上海市最近举办了一个“识别假账”培训班,专门为工商、税务、审计等相关部门培训人才,以杜绝假账现象愈演愈烈的歪风,据说此举受到社会的好评。不过,这样的识别假账培训班作用究竟有多大,笔者不敢恭维。事实上,假账真正成为众矢之的,源自近年来一些有问题的上市公司做假账的拙劣表演:一个个原本业绩平 Shanghai Municipality recently held a training course on “Identifying Fake Postings”, specifically training personnel for the departments of industry and commerce, taxation and auditing, so as to eliminate the unhealthy tendencies of fake accounts. This move is said to be well received by the community. However, such a fake account identification training course how much, I dare not compliment. In fact, fake books really become the target of public criticism, from a number of problematic listed companies in recent years to make false accounts of bad performance: one by one the original performance level