Analysis of Corporate Financial Fraud Pathway Factors and Pathway Identification Research-Based on ISM-MICMAC Model

In recent years, China's listed companies in various fields have frequent financial fraud the market—this paper first constructs five dimensions of corporate factor identification and extracts twenty representative indicators. Secondly, interpretative structural model is used to determine hierarchical relationship between influencing factors. Then, cross-influence matrix multiplication analyze driving force dependence each factor, dependence-driving diagram drawn verify rationality factors model. Finally, based on results ISM-MICMAC Model, conclusions are drawn, suggestions put forward according actual situation. This analyzes causes fraud, explores means a framework for identifying which has specific reference significance identification, prevention, governance China.