中文摘要：

创业板市场作为多层次资本市场的重要组成部分,对于完善资本市场结构、促进高科技企业和中小企业融资、提高上市公司治理水平等方面具有重要作用。根据目前中国创业板市场上市公司的偿债能力、经营能力、赢利能力和未来发展潜力,计算了355家上市公司的资产负债率、流动比率、净资产收益率、营业收入增长率、总资产周转率等九项基本财务指标,并通过MATLAB软件进行聚类分析。研究表明,中国创业板市场上市公司的行业、产业分布有明显的不均衡性;中国创业板市场上市公司大致可以分为三类;中国创业板市场上市公司的基本财务指标具有较强的相似性。

英文摘要：

Growth enterprise market （GEM）, as an important component of the multi-level capital market, plays a significant role in perfecting the capital market structure, promoting the financing of hi-tech and small and medium-sized enterprises, and improving the governance level of listed companies. Based on the solvency, management capacity, profitability and growth potential of China＇s GEM listed companies, nine basic fiscal indexes of 355 listed companies were investigated, which include asset-liability ratio, flow ratio, ROE, increase rate of main business revenue and total assets turnover. Then, a cluster analysis was given by using MATLAB software, whose findings indicated that there exists an obvious imbalance of companies can be divided into three clusters comparatively strong similarity. trade and industry distribution, China＇s GEM listed and their basic fiscal index analysis exhibits a comparatively strong similarity.