以境外创业板市场的上市审核基准为基础,上市审核基准可分为硬性基准和软性基准两大类。境外创业板上市审核基准的成功经验对深圳发展中小板市场具有重要启示:应实行多层次的上市审核基准;适当降低上市审核的硬性基准,强化上市审核的软性基准。 Based on the listing audit benchmark of the overseas GEM market, the benchmark for listing audit can be divided into two categories: hard benchmark and soft benchmark. The successful experience of overseas GEM listing benchmarking has important implications for the development of small and medium-sized board market in Shenzhen: a multi-level listing audit benchmark should be implemented; the mandatory benchmark for listing audit should be appropriately reduced and the soft benchmark for listing audit be strengthened.