he emergence of financial statements is to help enterprises effectively do their own financial analysis, through the financial statements as far as possible to achieve a comprehensive reflection of the overall financial situation of enterprises, operating results and cash flow. However, there are some influencing factors in the actual financial analysis work. If financial analysts cannot pay attention to it in time, it will affect the whole financial analysis project to a large extent. When we carry out the enterprise ' s financial statement analysis work, the first thing we need to pay attention to is that the enterprise ' s financial analysis is not simply from the financial statement data directly and comprehensively reflect the overall financial situation of the enterprise. Only by fully combining the various financial indicators obtained from the financial statement analysis with other relevant data information closely, can we truly reflect the real financial situation of the enterprise, which is the true meaning of the enterprise ' s financial statement analysis work. If financial statement analysts want to do this work well, they need to strengthen their professional knowledge. Based on the limitations of the financial statement itself, financial personnel need to master a variety of financial analysis methods in their work, so that they can take a more correct plan in the financial analysis project and improve the efficiency of financial statement analysis as much as possible. The preparation of accurate and perfect financial statements will provide good data information for the management of enterprises, greatly facilitate decision makers to make correct business decisions, and further promote the overall development of enterprises.