However, due to the inefficiency of the domestic capital market and imperfect development circumstance, OEF has many problems and fund evaluation is one significant aspect of these problems.

• 然而，由于我国资本市场本身的特殊性，且开放式投资基金又是在整个证券市场并不完善的情况下推出的，所以许多问题要求我们去解决，其中基金会计中的基金估值是一个重要方面。