Study on the Identification of Corporate Financial Fraud Pathways -- Evidence from Systems Engineering Theory

To study the relevant factors affecting corporate financial fraud and interaction between factors, this paper extracts 19 from 5 aspects. Then it divides hierarchy using interpretative structural modeling (ISM) respectively to clarify logical relationships calculate values of dependency driving force jointly with Fuzzy MICMAC (MICMAC) categorize indicators fraud. We found that: 6 indicators, such as profit tax mismatch, are key influencing will directly lead fraud; income long-term asset variation, have a high degree correlation other wide range influence on 7 excessive managerial power, low probability being influenced by but higher factors. Combining research results actual situation, we finally provide suggestions for solving 3 perspectives.