It analyses the composition and yield origination of net - assets of open - end fund , fees and fees rate of open - end fund , the determination and calculation to the value of open - end fund under different yield rate , and the affection of financial ratios to yield rate . meanwhile , it discusses measurement of the future value of fund ( mainly risk of the fund and desired yield rate ) , the determination of system risk and non - system risk of open - end fund . at last , this article analyses the relation of income distribution and the value of fund and taxation distribution and the value of fund 分析了开放式基金净资产值的构成及其收益来源，开放式基金的费用和费用率，不同收益率下基金价值的测算、几种财务比率对收益率的影响；分析了基金未来价值的度量(主要是基金的风险与预期收益率) ，开放式基金的系统风险与非系统风险及对风险的测量；分析了各种因素(宏观经济因素、微观决策层)对基金价值的影响，分析了收益分配与基金价值的关系，税务筹划与基金价值的关系，并在此基础上阐述了’开放式基金的推出对我国的券商、基金管理公司、国有商业银行及金融市场的影响。
The causes and actuality of enterprises " tax planning have been expatiated in the first part of this thesis , the ultimately start of tax planning has also be stressed , it must be the rational oriented by policies and laws to get prime match of revenue and tax through the effective deployment of capital and resource , and maximization the profit after tax 本文第一部分阐述了企业税务筹划的成因与现状，强调税务筹划的根本出发点在于依托税收政策法规的合理导向，通过资本、资源的有效配置，获取收益与税负的最佳配比，从而使税后利益最大化；并指出了目前企业税务筹划存在的主要问题。
The adoption of the tax planning further understand that the china ' s market economy matures , from the general sense , tax planning and tax planning belonging to the same concept , and revenue ( tax ) planning is the area of financial management , the nature of the enterprise is a financial activity 帮我翻译一下英文，谢谢，文字如下：本文通过对税务筹划的进一步的了解，当今中国的市场经济日趋成熟，从一般意义上讲，税务筹划与税收筹划属于同一概念，而税收（税务）筹划本身是财务管理的范畴，其性质是企业的一种理财活动。
