Funds، by collecting financial resources and investing those amounts in all kinds of financial assets، as an intermediary، have the potential to participate in the country's economy، so that by developing and increasing the penetration rate، they cause an increase in productive investment. In this regard، their growth and development in terms of number and portfolio has made the importance of financial management and supervision of the funds' activities to be more visible. For this purpose، the debt asset management process can normally be applied to portfolios and investment plans، but so far، its mechanisms have not been conceptualized and operationalized in investment funds. By introducing four debt asset management mechanisms in investment funds، this research exposes components to their evaluation in these funds. In this applied، descriptive and survey research، to evaluate the proposed components، the opinions of people with knowledge and experience in stock investment funds were used in the form of a researcher-made questionnaire. The results of the questionnaire were evaluated with the confirmatory factor analysis method. The mechanisms of matching cash flows are hedging، dynamic financial analysis and cash flow testing.