我国的二板市场已经进入倒记时阶段。用中国证监会权威人士的话说,是“万事具备,只欠东风”。然而,随着二板市场开设日期的临近,有关二板市场的争议不但没有平息,反而越来越激烈。二板市场的一些实践问题已经成为人们关注的焦点。之所以出现这种局面,我们认为至少有以下两方面原因:一是由于二板市场本身的重要性和复杂性,在酝酿之初就存在较大争议,而这种争议没有得到有效调节:二是由于在我国建立二板市场的客观条件确实还存在不完善之处,特别是还存在一些制度性制约。 China’s second board market has entered the down-time stage. In the words of China Securities Regulatory Commission authorities, it is “all things are in order, only owes the east wind.” However, with the approaching date for the opening of the second board market, the controversy over the second board market has not only subsided but has become increasingly fierce. Some practical problems in the second board market have become the focus of attention. The reason why this situation appears, we think at least the following two reasons: First, due to the importance and complexity of the second board market itself, there is a big controversy at the beginning of brewing, and this controversy has not been effectively adjusted: two Is due to the objective conditions for the establishment of the second board in our country there are still imperfections, in particular, there are still some institutional constraints.