括传统的评价方法和现代的基于风险调整的评价方法。
Therefore, the fund performance evaluation should be the core of the risk faced by its accurate calculation and measurement.
因此，对其面临的风险和收益同时进行准确的计算和测量是基金绩效评估的核心。
应用推荐