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已成为资管领域重要力量。但由于其信披准确性、及时性不足，引发了一些风险事件。对此，《信披办法》扩大了信披义务主体范围，明确基金管理人、托管人、销售机构以及股东、合伙人、实际控制人等相关方的责任和义务，首次全面界定了各市场主体责任，构建起全链条责任体系。同时，《信披办法》对私募基金投资运作全流程提出了明确披露要求，强调“穿透披露”原则，要求嵌套投资需披露穿透后的投资资产情况，确保投资者知情权；并根据

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