每(mei)經AI快(kuai)訊，三季報(bao)披露期來(lai)(lai)了，市(shi)場關(guan)注(zhu)的(de)并不(bu)只是(shi)基(ji)金的(de)業績。近期，某(mou)公(gong)(gong)(gong)募(mu)高管對證券時(shi)報(bao)記者提及(ji)他的(de)關(guan)注(zhu)點——基(ji)金定期報(bao)告需要獨(du)(du)(du)立董(dong)(dong)(dong)(dong)(dong)事(shi)（下稱“獨(du)(du)(du)董(dong)(dong)(dong)(dong)(dong)”）審核，但內(nei)(nei)容很多看(kan)(kan)起來(lai)(lai)也費(fei)勁，獨(du)(du)(du)董(dong)(dong)(dong)(dong)(dong)又有(you)自己(ji)的(de)本(ben)職工作，真不(bu)知他們會(hui)(hui)不(bu)會(hui)(hui)細(xi)看(kan)(kan)？看(kan)(kan)到(dao)何(he)種程度？ 這類擔憂(you)絕非“杞人(ren)憂(you)天”，因有(you)“前車之鑒”。此前基(ji)金二季報(bao)披露時(shi)，就出現過(guo)基(ji)民持有(you)份額、基(ji)金名稱寫錯，甚(shen)至基(ji)金經理的(de)“投資策略和運作分析”直接(jie)沿用上(shang)個季度舊內(nei)(nei)容等(deng)紕(pi)漏百出的(de)情況。根(gen)據規定，對此負有(you)最終審批責任的(de)是(shi)基(ji)金公(gong)(gong)(gong)司(si)董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)，董(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)審批需經2/3以(yi)上(shang)獨(du)(du)(du)董(dong)(dong)(dong)(dong)(dong)通過(guo)。由此看(kan)(kan)來(lai)(lai)，獨(du)(du)(du)董(dong)(dong)(dong)(dong)(dong)責無旁貸。 基(ji)金行業有(you)著(zhu)一批來(lai)(lai)自學(xue)界(jie)、商界(jie)等(deng)領域的(de)專(zhuan)業獨(du)(du)(du)董(dong)(dong)(dong)(dong)(dong)，其中不(bu)乏知名經濟學(xue)家等(deng)“明星”群體(ti)，并且公(gong)(gong)(gong)募(mu)獨(du)(du)(du)董(dong)(dong)(dong)(dong)(dong)所處的(de)制度環(huan)境也并不(bu)比(bi)上(shang)市(shi)公(gong)(gong)(gong)司(si)差。這是(shi)否意味著(zhu)公(gong)(gong)(gong)募(mu)獨(du)(du)(du)董(dong)(dong)(dong)(dong)(dong)并沒有(you)發揮好獨(du)(du)(du)立監督作用？（證券時(shi)報(bao)）