Abstract Inventory accounting fraud is the enterprise accounting fraud, is an important part of modern enterprise often happens, this paper is based on the concept of accounting frauds inventory, contents, features of accounting fraud for enterprises, and the means and inventory triggers in three factors theory investigation, to prevent detailed research, finally discovers the accounting fraud measures. Hope that through this research, and strive to make research results can prevent and control our country enterprise accounting fraud and stock offer reference to promote the healthy development of the market economy in our country can help.Keywords: the listed company; Accounting fraud; countermeasures