财务舞弊是财务活动中不可避免的事情。尽管各个国家都出台了很多严厉的制度措施避免财务舞弊事情的发生,但是仍然发生了很多严重的财务造假丑闻。本文从中国传统文化视角,探讨了传统文化中的法治与德治思想,并分析了财务舞弊的原因,从中国传统文化视角加强财经法治与道德约束提出了建议。 Financial fraud is an inevitable event in financial activities. Although many countries have promulgated many strict system measures to avoid financial fraud, many serious financial fraud scandals still occur. From the perspective of traditional Chinese culture, this article explores the rule of law and rule of virtue in traditional culture and analyzes the causes of financial fraud, and puts forward some suggestions on how to strengthen the rule of law and morality in finance and economics from the perspective of Chinese traditional culture.