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即将开通上市的我国创业板市场,即二板市场,将是我国证券市场发展的一个新的突破。拟议中的《创业股票发行上市审核规则》已几易其稿,但对到二板市场上市与到主板市场上市的企业,到底有何区别?其规则有何不同?这是当前社会各界关注的焦点。笔者认为,二板市场与主板市场至少有以下四点区别:1、“前”与“后”的区别。主板市场侧重的是企业以前的经营业绩,即着重审查企业前三年各项经营业绩指标。而二
The upcoming launch of China’s GEM market, the second board market, will be the development of China’s securities market a new breakthrough. The proposed “Rules on Issuance and Listing of Venture Stocks” has been published several times, but what is the difference between those listed on the second board and those listed on the mainboard? What are the differences in the rules? This is the concern of all walks of life focus. The author believes that the second board market and motherboard market at least the following four differences: 1, “before ” and “after ” difference. Motherboard market focused on the previous business performance of the enterprise, that is, focus on review of the business performance indicators of the previous three years. And two