Considering the possible market risks caused by the small scale and uncertain business prospects of start-ups, in order to make up for the lack of pure quantitative financial standards, the GEM market requires qualitative standardization of start-ups. These indicators mainly include: (1) Outstanding main business. GEM listing standards require issuers to mainly engage in one kind of business. (2) Continuous calculation of performance. It is required that the issuer's main business, directors and senior management personnel have not changed significantly in the last two years, and the actual controller has not changed. (3) independence. The issuer is required to have complete assets, independent business, personnel, finance and institutions, complete business system and independent operation ability directly facing the market. (4) Corporate governance. The issuer is required to have a sound corporate governance structure, establish and improve the systems of shareholders' meeting, board of directors, board of supervisors, independent directors, secretary of the board of directors and audit committee according to law, and relevant institutions and personnel can perform their duties according to law. (5) Standard operation. For example, the issuer's basic accounting work is required to be standardized, the internal control system is sound and effective, and there is no violation of laws and regulations in a certain period of time. (6) Use of raised funds. It is required that the raised funds should have a clear purpose and must be used for the main business.
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