以下是引用andiebogard在2011-6-8 12:17:00的发言:
The primary purpose of GIPS is to give investors the ability to compare performance results from one firm with those of another, or one composite with another within a firm. It also aims to provide consistency in the calculation of performance results, such as frequency of valuation, treatment of large cash flows, and the handling of accruals.
正是这样,这里是compare啊。
GIPS是帮助compare,怎么能ensure fund performance呢,如果这样基金经理要来何用
另外你再看看另外一个goal, which is to promote gloabl competition. |