随着股权分置改革的深入和新的《公司法》、《证券法》为代表的制度变革,使中国证券市场发生了根本性的重大变化,标志着中国证券市场全流通时代的来临,这使得中小企业板同国外主要市场之间的重大制度性差异已经基本消失;对于国内企业而言,已经不存在为了全流通而到海外上市的必 With the deepening reform of non-tradable shares and the institutional changes represented by the new “Company Law” and “Securities Law”, fundamental changes have taken place in China’s securities market, marking the advent of the era of full circulation of China’s securities market, which The major institutional differences between the SME board and the major foreign markets have largely disappeared. For the domestic enterprises, no overseas listing must be made for the purpose of full circulation