我国创业板自2009年10月23日开市以来,一年多的时间里产生了一百多家创业板上市公司。高达五十多倍的市盈率为企业带来巨额财富的同时,也反映了我国创业板市场的畸形发展。本文通过介绍我国创业板市场的发展现状,提出我国创业板市场存在显著的价值高估问题及其危害,并着根据其成因提出适应我国创业板发展与完善的建议。 Since the GEM of our country was opened on October 23, 2009, more than 100 GEM companies have been produced in more than a year. As much as fifty times the price-earnings ratio for enterprises to bring huge amounts of wealth, but also reflects the abnormal development of China’s GEM. This paper introduces the current development status of China’s GEM, the GEM of our country there is a significant problem of overvaluation of value and its harm, and according to its causes to adapt to the development and improvement of China’s GEM recommendations.