At present, unified mandatory information disclosure has become one of the important contents of fund governance in various countries, and generally discussed fund information disclosure usually refers to mandatory information disclosure. Information disclosure of investment funds means that fund management companies must publish the operation, investment portfolio and various financial statements of funds regularly or irregularly in accordance with relevant regulations, so as to remind investors of the investment risks of funds, guide investors to make corresponding decisions, and enable regulatory authorities to better implement fund supervision.
Information disclosure object:
The information disclosure targets of members of the lending market are non-bank financial institutions that have completed online account opening, including: securities companies, finance companies, trust companies, asset management companies, financial leasing companies, auto finance companies, insurance companies, consumer finance companies and other non-bank financial institutions approved by the People's Bank of China.
In the securities market, there is a principal-agent relationship between fund holders and fund managers. In order to reduce the opacity of the principal-agent relationship between fund holders and fund managers, reasonably evaluate the performance of fund managers and fund operation, and protect the interests of small and medium investors, it is necessary to disclose relevant information in fund operation.