Based on the information and data disclosed by the China Securities Regulatory Commission，this report provides a brief analysis of the results and concerns of the medical device companies IPO in the 2017 and 2018 China Securities Regulatory Commission’s Issuance Review Committee，with the aim of prompting medical device companies to declare Issues that need to be focused on during IPO process will help the applicants to prepare more fully before filing. Aspects of the review process that are highly focused include gross margin and operating costs，comparisons with comparable companies in the industry，specific sales models，sustainability of profitability，and specific impacts of industry policy changes on the company.