Research On The Influence Of Financial Leverage And Operating Leverage On Financial Performance Of Listed Companies On

October 23,2009,China founded the ChiNext. As a shining star of the new capital market, GEM provide a broader platform of financing for enterprises, solve the enterprises capital demands and known as "China’s NASDAQ". Opening up the prospects of GEM and improving the financial performance of listing Corporation is important for the capital market operation. However, most of the domestic scholars mainly research on listing Corporation financial performance of the main and the small board. Therefore, how to evaluate the financial performance of listing Corporation scientifically has become an important subject of performance research field in china. At the same time, exploring the influence factors of listing Corporation financial performance is important to improve the corporate governance structure, standardize the operation of enterprises, improve enterprise performance. Based on that, firstly this paper summarized the financial performance evaluation and its influencing factors at home and abroad,analyzed several present evaluation methods, combined with the characteristics of listing Corporation of the GEM, then constructed the financial performance evaluation index system, what include Listing Corporation equity expansion ability, solvency, profitability, operation ability etc. based on the analysis results of the front chapter, this paper selected the ownership structure, capitalstruct ure, the independent director system, the technology as a starting point, researched Influence factors of listing Corporation’ financial performance by establishing the multiple regression model.