中文摘要：

利用GEM专家问卷调查数据，对安徽省芜湖、合肥、亳州三地市的创业环境进行了均值比较和方差分析。研究发现：合肥与芜湖在金融支持、市场开放程度、有形基础设施、文化与社会规范等方面存在显著差异；亳州与芜湖在金融支持、政府项目、教育与培训、研究与开发转移、商务环境、市场开放程度、有形基础设施、文化与社会规范等方面存在显著差异；亳州与合肥在金融支持、政府项目、研究与开发转移、市场开放程度等方面存在差异；总体上看，芜湖的创业环境最好，合肥的创业环境中等，亳州的创业环境相时较差。最后，结合创业环境的9大因素，提出了改善安徽省创业环境、缩小城市间创业环境差异性、进而推动中小企业成长的政策建议。

英文摘要：

Based on the expert questionnaire data,this paper studies the entrepreneurial environment in three cities in Anhui including Wuhu, Hefei and Haozhou through the average value comparison and the variance analysis. The results show that：there exist obvious differences in financial support,market openness, tangible infrastructure as well as culture and social norm between Hefei and Wuhu;Bozhou and Wuhu have obvious differences in financial support, government program, education and training, research and development transfer, commercial environment,market openness, tangible infrastructure as well as culture and social norm; Bozhou and H efei have obvious differences in financial support, government program, research and development transfer as well as market openness. In general, the entrepreneurial environment in Wuhu is the best, and that in Hefei is medium, and that in Bozhou is relatively the worst. Finally, from the nine aspects of entrepreneurial environ- ment,it proposes some suggestions on improving the entrepreneurial environment in Anhui in order to reduce the difference of entrepreneurial environment among cities and then to promote the growth of small and medium-sized enterprises.