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| Corporate | Limited Partnership | Trusteeship |
| Legal Basis | Complete set of regulations, high operability | Build on the basis of “law of partnership enterprise”, lack of implementation details | Non-legal entity, restrain by CBRC’s “management method to Trust companies’ collective fund trust plan” |
| Commission Cost | Fund manager not responsible on loss, lack of restriction on fund manager, relatively high supervision cost | Unlimited responsibility and residual claim right, enhance incentive and restriction to fund manager, increased motivation | Long management chain, limited responsibility by the fund manager, insufficient restriction on fund manager, high supervision cost |
| Managerial Structure | Divided and balanced power, fund manager faces many hindrances during decision making | Partners are fund managers and have autonomous decision making power | Trustee manage fund properties by itself or entrust to other professional team, no outside intervention, high efficiency |
| Tax Level | Double taxation, both corporal income tax and shareholders personal income tax | Taxable to partners, but not to partnership companies | Temporarily non-taxable for investment income from trust |