The article ’ s key point lies in : analysis of the advantages and disadvantages of the existing public company withdrawal system ; comparison of the related stipulations on public company withdrawal system of current mature stock market ; conception of the public company withdrawal laws in the future 文章主要讨论点在于对我国现有上市公司退市制度的优缺点进行分析;对当前成熟证券市场的代表就上市公司退市的相关规定特别是对中小企业板块上市公司退市制度进行横向比较;对今后我国上市公司退市法律制度建设的构想。