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The main body of accounting responsibility of securities investment funds is ().
The main bodies responsible for accounting of securities investment funds are fund managers and fund custodians.

I. Definition of Securities Investment Fund

1, issue fund shares to raise funds.

Securities investment funds raise funds through public offering of fund shares, so that investors can buy fund shares and become fund investors.

2. Fund custodian custody

Fund custodian refers to the institution that manages fund funds, mainly banks or securities companies, and is responsible for keeping fund assets and ensuring the safety and legality of funds.

3. Fund managers manage and use funds.

A fund manager usually refers to a fund manager or a team of fund companies, who is responsible for managing and using fund assets, investing in securities and maximizing the interests of fund share holders.

4. For the benefit of fund share holders.

The purpose of securities investment fund is to serve the interests of fund share holders and maximize the income by choosing a suitable portfolio.

5. Invest in securities in the form of portfolio.

The investment mode of securities investment funds is portfolio investment, which helps to spread risks and improve the stability of investment income.

6. Enjoy the benefits and take risks.

Securities investment funds have the characteristics of * * * returns and * * risks, that is, investors enjoy returns according to their fund shares and bear investment risks at the same time.

Advantages of securities investment funds

1, collective investment

Securities investment funds can pool investors' funds and get greater returns with less capital investment.

2. Professional management

Securities investment funds are usually managed by professional fund managers, who have rich investment experience and professional knowledge, which is helpful to improve investment returns.

3. Risk diversification

Securities investment funds can spread risks through asset portfolio and reduce the risks borne by investors.

4. Good liquidity

Securities investment fund shares can be traded freely in the market and have good liquidity.