基金业的发展,迫切要求制定与之相适应的会计规范。开放式基金的推出,迫切需要制定《证券投资基金核算办法》来保护基金持有人的权益。《证券投资基金核算办法》于2002年1月1日起实施。该《办法》属于《金融企业会计核算制度》之下的专业核算办法,适用于基金管理公司管理的证券 The development of the fund industry urgently requires the formulation of accounting standards that are compatible with them. The introduction of open-end funds, the urgent need to develop “securities investment fund accounting approach” to protect the rights and interests of fund holders. The Measures for the Accounting of Securities Investment Funds shall come into effect on January 1, 2002. The Measures are professional accounting measures under the Accounting System for Financial Enterprises and apply to securities managed by fund management companies