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随着创业板市场各项基础准备工作的就绪，其具体操作实施日益成为社会各界共同关心的大事。作为担负着为社会经济活动提供鉴证和服务职责的注册会计师，更是对创业板市场倾注了极大的热情。为使创业板市场有关各方了解这一新市场中的有关会计、审计的特殊问题，我们依据国家现行有关法律、法规和即将发布的有关法规，研究并提出创业板公司和注册会计师应注意的有关会计、审计问题。
With the completion of all the basic preparations for the GEM market, the implementation of specific operations has increasingly become a common concern of all walks of life. As a certified public accountant charged with providing assurance and service responsibilities for social and economic activities, it has also devoted a great deal of enthusiasm to the GEM. In order to make all the parties in the GEM market aware of the special problems concerning accounting and auditing in this new market, we shall study and suggest that the GEM companies and CPAs should pay attention to according to the relevant laws and regulations of the state and the forthcoming relevant laws and regulations Accounting, auditing issues.