محمد کاشانی پور - دانشیار گروه حسابداری، دانشکده مدیریت و حسابداری، پردیس فارابی دانشگاه تهران، قم، ایران
علی لطفی - دانشجوی دکتری گروه مدیریت مالی، دانشکده مدیریت و حسابداری، پردیس فارابی دانشگاه تهران، قم، ایران
حسین عبده تبریزی - دکتری تخصصی بانکداری، دانشگاه منچستر
سام سوادکوهی فر - استادیارگروه حقوق خصوصی، دانشکده حقوق، دانشگاه آزاد اسلامی واحد تهران جنوب، تهران، ایران

Mutual funds are among the institutions that provide for the participation of people in the economy and, used to implement Sections 9 and 19 The general policies of the resilience imparted by the Supreme Leader. This research seeks to identify the components that ensure the safety of mutual funds. Then compares them between Iran and the United States. The data are qualitative and the method of research is thematic analysis using thematic network analysis, and its approach is deductive. In Islamic countries, especially Iran, the design of mutual funds, while respecting Islamic jurisprudence, must also be persuading for investors. The results show that the components affecting the safety of mutual funds are identified in the three organizing themes including "continuous monitoring", "standards of eligibility of managers of the fund" and "avoidance of conflicts of interest". According to the results, the most important deficiencies of mutual funds in Iran are in three parts: internal control and risk control, disclosure of information, and "conflict of interests and deal with individuals Affiliated ".

صندوق سرمایه‌گذاری, تحلیل مضمون, تضاد منافع, نهاد ناظر, حفاظت از منافع سرمایه‌گذاران, شفافیت اطلاعاتی