There are two differences: because of the great difference between the listing requirements of the GEM and the main board, the CSRC has specially set up the main board development audit committee and the GEM development audit committee. In order to promote the establishment of the market restraint mechanism of Growth Enterprise Market, enhance the sense of responsibility of market-related responsible subjects, and urge responsible subjects to perform their duties and assume responsibilities, Growth Enterprise Market has strengthened the resource endowment.