诚信是会计和审计工作的生命,是这两项工作的道德核心。本文以分析公司财务欺诈形成的原因为切入点,基于动态、多维、务实的观点来分析现状,以求从根本上减少或消除会计信息失真的生成因子和环节,有效防控财务欺诈行为的发生,构筑起人文化、制度化、法制化、信息化的多维动态财务欺诈防范体系。 Honesty is the life of accounting and auditing work and is the moral core of both jobs. Based on the analysis of the reasons for the formation of corporate financial fraud, this paper analyzes the status quo based on dynamic, multidimensional and pragmatic viewpoints in order to fundamentally reduce or eliminate the generation factors and links of accounting information distortion and prevent and control the occurrence of financial fraud effectively , To build a multi-dimensional dynamic financial fraud prevention system of human culture, institutionalization, legalization and informationization.