1. Independent bookkeeping: The securities investment funds managed by the fund management company should take the fund as the accounting entity and establish accounts independently, that is, each fund has independent accounts and account books, and the register registration, account setting, fund transfer and account books of different funds are independent of each other.

2. Differentiation of rights and interests: Since each fund management company manages multiple funds, the rights and interests of each fund are owned by different fund holders, fund accounting needs to separately calculate the assets, liabilities, income, expenses and net value of each fund to ensure that the rights and interests of each fund holder are accurately reflected.