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投资基金是通过基金股份（或收益凭证），将投资者分散的基金集中起来，由专业管理人员投资于股票、债券或其他金融资产，并将投资收益分配给基金持有者的一种金融中介关机构。由此可知，投资基金的组织机构是一个复杂的信托关系与代理关系的复合体。投资基金的当事人分别是：
Investment funds are the financial intermediaries that bring investors’ diversified funds together through fund shares (or yield vouchers), investing them in stocks, bonds, or other financial assets by professional managers and allocating investment income to the fund’s holders Off institutions. This shows that the organizational structure of investment funds is a complex complex of trust and agency relationship. The parties to the investment fund are: