由于在审核理念、审核重点、发行制度等方面的不同,使中美两国市场在市场准入机制、发行定价和市场效率等一系列方面都有较大的差异。作为在世界上规模遥遥领先于其它市场的美国市场,有很多制度与理念还是值得新兴市场借鉴的。 Due to the difference in audit philosophy, audit focus and issuance system, the markets of China and the United States have great differences in a series of aspects such as market access mechanism, issuance pricing and market efficiency. As a U.S. market that is far ahead of other markets in the world, there are many systems and concepts worth learning from emerging markets.