所谓场外交易市场(Over TheCounter Markets,OTC),又称柜台市场、店头市场,是指在证券交易所以外的、为满足特定融资主体的融资需求和投资主体的流动性需要,根据一定的制度安排进行的证券发行与证券买卖活动的所有证券交易市场的通称。至今为止,对资本市场如何分类的问题国内外理论学术界一直存在着差异。国外学术界一般用场内交易市场和场外交易市场来划分资本市场,国内学术界更多的会用主板市场、二板市场(国内也称创业板)和三板市场来划分资本市场。本文分析了我国目前要建设柜台 The so-called Over The Counter Markets (OTC), also known as the counter market, store market, refers to outside the stock exchange, in order to meet the financing needs of a particular financing needs and liquidity needs of the main investors, according to certain Institutional arrangements for securities issuance and securities trading activities of all securities markets. Until now, there have been differences in the academic circles at home and abroad about how to classify capital markets. Foreign academic circles generally use the in-field and over-the-counter markets to divide the capital market. Domestic academic circles will use the main board market, the second board market (domestic also referred to as GEM) and the third board market to divide the capital market. This article analyzes the current construction of counter in our country