With the constant improvement of the international financial market, more and more listed companies, are also constantly improve, finance and investment concept of investors to invest in enterprises, which requires a financial knowledge analysis, but the result of the financial analysis is a variety of operating and financial performance, so we should establish and improve the system of financial analysis, allows users to make scientific and rational decisions. The information provided by financial statements is the correct economic decision making and the scientific basis of enterprise stakeholders. First of all, financial statement analysis provide the basis for investment decision and loan investment decisions. Second, financial statement analysis is the foundation of the enterprise management and the improvement of management level